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Order No. 63 of the Committee on Land Reform and Land Use Planning validating the Regulation on the calculation of preferential and normative value of land transferred in private ownership.

Pays/Territoire
Bélarus
Type du document
Règlement
Date
1993
Source
FAO, FAOLEX
Sujet
Terre et sols
Mot clé
Évaluation foncière Terrains agricoles Propriété Taxe/impôt
Aire géographique
CEI (Communauté des États indépendants), Europe de l'Est, Europe, Europe et Asie Centrale
Résumé

The Regulation consists of 3 Sections dealing with the following matters: 1) general provisions (sect. 1); 2) the modalities of calculation of preferential value of land (sect. 2); 3) the modalities of valuation of agricultural land (sect. 3). The present Regulation shall be applicable for the calculation of preferential and normative value of land transferred in private ownership for subsidiary small-holding, housing and gardening. Land charges for land transferred in private ownership shall be compulsory for all citizens. Benefits conceded to citizens for the payment of land tax shall not be taken into account in the process of land valuation of the plots of land transferred in private ownership. Preferential land value shall be equal to five times the amount of land tax that is paid for the plot of land in question. Normative land value shall be set in conformity with soil quality and location of the plot of land. Preferential value of the plots of land conceded for subsidiary small-holding within the urban boundaries shall be calculated on the basis of the average land tax for the given territory. Normative value of agricultural land shall be calculated with the consideration of climatic conditions, type of land, soil conditions and location of the plot of agricultural land.

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