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Regional Law No. 3 “On calculation of land taxes and evaluation of land plots pertaining to public ownership or with undelimited ownership in case of sale thereof to owners of edifices, constructions located on the aforesaid land plots”.

Country/Territory
Russian Federation
Territorial subdivision
Daghestan
Document type
Legislation
Date
2014
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Public land Ownership Cadastre/land registration Land valuation Tax/levy
Geographical area
Arctic, Asia and the Pacific, Black Sea, Caspian Sea, CIS (Commonwealth of Independent States), Eastern Europe, Europe, Europe and Central Asia, North Pacific, North-West Pacific
Entry into force notes
This Regional Law enters into force ten days after the date of its official publication.
Abstract

This Regional Law establishes the modalities of calculation of land taxes and evaluation of land plots pertaining to public ownership or with undelimited ownership in case of sale thereof to owners of edifices, constructions located on the aforesaid land plots. In case of sale the aforesaid plots of land to commercial organizations, individual entrepreneurs, legal persons and citizens the amount of repayment shall be calculated as two and a half percent of cadastre value at the moment of purchase thereof. In case of purchase of the aforesaid land plots by other categories of buyers the price shall be calculated as fivefold rate of land taxes.

Full text
Russian
Website
docs.cntd.ru