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Law No. HO-225-N “On immovable property tax in accordance with market value and the procedure of cadastre valuation.”

Country/Territory
Armenia
Document type
Legislation
Date
2019
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Cadastre/land registration Land valuation Tax/levy Zoning
Geographical area
Asia, CIS (Commonwealth of Independent States), Europe, Europe and Central Asia, Landlocked Developing Nations, Western Asia
Entry into force notes
This Law enters into force on 1 January 2021.
Abstract

This Law defines the market value of real estate for the purpose of real estate taxation and establishes the procedure of cadastre valuation. In particular, it establishes the criteria for valuation of land plots (except for agricultural lands), cadastral assessment procedure and calculation formula for taxation. It also applies zoning of the territory for taxation purposes.

Full text
Armenian
Website
www.arlis.am