Property Tax Law

Original Language Title: Kiinteistöverolaki

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Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1992/19920654

In accordance with the decision of Parliament: Chapter 1 section 1 of the veronsaaja of the target and the tax on real estate tax based on the value of the property to the municipality of annual property tax provided for in this Act.
Real estate tax will go to the real estate is located.

section 2 of the real estate Property, for the purposes of this Act, the State and other sites in Finland, an independent unit of land ownership, which is marked by or would be a significant property in the real estate Register Act (395/1985), as referred to in the land register. (on 22 December 2005/1152)
The provisions of this law, the property also applies to: 1) to the rest of the country, the owner of a building and a structure, which are valued in accordance with the criteria set out in article 15;
2 the number of the property within the indissociable areas); (3.12.1993/1084) 3) building in the country, which belongs to the yhteisaluelaissa (758/89), as referred to in yhteisalueeseen or yhteismetsälaissa to yhteismetsään (37/91). (3.12.1993/1084)
The building and other property components shall be considered to be part of the property to the extent that they will be taken into account the criteria referred to in article 15, for the purposes of valuation.
YhteismetsäL 37/1991 L:lla 109/2003 is repealed. See your tax return for the taxation procedure 1558/1995 (L) of section 10 of the obligation, and notes, and VeroHp Regulation (EC) No 1254/2014 section 16.

section 3 of the tax, in whole or in part the free real estate property tax is not to be carried out: 1) from forest and agricultural land;
2) autiokirkosta, the Castle, fortress and monastery;
the control to be used for the building of the Finnish area 3) or construction and the rest of the property to the extent that it is used for the needs of the armed forces as a military, aviation or the fleet which, research or koelaitoksena, a reservoir, or varikkona;
4) waters.
(21.12.2004/1164) Real estate tax is not to be carried out on the property, in so far as it is used to: 1) to the home, street, street in the heart of St Leonards, building plan as a path to a public road, or the general public rail transport as an access route to the airport road; (3.12.1993/1084) Evangelical Lutheran Church or the Orthodox Church) the Church of or otherwise with the permission of the person concerned established by the graveyard, as does not, however, considered to be a private burial ground.
It is not to be carried out of the tax on its own territory, of a qualifying holding.

section 4 (3.12.1993/1084), an international treaty-based exemption from Property tax if the tax is not to be carried out would be contrary to the provisions of the international agreement binding on Finland.
Chapter 2, section 5 of the tax liability of the owner and the owner of the owner of the property is as good as the holder, which is owned by the real estate at the beginning of the calendar year.
The owner of the veroisella holder is defined as the beginning of the calendar year, with: 1) to the permanent tenure of property; or 2) free of charge to the tenure of the property inheritance (40/1965), Chapter 3, section 2, subsection 2, paragraph 1 (a), or any other basis, the validity of which is not based on the owner of the property or to a contract concluded by the previous owner.
(on 22 December 2005/1152) The provisions of this Act also apply to the holder of the owner the owner of the veroiseen.

section 6 of the tax liability of the owner of the property to the owner of the immovable property tax is obligated, unless otherwise provided for below.
The estate tax is obligated to go to the estate of the real estate.
Construction of the building or to tax the owner of the building or structure is required to perform, regardless of his right to the ground, in which the building or structure is a.
The number of sectors to tax inseparable approaches is required to carry out the number of the owner of the field.
Section 2, subsection 2, of the tax referred to in paragraph 3, the construction of the country is obligated to the same law as referred to in paragraph yhteisetuus. (3.12.1993/1084), paragraph 7, of the holder of the tax liability of the owner of the veroisen as good as the owner of the holder shall be obliged to carry out the number of which corresponds to a rate of tax on the property of his control over part of the property.

section 8 of the owner's partial tax liability to the user if other than the property owner has a duty to tax the property, the owner is obliged to carry out the tax only to the rest of the part of the property.

the number of the section 9 of the co-owned property if the number is owned by real estate of the each person has a duty to tax their own share of the property.

section 10 of the non-registered on behalf of the community, acquired real property if the property is acquired by a new company, or other non-registered on behalf of the community, the taxable person is the one who is the property you acquired, until ownership is transferred to the person concerned to the community, or to the rest of the transferee.

