Property tax would be imposed on Unit Area Method basis on all housing units, including self- occupied property, commercial properties (occupied or vacant) and agricultural land in villages within Shimla Municipal Corporation jurisdiction.
The provision for imposing UAM-based tax was made by amending the Municipal Corporation Act.
Property tax would be imposed from October 1, 2013 and 50,000 units have been enumerated to be covered under the new property tax model, Mayor Sanjay Chauhan said.
