The vacant lands within the limits of the ULB are also taxed based on certain criteria. The vacant lands are identified and assessed for fixation of a Vacant Land Tax, which is levied on the owner of the particular vacant land by the Revenue Section of the ULB. The main functions/processes of the Revenue section with reference to Vacant Land Tax are as follows.

•     Receipt of application for assessment, inspection, processing of the application
•     Issue of notices to owner of Vacant lands
•     Assessment of the Vacant Land Tax
•     Issue of demand notices
•     Collection of taxes and maintenance of the records
•     Receipt of application for title transfer, inspection, processing and recording of title transfer and collection of title transfer fee