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