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The plots of public land can be: 1) sold or transferred free of charge into private ownership; 2) transferred on condition of permanent of temporary land tenure; 3) transferred on other conditions regulated by legislative acts or international agreements. Ownership of land is represented by private property of citizens and non-governmental legal persons. The owner has the right of possession, tenancy and disposal of land pertaining to his ownership. The Regulation consists of 14 Sections and contains 8 Annexes. Section 1 lays down the general provisions. Section 2 specifies the tax-payers of the land tax. Section 3 determines taxable objects. Section 4 establishes the modalities of calculation and payment of land tax. Section 5 regards taxation of agricultural land. Section 6 regards taxation of urban land. Section 7 regards taxation of industrial, transport, communications, defence and other non-agricultural land. Section 8 regards taxation of especially protected natural habitats (ecosystems). Section 9 regards taxation of forestry land. Section 10 regards taxation of water stock land. Section 11 regards the modalities of revision of taxation and the payment of revised taxes and reduced taxes. Section 12 establishes the modalities of verification of the payments as regards land tax. Section 13 establishes liability of tax-payers and verification by tax institution. Section 14 establishes preferential terms for the payment of land tax.
Implements: Presidential Decree No. 2717 of 1995 "On Land". (1995-12-22)
