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Land Tax Act (1993)

Country/Territory
Estonia
Document type
Legislation
Date
1993 (2019)
Source
FAO, FAOLEX
Original source
RT I 1993, 24, 428
Subject
Land & soil
Keyword
Tax/levy Land valuation Procedural matters Cadastre/land registration Governance
Geographical area
Europe, Europe and Central Asia, European Union Countries, Northern Europe
Abstract

This Act provides for land tax. Land tax is a tax based on the taxable value of land. The taxable value of land is determined and the procedure for contestation thereof is established pursuant to the Land Valuation Act. The Tax and Customs Board shall calculate land tax based on the underlying data submitted by a local authority through the land tax information system. The land tax on land not registered in the land cadastre shall be calculated on the basis of the taxable value of land not designated for a specific purpose. Land tax is imposed on all land, except specified in this Act, and is paid by the owner of land or, in the case specified in this Act, by the user of land.

Full text
English/Estonian
Website
www.riigiteataja.ee