This Law institutes a system of land taxation which shall apply to all landowners, land users, including lessees and landed proprietors. Land tax revenues shall be used to pursue the objectives of rational use of lands, land-use planning, improvement of land quality, conservation and social development. Tax rates are determined according to quality and location of land plots. Appendices 1 and 2 specify land tax rates for agricultural and urban lands respectively. No taxes will be charged on lands contaminated by radioactive materials, or on lands subject to agricultural use restrictions. Article 18 lists other lands exempt from taxation such as reserved lands and other public areas. Section IV sets out the procedures for collection of taxes.
Repealed by: Land Code (Law No. 425-Z). (2008-07-23)
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