Land tax, also referred to as property tax, is a fee levied on the purchase of a property that includes all manmade immovable developments such as buildings and Godowns. The land tax collected by the municipal body is used for providing essential services where the property is located, such as cleanliness, maintenance of roads, transport, drainage, and other civic facilities. The tax received helps the authority fund all these services and upkeep the area's infrastructure. The terms "real estate tax" and "property tax" are used interchangeably for the acquisition of Immovable property.