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    <title>Provisional assessment.</title>
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    <description>Provisional assessment allows a taxable person unable to determine value or rate to request provisional payment; the proper officer must allow such payment within ninety days. Payment may be permitted only if the person executes a bond with surety or security, binding them to pay any difference upon final assessment. The proper officer shall pass final assessment within six months, extendable by senior officers for prescribed periods. Interest is payable on tax unpaid by the due date, accruing until actual payment; refunds arising from final assessment carry interest as provided by law.</description>
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    <pubDate>Fri, 23 Jun 2017 16:54:14 +0530</pubDate>
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      <description>Provisional assessment allows a taxable person unable to determine value or rate to request provisional payment; the proper officer must allow such payment within ninety days. Payment may be permitted only if the person executes a bond with surety or security, binding them to pay any difference upon final assessment. The proper officer shall pass final assessment within six months, extendable by senior officers for prescribed periods. Interest is payable on tax unpaid by the due date, accruing until actual payment; refunds arising from final assessment carry interest as provided by law.</description>
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