# The Assam Municipal Corporation Act, 2022, Section 108: Self-assessment

- Act: The Assam Municipal Corporation Act, 2022 (Act 8 of 2022)
- Source URL: https://indiacode.ecourtsindia.com/assam-municipal-corporation-act-2022/section/108/

## Text

Any owner of any land or building or any other person liable to pay the property tax or any occupier in the absence of such owner or person shall compute the tax due on the basis of the annual value of such land or building as determined under section 105 and section 106 of the Act, and the rate of tax as may be determined.

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