8. Matters to be considered while assessing real estate and determining tax

Under section 7 of the Act, the tax officer should consider the following things when assessing the real estate of a person and determining the real estate tax:-

(a) If there is a confidential report of the Tax Inspector or any other person, the report,
(b) any measurement, map or land bond of such immovable property obtained by the Tax Inspector or any other person, and
(c) any other reasonable ground considered by the Taxing Officer.