Download THE PUNJAB LOCAL GOVERNMENTS (TAXATION) RULES, 2016 — They shall come into force at once. In these rules Act means the Punjab Local Government Act 2013 (XVIII of 2013). Assessing Authority means Authority as defined under the Punjab Urban Immovable Property Tax Act, 1958 (V of 1958). Collecting Officer means an officer appointed or designated for the purposes of assessment and collection of the tax. Defaulter means any person from whom any amount is recoverable under the rules and remained unpaid after presentation of a bill to him under rule 7 of the rules. Property Tax means a tax levied under the Punjab Urban Immovable Property Tax Act, 1958 (V of 1958). The Finance Officer shall frame the annual budget or the revised budget of a local government after reviewing the financial position of the local government. A local government, empowered under section 116 of the Act, may levy or determine higher rate of the property tax in any rating area.