Law on Land Tax, 1993.
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LEX-FAOC003101
Pages
6
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Land tax is a tax based on the assessed value of land.Land tax is calculated on the basis of information received from the corresponding local government. Land tax is imposed on all land, except land specified in § 4 of this Act. The Law provides for the taxation of land. The tax shall consist of a state and a local land tax, and originates from the taxable price of land (art. 1). The tax shall be imposed on whole land except for the lands exempted in article 4 (art. 2). The tax shall be paid by the owner. Until December 31, 1995 the the State and Local tax shall be paid by the land-user by whom the use of land has not been re-registered as provided by the Law on Land reform (arts. 3 and 10).
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