(1) If there is provision in any law to levy property tax on a biennial basis or for any one year, such property tax shall be determined and collected in accordance with this Act and the rules made under this Act.

(2) If the property of a person is located in different places, the property tax shall be determined by taking the details of all such property and evaluating them separately and treating all the properties as one unit (unit) for the purpose of this Act.

(3) On the 1st day of Shrawan every year, for the financial year of which the property is owned, the tax will be determined assuming that the property remains in the name of the same person and if the property is jointly owned by more than one person, the tax will be determined on the basis of Damasahi, assuming that the property remains in the name of the jointly owned persons.< /p>