Land Tax Act 1955. Country/Territory Austria Document type Legislation Date 1955 (2010) Source FAO, FAOLEX Original source Bundesgesetzblatt für die Republik Österreich, Text No. 148, 29 July 1955, pp. 715-722. Long titleFederal Act on land tax. Subject Land & soil Keyword Land tenure Land valuation Tax/levy Ownership Agricultural land Geographical area Alps, Europe, Europe and Central Asia, European Union Countries, Western Europe Abstract The present Act lays down provisions relating to the taxation of land in Austria. Article 1 establishes that domestic real property is subject to property tax. Domestic real property is, inter alia, agricultural and forestry land and agricultural and forestry enterprises. Article 2 lists cases for which no land tax has to be paid. The text consists of 33 articles divided into 4 Parts as follows: Tax obligation (I); Calculation of land tax (II); Payment of land tax (III); Final and transitional provisions (IV). Full text German Website www.ris.bka.gv.at References - Legislation Implements Property Valuation Act. Legislation | Austria | 1955 (2016) Keyword: Land tenure, Land valuation, Tax/levy, Ownership, Agricultural land Source: FAO, FAOLEX