Act relative to municipal immovable property tax. Country/Territory Sweden Document type Legislation Date 2007 (2009) Source FAO, FAOLEX Subject Land & soil Keyword Tax/levy Agricultural land Geographical area Arctic, Europe, Europe and Central Asia, European Union Countries, North Atlantic, North Sea, North-East Atlantic, Northern Europe Abstract 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. Full text Swedish Website 62.95.69.15