section 10 (a) (December 29, 2009/1739) at the University of Helsinki the University of Helsinki is a tax obligation notwithstanding the provisions of the universities Act (558/2009) provided for in article 75, liable to pay property tax, as referred to in this law.
Chapter 3 the amount of the tax and the property tax rate for the article 11 of the General appreciation of the real estate property tax is consistent with the proportion of the value of the property in the real estate tax rate.
The amount of the property tax rates, the size of the Board of Governors annually in advance at the same time, the income tax rate for the year. Real estate tax rates provides an accuracy of plus/minus hundredths of 1%. (13 December 2001/1266)
Of the Municipal Council of the General property tax determined by the% of taxable real estate of this law, subject to 12, 12 (a), (b), 12, 13, 14 (a) or section 14 provided. The General real estate tax is imposed at least 0.86 and not more than 1.80. (30.10.2015/1291)
L:lla 1291/2015 modified (3) entered into force on 3.11.2015. The previous wording is: of the Municipal Council of the General property tax determined by the% of the taxable property shall be governed by this law, except article 12 to 14. The General real estate tax is imposed at least 0.80 and not more than 1.55. (7.11.2014/861)
L:lla 861/2014 modified (3) entered into force on 10.11.2014. The previous wording is: of the Municipal Council of the General property tax determined by the% of the taxable property shall be governed by this law, except article 12 to 14. The General real estate tax is imposed at least 0.60 and the maximum of 1.35. (27 November 2009/969)
The municipal property tax rates, the tax administration must be notified no later than on the date of 17 November of the year preceding the year of taxation. The tax administration can has the notification deadline. If the notification is not given within the time limit, for tax purposes can be observed in the previous year, however, at least the lowest property tax rates, provided for by the law. (11 June 2010/527), section 12 of the Permanent Council of the number of residential buildings of the main tax rate permanent housing at least 0.39% for buildings used for tax and up to 0.90. (30.10.2015/1291)
L:lla 1291/2015 modified the Act entered into force on 3.11.2015. The previous wording is: the number of permanent housing for the Municipal Council, the main buildings of a maximum of at least 0.80% 0.37 and tax. (7.11.2014/861)
L:lla 861/2014 amended the Act entered into force on 10.11.2014. The previous wording is: the number of permanent housing for the Municipal Council, the main buildings of a maximum of at least 0.75% and 0.32 tax. (27 November 2009/969)
The building is considered to be used mainly for permanent housing, if at least half of the surface area of the apartment is used for this purpose. The apartment is considered to be used mainly for permanent housing, where it is mainly intended for that purpose and it is not in use.
The main permanent housing for use shall also be considered as the main building, which is being built for this use.
Of this section to a separate building, as referred to in the economic and in the garage of the building shall apply in accordance with the tax rate.

12 (a) in the section (12.11.1999/1026) in the Empty building on the tax rate for the County Council may order separately the supply referred to in paragraph 2 of the building on tax rate, which is at least equal to 1.00 and up to 4.00. (30.10.2015/1291)
L:lla 1291/2015 modified the Act entered into force on 3.11.2015. The previous wording is: County Council may order separately the supply referred to in paragraph 2 of the building on tax rate, which is at least equal to the maximum of 3.00 1.00 and.
A separate tax rate shall apply to the rakentamattomaan building site, if: 1) the layout has been in force for at least one year before the start of the calendar year;
2) according to the building on the right of the station more than half of the building is zoned for housing purposes;
3) building there is no residential buildings and the land use and building Act (132/1999) as referred to in article 149 (c) being taken to build the kind of prior to the start of the calendar year;
4) to the construction site is land use and building Act 135 paragraph usable door or the possibility of the Organization;
5) construction site is a public water line and drain the water huoltolain (119/2001) in accordance with section 10;
6) building there is no land use and building Act section 38 or section 53 or 58 of the prohibition referred to in paragraph 5 of the building; and 7) construction site is owned by the same owner.
(30.10.2015/1291) L:lla 1291/2015 modified 2 entered into force 3.11.2015. The previous wording: Separate tax rate shall apply to the rakentamattomaan building site, if

