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