The Government Information Center

Procedure for the recovery of assessment taxes
Assessment taxes will be recovered when on area is declared as a developed area under the Urban Development Act  no. 41 of 1978.


• Eligibility for payment of assessment tax
1. When once property is situated with in the limits of pradeshiya sabha
2. To be an occupant of a land or building as mention bellow.
- Owner of an immovable property situated with in the pradeshiya sabha limits.
- Landlord of a house, building or a land with in the pradeshiya sabha limits.
- Owner of house held by the state, building or a land situated with in the pradeshiya sabha limits.
- Co-owner of an immovable property situated with in the pradeshiya sabha limits.
- 7% of the value of once property should be paid as assessment tax.
- When rates are paid during the first month of the relevant year the owner will be entitled to a discount of 10%
- In the event of the rates for a quarter being paid during the first month of the quarter, a discount of 5% will be granted.
- Otherwise it is possible to pay the rates in 4 quarters payments can be paid quarter by quarter during the relevant year.
- A person who purchases a block of land in an area where the assessment tax is in operation should obtain a new assessment number. (by forwarding deed abstract)
- If the person acquires the total property form the person who at present has an assessment number, be 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 payment of sum of Rs. 168.00/-
- A deed abstract form should be perfected and get assessed by a notary public by producing the deed. 
- The perfected form should be submitted to the office in duplicate together with two copies of the survey’s planning and two copies of the deed.
- There  after your name will be registered as on assessment payer.
Further particulars may be obtain from the assessment division of the pradeshiya sabha.
 
Grama Niladhari divisions from which assessment taxes are levied at present.