1) layout has been in force for at least one year before the start of the calendar year;
2) according to the building on the right of the station more than half of the building is zoned for housing purposes;
3) building there is no residential buildings and the land use and building regulation (895/1999) as referred to in article 72 taken to build the kind of prior to the start of the calendar year;
4) to the construction site is land use and building Act (132/1999), paragraph 135 a usable door or the possibility of the Organization;
5) construction site is a public water line and drain health protection Regulation (1280/1994) as referred to in article 10;
6) building there is no land-use and building in section 53 or 58 of the prohibition referred to in paragraph 4 of the building; and 7) construction site is owned by the same owner.
The construction site shall be deemed to be owned by the same owner at the time, when the spouses jointly own the building or construction site is jointly owned by the määräosaisessa. Likewise, the construction site shall be deemed to be owned by the same owner at the time, when some of it is owned by the company or by a taxable person mainly owned by the rest of the community, or when building the place is owned by the same group of companies.
Position in accordance with the formula in a residential building on site the following definitions shall apply: 1) station in accordance with the formula in the real estate register sites or other building;
2. in accordance with the binding or indicative of a formula) drive the plot in accordance with the Division of the building; and 3) the formula in the marked position in the quarter, which is not binding, or to investigate the plot.
This article does not apply to holiday accommodation for zoned building.
Article 10 of the protection of the health of 1280/94 is repealed A 207/2006, and land use and rakennusA 895/1999, section 72, is repealed by A 215/2015. See connecting the water supply network of the plant property VesihuoltoL 119/2001 10 and section 12.

Article 12 (b) (30.10.2015/1291), the tax rate for the Supply of construction site in some municipalities by way of derogation from article 12 (a), Espoo, Helsinki, Hyvinkää, Järvenpää, Kerava, Kauniainen, kirkkonummi, nurmijärvi, Mäntsälä, Tuusula, Vantaa, Sipoo, Pornaisten and Vihti councils must provide the tax rate for the rakentamattomalle to the construction site, which is at least equal to 1.5 percentage points of the overall property tax determined by the percent higher. Empty building on the tax, however, may be imposed for up to 4.00%.
L:lla section 12 (b), (EC) No 1291/2015 changed entered into force 3.11.2015. The previous wording is: 12 (b) section (18.11.2013/811), the tax rate for the Supply of construction site in some municipalities by way of derogation from article 12 (a), Espoo, Helsinki, Hyvinkää, Järvenpää, Kerava, Kauniainen, kirkkonummi, nurmijärvi, Mäntsälä, Tuusula, Vantaa, Sipoo, Pornaisten and Vihti councils must provide the tax rate for the rakentamattomalle to the construction site, which is at least equal to 1.5 percentage points to the overall property tax per cent higher, up 3.0%.
L:lla 811/12 (b) the entry into force of the amended section came from 2013 1.12.2013. The previous wording is: 12 (b) section (on 22 December 2005/1131), in some municipalities of the Empty building on the tax rate by way of derogation from article 12 (a), Espoo, Helsinki, Hyvinkää, Järvenpää, Kerava, Kauniainen, kirkkonummi, nurmijärvi, Mäntsälä, Tuusula, Vantaa, Sipoo, Pornaisten and Vihti councils shall rakentamattomalle to the construction site, which is at least equal to the tax rate by one percentage point by the Board of Governors of the General property tax per cent higher. Empty building on the tax, however, may be imposed does not exceed 3.00% percent.
The increased tax rate referred to in paragraph 1 shall not, however, apply in the case of a rakentamattomaan building in a place that is confined to the building owned by the same owner of the place, which is the owner of the apartment building in their own permanent residential. If the owner has a number of such undeveloped building sites, raised the tax suspended of the surface area of the lowest.
The Municipal Council may, however, provide that the place of the building referred to in paragraph 2 shall be applied in accordance with paragraph 1, the tax rate.

