146.
(1) A Pradeshiya Sabha shall prepare a new assessment or verification only when directed generally or specially by the Minister. The Minister may direct the preparation of a new assessment or verification in respect of all or any class or species of immovable property within the limits of any Pradeshlya Sabha having regard to the provision of: new services or the improvement of existing services within the limits of such Pradeshiya Sabha area. Except when a new assessment or verification is carried out on the directions of the Minister, the Pradeshiya Sabha shall adopt the assessment or verification for the preceding year with such alteration as may, in particular cases. be deemed necessary, as the assessment or verification for the following year. |
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(2) The notice of assessment or verification shall be given in the prescribed manner. |
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