(1) When the assessment list mentioned in rule 26 has been prepared the Chairman or any official authorised by the Chairman in that behalf shall authenticate the same by putting his signature on each page and then shall cause it to be deposited in the office of the Municipal Committee. And shall give public notice of the place where the list may he inspected. (2) In all cases in which any property is for the first time assessed or the assessment is increased, the Municipal Committee shall also give notice thereof to the owner or occupier of the property if known provided that when a general assessment is made a notice thereof may be given by affixing a copy of the assessment list in the office of the Municipal Committee and at a prominent place in each Union and by announcing the fact publicly by beat of drum.
Application for review (1) Any person who is dissatisfied with the amount assessed upon him or with the valuation or assessment of any building or disputes his occupation of any building or his liability to be assessed, may apply to the Chairman to review the amount of assessment or valuation or to exempt him from the assessment of the tax in form. (2). No such application shall be received after 30 days have elapsed from the date of publication of the notice required under sub-rule (1) of rule 27 or the service of the notice required under sub-rule (2) of that rule.
Hearing and determination of applications by Assessment Review Board 1. (a) Application presented under rule 28 shall be heard and determined by one or more Assessment Review Boards to be constituted by the Pourashava, with prior approval of the Controlling Authority. (b) Each Assessment Review Board shall include one lawyer, one engineer from outside and one Commissioner or salaried employee of the Pourashava. With the prior approval of the Controlling Authority, constitute assessment Assessment Review Boards consisting of three Commissioners including the Chairman and ViceChairman and one Engineer of the Pourashava to be nominated by the Chairman. Provided further that no Commissioner who is a member of the Board shall hear an application for review if such application relates to a property.
2. An Assessments Review Board shall give notice to the applicant of the time and place sarnav123@yahoo.com
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