section 13 of the Other residential buildings in the tax rate for the County Council may order as provided for in article 11, within the range of the apartment buildings, with separate tax% of the surface area of more than half is mainly used for the rest of the housing as permanent housing, as referred to in article 12. This tax rate may be ordered up to 1.00 percentage points higher than in the main permanent housing buildings used for tax rate or, if the resulting tax rate is imposed by the Board of Governors of the General property tax per cent lower, to a maximum determined by the Board of Governors of the public of the real estate tax rate. (30.10.2015/1291)
L:lla 1291/2015 modified the Act entered into force on 3.11.2015. The previous wording is: County Council may prescribe in the said article 11 within the range of the apartment buildings, with separate tax% of the surface area of more than half is mainly used for the rest of the housing as permanent housing, as referred to in article 12. This tax rate may be ordered up to 0.60 percentage points higher than the main permanent housing buildings used for tax rate or, if the resulting tax rate is imposed by the Board of Governors of the General property tax per cent lower, to a maximum determined by the Board of Governors of the public of the real estate tax rate. (7.11.2014/862)
L:lla 862/2014 amended the Act entered into force on 10.11.2014. The previous wording is: County Council may prescribe in the said article 11 within the range of the apartment buildings, with separate tax% of the surface area of more than half is mainly used for the rest of the housing as permanent housing, as referred to in article 12. This tax rate may be ordered up to 0.60 percentage points higher than the main permanent housing buildings used for tax rate or, if the resulting tax rate is imposed by the Board of Governors of the General property tax per cent higher, up by the Board of Governors of the public of the real estate tax rate. (7.11.2014/861)
L:lla 861/2014 amended the Act entered into force on 10.11.2014. The previous wording is: County Council may prescribe in the said article 11 within the range of the apartment buildings, with separate tax% of the surface area of more than half is mainly used for the rest of the housing as permanent housing, as referred to in article 12. This tax rate may be ordered up to 0.60 percentage points higher than the main permanent housing buildings used for the tax rate. (26.6.1998/476)
Use within the meaning of subparagraph (1) above shall also be considered as keeping the apartment reserved for use mainly in the rest of the housing as permanent housing. The building, which has begun to build any of the uses referred to in subparagraph (1), shall be applied in accordance with the tax rate.
The building referred to in subparagraph (1) above, a separate economic and associated with the garage to the building, according to the tax rate laid down in paragraph 1 shall apply.
The tax rate referred to in subparagraph (1) above does not apply to business activity pursued for the accommodation of the building and the building, which is used exclusively for the operation of agriculture in the context of the concerns expressed by the accommodation. (3.12.1993/1084), 13 (a) in the section (26.6.1998/476) non-profit real estate tax rate by way of derogation from article 11, the real estate tax rate at the other extreme, the Municipal Council, may order that section 22 of the income tax Act, a public utility that is owned by the community, referred to in the building and the land on which the property tax rate to be lower than if the property referred to above, the building is mainly used in the General or community service. Referred to in this article may also be imposed on the real estate property tax% 0.00.

section 14 (on 22 December 2005/1131) tax rate for Certain institutions, Municipal Council, may order a separate tax to be applied to the power plant and a nuclear fuel disposal facility within the buildings and structures. This tax can be imposed up to 3.10%. (30.10.2015/1291)
L:lla 1291/2015 modified the Act entered into force on 3.11.2015. The previous wording is: County Council may order separately the tax to be applied to the power plant and a nuclear fuel disposal facility within the buildings and structures. This tax can be imposed for a maximum of 2.85%. (27 November 2009/969)
Water and wind power plant, with a nominal power of not more than 10 mega Volt amps, is, however, subject to the General property tax.
The power of the owner of the plant must be accompanied by a report of the rated power of the power plant. The provisions of the tax administration can provide more accurate information, the date of the adoption of information and on the way in. (11 June 2010/527) section 15 (18.11.2013/811) for the purposes of the valuation of the property as the value of the property is considered this law on the valuation of assets for tax purposes Act (11/2005) adopted on the basis of the provisions of Chapter 5, and in accordance with the decisions taken by the recognised as valid, the value of the real estate tax and control years in respect of the preceding calendar year. The value of the assets of the company in accordance with the criteria laid down for the same property.

