Law No. X-233 on immovable property tax. País/Territorio Lituania Tipo de documento Legislación Fecha 2005 (2008) Fuente FAO, FAOLEX Materia Tierra y suelos Palabra clave Tasa/impuesto Propiedad Área geográphica Europa, Europa y Central Asia, Países de la Unión Europea, Europa Septentrional Entry into force notes This Law enters into force on 1 January 2006. Resumen This Law establishes the modalities of application of immovable property tax. Objects of taxation for natural and legal persons shall be immovable property located on the national territory except for subsidiary small-holding, agricultural constructions, educational entities, fishing and engineering constructions (if they are not used for economic activity). Taxation period shall be one calendar year. Tax tariff shall be from 0.3 to 1 percent of tax value of immovable property. Texto completo Ruso Página web www3.lrs.lt