Section 8. Functions of the Board.

The Board shall perform the following functions, namely :— (i) enumerate, or cause to be enumerated, all properties in the municipalities in the 1[Union territory of Jammu and Kashmir] and develop a data-base ; (ii) review the property tax system and suggest suitable basis for assessment and valuation of properties ; (iii) recommend modalities for periodic revision ; (iv) ensure quality in valuation of properties ; (v) ensure transparency in valuation process and facilitate disclosure of valuations for fair comparison ; (vi) publish the annual work plan ; (vii) render such advice on valuation of properties to a municipality as the Government may, from time to time, require it to do or as the Board may consider necessary for carrying out the purposes of the Act ; (viii) undertake directly or through any institution, training of officers and employees of municipalities as the Government may direct or as the Board may consider necessary for carrying out the purposes of the Act ; (ix) perform such functions as may be assigned to it under any other law ; (x) perform such other functions as may be assigned to it by the Government from time to time.