L:lla 811/2013 amended section 15 came into force on 1.12.2013. The previous wording: article 15 (on 22 December 2005/1152) of the property for the purposes of This law as the value of the property is considered a measurement of wealth on the valuation for tax purposes Act (11/2005) adopted on the basis of the provisions of Chapter 5, and in accordance with the decisions taken by the recognised as valid, the value of the real estate tax and control years in respect of the preceding calendar year. The value of the assets of the company in accordance with the criteria laid down for the same property.
Chapter 4 notification and disclosure (25 may 2012/253) section 16 (25 may 2012/253) the obligation of the taxpayer in the tax administration sends a maksuunpannaan to the taxable person to whom the property tax, the basis for a report on the real estate taxation of real estate data. Every taxable person shall submit a revised report on the marked area of the land, building the right situation, the right to the beach, the formula, use, as well as the information on the right of ownership and management, as well as the building's replacement value, the data used as the basis for its calculation and use. Taxable person shall notify the tax administration errors that occur in the data. In addition, shall inform the selvitykseltä missing buildings and land improvements and buildings, as well as the substantial corrective measures, as well as the demolition of the building or use of the data. Explanation of the real estate information you can also, if required, at the time when the taxpayer is not going to provide real estate tax. The date of issue of the tax administration to provide more detailed provisions on the information on the way in and on the procedure for adoption of a data-as well as of the other.
If the taxable person does not fix the real estate tax based on the information, he shall be deemed to have given information to the real estate for tax purposes in accordance with the survey that was sent to him.
The taxable person from the obligation to submit information to the real estate tax for the supply of a taxable person, in addition to the provisions of this law, the obligation to indicate what the tax proceedings Act (1558/1995), Chapter 2.

section 17 (11 June 2010/527) section 17 is repealed by L:lla 11 June 2010/527.

section 18 (11 June 2010/527) from the tax administration of the access to information and the right of access to the property tax of the tax administration for the supply of information from and to the authority and the right to inspect them, if applicable, in effect, what the third party and the authority of the information to be provided for in Chapter 3 of the law on tax procedure.

tarkastuttaminen real estate information article 19 fiscal management policy has the right, if necessary, provide the location of the property in the real estate registry officer, municipal building authority or other authority for inspection of the property, including information relating to the identity of the owner.
The relevant authority shall be obliged to check the accuracy of the data, in so far as it appears from the information held by a public authority.
Chapter 5 taxation and appeals under section 20 (11 June 2010/527) section 20 is repealed by L:lla 11 June 2010/527.

20 (a) of section (22 December 2005/11) the amount of the obligation to provide information, which of the 12 (a) or (b) referred to in article 12 of the tax rate, to find out at the same time, every year 12 (a) or (b) of section 12 of the building sites and to inform them, as well as other relevant information and documents to the tax administration of the tax and for the appeal. (11 June 2010/527) is repealed by L:lla 18.11.2013/811, which entered into force on 1.12.2013. The previous wording: article 12 (b) in addition, the said, indicating whether or not the municipality prescription under section 12 (b) of the tax referred to in paragraph 3, the application of the percentage.
The provisions of the tax administration can provide more accurate information, the date of the adoption of information and on the way in. (11 June 2010/527) section 21 (Furthermore/541) upon written application by the taxable person, the tax administration can be a solution to give property tax on. (11 June 2010/527)
The application shall contain the detailed question, which a preliminary ruling is sought, and shall be presented to resolve the necessary evidence.
The force of law for a preliminary ruling by the applicant from the requirement to comply with a binding solution to the advance.
For a preliminary ruling in the case is to be dealt with in the tax administration, the Administrative Court and the Supreme Administrative Court as a matter of urgency. (11 June 2010/527) (11 June 2010/527) in the delivery of tax administration taxation of supply in the real estate tax.
Real estate tax is not imposed if the amount of the taxable person, the tax would be less than 17 euros. The due time designated by the tax administration of the real estate tax will expire at the latest, however, by the end of the calendar year.
The tax administration shall submit the records of the tax administration of the real estate taxation, taxation of a taxable person and kept tiedonantovelvollisilta pursuant to the provisions of Chapter 3 of the law on the procedure for the information received as well as the fact, on the basis of a report received from the other. (25 may 2012/253)
The taxpayer consultation and decision on the procedure for laying down of tax shall apply to the extent that the law provides. (25 may 2012/253) section 23 (of the start-up/1348) section 23 is repealed by reason of L:lla/1348.

