Law No. HO-225-N “On immovable property tax in accordance with market value and the procedure of cadastre valuation.” Pays/Territoire Arménie Type du document Législation Date 2019 Source FAO, FAOLEX Sujet Terre et sols Mot clé Cadastre/enregistrement des terres Évaluation foncière Taxe/impôt Zonage Aire géographique Asie, CEI (Communauté des États indépendants), Europe, Europe et Asie Centrale, Nations en développement sans littoral, Asie Occidentale Entry into force notes This Law enters into force on 1 January 2021. Résumé 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. Texte intégral Arménien Site web www.arlis.am