Can municipalty tax be capitalised each year?

CAN MUNICIPALTY TAX PAID EACH YEAR BE CAPITALISED??

SUPPOSE IF WE BUY A PROPERTY FOR RS. 100/- AND PAY RE. 1/- AS MUNICPALTY TAX PER YEAR..

NOW IF WE POSSESS THIS PROPERTY TAX FOR TEN YEARS MUNICIPALTY TAX PAID BY US WILL BE RS.10/- (RE.1/- * 10 YRS) CAN I CAPITALISE THIS WHILE SELLING AND TAKE MY COST OF ACQUISITION AS RS. 10/- AND COST OF IMPROVEMENT AS RS. 10/- ???

THANKING YOU!!