Act relative to municipal immovable property tax.
Lag (2007:1398) om kommunal fastighetsavgift.
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LEX-FAOC086674
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1
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This Act concerns annual taxation of dwellings and small agricultural units as defined in section 1. The tax shall be paid by owners of immovable property as defined in section 5 of Chapter 1 of the Immovable Property Tax Act (1979:1152). The Act sets out rules relative calculation and procedures for the payment of tax.