Tax Code (1998).

Division X of the Code regards land tax. Article 228 establishes that the land taxi s paid by land users who have been allocated land plots for use or for lifetime use with the right of bequest. Article 229 regards the object of taxation. It specifies that the land taxi s established with consideration of the composition of land, its quality and location, public records on its value, the characteristics of its use and its environmental properties. The basis for determining land taxi s the public land record documentation of the land user. The amount of the land taxi s independent of the profits from agricultural activity of land users and is established in the form of fixed payments based on a yearly sum per unit of land. Article 230 regards tax rates on city land and suburban areas. Article 231 regards land tax rates in rural areas. Article 232 establishes procedures for filling tax accounts. Article 233 establishes deadlines for payment of land tax. Article 234 deals with land tax concessions.