section 24 (on 22 December 2005/583) tax assessment notice to the taxable person, to whom it is maksuunpantu real estate tax, shall be sent to the tax assessment notice and appeal.
The decision shall be entered in the identification of the taxable person, the tax information and tax authority contact information, real estate, of which the taxable person is to be carried out, these property values, as well as the amount of tax. If the building is set in the 12-14 for the classes referred to in sections, this will be recorded.

section 25 (25 may 2012/253) the tax increase, the fiscal adjustment and an increase in the tax, taxation, the straightening and seurannaismuutos seurannaismuutokseen the law on tax procedure, shall apply to them. A tax increase is not, however, provide for the taxation of a taxable person, if there is an error in the property information, from which a taxable person cannot reasonably be expected to have been aware of.
The conditions for the adjustment of the tax increase and the tax shall be assessed by taking account of the taxable person in the context data, in addition to the information referred to in article 16 of the information and documents which the taxable person is allowed a tax on income tax for delivery to or pursuant to the law on the procedure for his wealth.
To the detriment of the taxable person, the tax adjustment may be omitted, if the imposition of a tax is minimal, and fiscal neutrality, or any other reason require the adjustment of taxation.

section 26 (c 248/1560) appeals the decision of the Board of the tax administration and fiscal adjustment (11 June 2010/527) according to this law the taxpayer or the tax, which is responsible for carrying out, as well as the Veronsaajien of the right control unit or location of the property may be appealed by a tax appeal. The adjustment, an adjustment shall be made to the taxation requirement Board. The judgment given on the adjustment request is retrieved from appealing to the Court for a change in administration, the Court at the taxpayer's home is. If the persons subject to the provisions of the income tax Act relating to spouses, is the home of the different management-board of adjustment of the rights of jurisdiction, an appeal is brought against a decision of the Administrative Court, the Court in a of persons with a parent in the home. If the people are of the same age, the competent administrative court will be determined by which of the personal identification of the individual number is smaller. Subject to the criteria to be used, the appeal shall be made to the Helsinki Administrative Court. (11 June 2010/527)
The request for a preliminary decision on the appeal and the adjustment of the appeal, as well as their treatment is, mutatis mutandis, in effect, what the tax procedure law. (21.12.2012 read a/885)
The advance referred to in article 21, a solution is being sought by appealing to the change in the Administrative Court, with jurisdiction over the taxpayer's home is. If the persons subject to the provisions of the income tax Act relating to spouses, is the home of the different administrative rights in the event of an appeal to the Court for a preliminary solution in the district, in the Administrative Court, which court is one of the parent's home. If the people are of the same age, the competent administrative court will be determined by which of the personal identification of the individual number is smaller. Subject to the criteria to be used, the appeal shall be made to the Helsinki Administrative Court. The right of appeal is a solution to the applicant, the location of the control unit and the Veronsaajien the right to the real estate community. Notice of appeal shall be transmitted within the Administrative Court of appeal or to the tax administration. The appeal must be lodged within 30 days of the notification of the preliminary ruling. Veronsaajien the right of the control unit and the period shall be calculated from the date of the decision. (11 June 2010/527)
The decision, in which the order is filed, may not be appealed. (Furthermore/541) section 27 (18 April 2008/245) appeal against the decision of the administrative law, administrative law, decision may be appealed to the Supreme Administrative Court, if the Supreme Administrative Court grants leave to appeal. The appeal in this case, the procedure for compliance with the law on taxation, what (1558/1995) 70 and 71. The appeal of the time of the decision on the Administrative Court of Justice for a preliminary ruling is, however, 30 days after the delivery. The right of appeal is to the right of the control unit and the location of the Veronsaajien property.

section 27A (15.12.2003/1069) Notification notification of the Decision and the rest of the document, if applicable, in effect, what the tax procedure law.
Chapter 6 the tax collection and settlement in accordance with § 28 (11 June 2010/527) tax collection


Real estate tax collection, recovery and restoration will take place, as tax collection Act (619/2005) or under it.

section 29 (c 248/1560) the amount of the tax payment of the real estate Finance sanctions during the failure of sanctions is in force, what the tax increase and the highlight (1556/95).

