Kerala's building tax is a non-recurring levy tied to a building's capital value

Background

The Kerala Legislative Assembly lists resource mobilisation among the fields in which it has legislated, and The Kerala Building Tax Act, 1975 is one of the measures it names.
By that Act provisions were made for collecting a non-recurring tax on buildings constructed and completed on or after April 1, 1973 the capital value of which exceeds the amount specified in the Act.
The levy is therefore a one-time charge on a building, keyed to capital value, and not an annual property tax.
The Act's test turns on the completion date of the building together with a capital value above the figure the Act specifies.
The Assembly places it beside earlier revenue measures. The Kerala Surcharge on Taxes Act,1957 provides for a surcharge on the agricultural income tax or sales tax as the case may be, payable by an assessee.
The Kerala Plantation Tax Act,1960 had provisions for levying tax in respect of the lands comprised in a plantation in addition to the basic tax.