Law No. HO-225-N “On immovable property tax in accordance with market value and the procedure of cadastre valuation.” País/Territorio Armenia Tipo de documento Legislación Fecha 2019 Fuente FAO, FAOLEX Materia Tierra y suelos Palabra clave Catastro/registración de tierras Valoración de tierras Tasa/impuesto Zonificación Área geográphica Asia, CEI (Comunidad de Estados Independientes), Europa, Europa y Central Asia, Naciones en desarrollo sin litoral, Asia Occidental Entry into force notes This Law enters into force on 1 January 2021. Resumen 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. Texto completo Armenio Página web www.arlis.am