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Law No. ZR-223 amending Law on land taxes (1994).

Country/Territory
Armenia
Document type
Legislation
Date
2006
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Tax/levy Ownership
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 2007.
Abstract

Article 8 shall be amended to add the following wording: “In case of joint ownership the plot of land subject to payment of land tax, it shall be calculated by the authorized body or organization for the whole land plot area and the owners shall be jointly liable to payment of the established land tax.”

Full text
Russian
Website
www.parliament.am

References - Legislation

Amends

Law on land taxes (1994).

Legislation | Armenia | 1994

Keyword: Tax/levy, Land valuation, Agricultural development

Source: FAO, FAOLEX