29 (a) of section (c 248/1560) the range of the interest rate you pay on the amount of the tax adjustment or if the tax is returned to the appeal, the range of the number of paid from the date of payment of the interest provided for in tax reimbursement.

paragraph 30 of section 30 (10.7.1998/532) is repealed by VerontilitysL:lla 10.7.1998/532.

the application of the provisions of article 31 of the tax collection law declaring the property tax settlement is complied with in addition to the 30, the collection provisions of the Act in such a way that: 1) declaring the applicable section 17 of the laws of the maksuunpanosuhteet are determined by the tax collection, the first subparagraph of article 18, article 18 (a) and in accordance with article 22;
2) property taxes for adjustment, final and ex-post accounts and tilityksiin are related to increases in paid and charged as tax collection section 18, section 18 a 1, 2, and (4) and article 18 (b);
3) shall apply mutatis mutandis to the processing of the real estate tax returns, tax collection section 18 and 18 (a), the provisions of article 5;
4) property taxes are accrued time settled in the tax recovery pursuant to article 23 of the law, in accordance with the criteria referred to in paragraph 3; as well as in the recovery of the settled amounts back to 5), the grant of back to the future deceased settlements and suspension, as well as the number of these measures in the recovery of interest related to the veronsaajalta of the tax collection law provides in article 20 and 21.

32 section (10.7.1998/532), section 32 is repealed VerontilitysL:lla 10.7.1998/532.

Article 33 shall apply to the limitation of the tax property tax limitation law on taxes and charges ulosottotoimin (367/61), with the exception of the provisions on the basis of complaints.
L taxes and charges ulosottotoimin 367/1961 has been revoked on the implementation of the 706/L:lla taxes and fees in 2007.
Chapter 7 special provisions article 34 (the start-up/1348), section 34 is repealed by reason of L:lla/1348.

section 35 (c 248/1560) penalty Penalty penalty will apply, Chapter 9 of the law on tax procedure for what.

the tax liability of the responsible tax section 36 shall, where relevant, valid, the procedure for the collection of tax law and what the law (611/86). (c 248/1560)
If the ownership of the property referred to in article 5, in the course of a calendar year on the basis of the agreement, will move to the other, is also responsible for the new owner and the holder of that year maksuunpannusta and the owner lives up to unpaid property tax. (30.12.1992/1589)
VeronkantoL 611/1978 VeronkantoL:lla 609/2005 is repealed.

37 section (21.12.2012 read a/885) section 37 is repealed L:lla 21.12.2012 read a/885.

38 section (30.12.1992/1589) section 38 is repealed L:lla 30.12.1992/1589.

39 section (c 248/1560) for the purposes of the application of the law on Tax procedure law contained in the reference to the provisions of the law on tax procedure under them shall also apply to taxable persons, to which the provisions of the law on tax procedure does not otherwise apply.

section 40 of the tax deductibility of real estate tax deductibility for income tax provided for separately.

section 41 the provisions of this law on the implementation of the detailed rules shall be adopted, where the need for more regulation.
Chapter 8-the date of entry into force and transitional provisions article 42 entry into force this law shall enter into force on 1 August 1992.
Property tax provides for the first time in 1993.
Before the entry into force of this law may be to take the measures needed to implement the law.

