Procedure for Levying Assessment Tax

Rates are levied under the Pradeshiya Sabha Act No. 15 of 1987 when a locality is declared by the Pradeshiya Sabha to be built up localities.

Eligibility for Paying Assessment Tax

Being a resident of any of the following land or building situated within a built-up locality in the Pradeshiya Sabha area.

• Being the owner of an immovable property located within the administrative limits of Pradeshiya Sabha.
• Being the tenant of a House, Building or Land located within the administrative limits of Pradeshiya Sabha.
• Being the owner of a House, Building or Land belonging to the state.
• Being a Joint owner (co-owner) of an immovable property located with the administrative limits of the Pradeshiya Sabha.

Here,

From the appraised value of his property, Assessment is payable as tax.

• The owner is entitled to a discount of ten per centum of the amount if the assessment tax is paid within the first month of the year. There should be no arrears on the relevant date for this.
• Assessment tax can also be paid quarterly for each of the four quarters of the year.
• A person who purchases a land from a locality where assessment tax is in operation should obtain a new rates number (by submitting deed abstract)
• If the person acquires the total property form the person who at present has an assessment number, should get his name included in the assessment register in pradeshiya sabha by producing the deed abstract.
• The deed abstract form for the amendment of the name in the assessment register or for obtaining a new assessment number may obtain from the pradeshiya sabha office by paying he prescribed fee. (Rs.500 for residential buildings and Rs.1000 for a commercial building )
• The deed abstract form should be filled and get certified by a notary public by producing the deed.
• The completed form should be submitted to the office in duplicate together with two copies of the survey plan and two copies of the deed.
• Your name will then be registered as an assessment taxpayer.

In case of non-payment of assessment tax, the Secretary shall issue a License for that person and the Chairman shall authorize an officer authorized selling it at public auction and levying the relevant assessment tax (Section 162 of the PSC Act). In the absence of movable property to be prohibited, the Secretary shall report to the Court on that property.

Further particulars in this regard may be obtained from the Assessment Division of the Pradeshiya Sabha.