Land Tax Act (1993) Pays/Territoire Estonie Type du document Législation Date 1993 (2019) Source FAO, FAOLEX Source d'origine RT I 1993, 24, 428 Sujet Terre et sols Mot clé Taxe/impôt Évaluation foncière Questions de procédures Cadastre/enregistrement des terres Gouvernance Aire géographique Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Europe du Nord Résumé This Act provides for land tax. Land tax is a tax based on the taxable value of land. The taxable value of land is determined and the procedure for contestation thereof is established pursuant to the Land Valuation Act. The Tax and Customs Board shall calculate land tax based on the underlying data submitted by a local authority through the land tax information system. The land tax on land not registered in the land cadastre shall be calculated on the basis of the taxable value of land not designated for a specific purpose. Land tax is imposed on all land, except specified in this Act, and is paid by the owner of land or, in the case specified in this Act, by the user of land. Texte intégral Estonien/Anglais Site web www.riigiteataja.ee