Article 43 transitional provision, paragraph 16, the invitation can be issued even before the entry into force of the law.
The municipality is obliged at the request of the tax administration to provide, free of charge, and the charge of possession for the street to defer the tax to the Tax Office for information about how to use the territory of the district is. In 1992, the amount of information that is contained on the street must be handed over to the tax office by no later than 31 August 1992.
THEY'RE 50/28/92 92, Staub acts entry into force and application in time: 30.12.1992/1589: this law shall enter into force on 1 January 1993.
THEY LaVM 13/181/92, 92 3.12.1993/1084: this law shall enter into force on 15 December 1993.
The law shall apply for the first time in the property taxes dating back to 1994. Section 3, subsection 2, paragraph 1, article 4, section 25, 26 and 29 (a) of article shall, however, for the first time since 1993 's real estate taxes. Under section 3 of the 4 and 5 shall apply only in the property taxes for the year 1993.
THEY'RE 159 56/93/93, 2.8.1994/698 Staub: this law shall enter into force on 1 December 1994.
The applicable law when applying for a change after the entry into force of this law on the County Court's decision.
THEY'RE 143/93, of 3 March 1995/280 LaVM 11/94: this law shall enter into force on 1 May 1995.
The law shall apply for the first time since 1996 the real estate for tax purposes.
LA 64/c 248/95 94 93, Staub/1560: this law shall enter into force on 1 January 1996.
THEY 131/95, Staub, 37/95 Furthermore, the 124/95/541 EV: this law shall enter into force on 1 January 1997.
THEY'RE 46/96, Staub 20/96, EV 105/96 26.6.1998/476: this law shall enter into force on 1 July 1998.
This law shall apply for the first time for the year in real estate taxes in 1999. Article 13 (a) shall apply for the first time in the year 2000, as modified, for tax purposes.
THEY'RE 29/1998, Staub 17/1998, EV 74/1998, 10.7.1998/506: this law shall enter into force on 1 January 1999.
THEY'RE 15/1998, 11/1998, Staub EV 64/1998, 10.7.1998/532:54/1998, Staub 18/1998, 12.11.1999 75/1998/1026 EV: this law shall enter into force on 15 November 1999.
This law shall apply for the first time for the year 2000 in real estate taxes.
The Municipal Council may order a supply referred to in article 12 (a) building on the sales tax rate for the first time in the year 2001.
THEY'RE 100/14/1999 1999, Staub, EV 61/1999 of the start-up/1348: this law shall enter into force on 1 January 2000.
THEY 149/1999, Staub, 30/10/1999 1999 HaVL, EV 131/1999 of 26 October 2001/912: this law shall enter into force on 1 January 2002.
The law shall apply for the first time in the property tax for the year 2002.
THEY 91/2001, Staub 12/2001, 13 December 2001, the 101/2001/1266 EV: this law shall enter into force on 1 January 2002.
THEY 182/2001, Staub 34/2001, EV 184/2001 15.12.2003/1069: this law shall enter into force on 1 January 2004.
THEY'RE 117/2003, Staub 27/2003, EV 67/2003 21.12.2004/1164: this law shall enter into force on 1 January 2005.
This law shall apply for the first time for the year in real estate taxes in 2005.
THEY 213/2004, Staub 30/2004, EV 189/2004 of 22 December 2005/1087: this law shall enter into force on 1 January 2006.
The law shall apply for the first time in the property for tax purposes for the year ending 31 December 2007.
Article 26 of the Act shall apply, however, for the first time after the entry into force of the laws of the complaint when the appeal was lodged by the person is a registered partnership.
THEY 91/2005, Staub 22/2005, EV 144/2005 of 22 December 2005/11: this law shall enter into force on 1 January 2006.
The law shall apply for the first time in the property for tax purposes for the year ending 31 December 2006.
Since the beginning of 2006, the use of water power plant, with an effective rated output of more than 10 mega Volt Amperes, the real estate tax rate is for the years 2006-2017 to be communicated by way of derogation from article 14 of the real estate from verotuksissa up to 1.40.
THEY'RE 145/2005, Staub 39/2005/189/2005 of 22 December 2005, EV 1152: this law shall enter into force on 1 January 2006.
The law shall apply for the first time when determining property tax for the year ending 31 December 2007.
THEY 144/2005, Staub 44/2005, EV 218/2005 18 April 2008/245: this law shall enter into force on 1 May 2008.
THEY are 148/2007 5/2008, Staub, EV 25/2008/969 27 November 2009: this law shall enter into force on 1 January 2010.
This law shall apply for the first time for the year 2010 in property taxes.
THEY'RE 119/2009, Staub 20/2009, December 29, 2009/152/2009 EV 1739: this law shall enter into force on 1 January 2010.
The law shall apply for the first time in the property for tax purposes for the year ending 31 December 2010.
The University of the University of Helsinki, as well as some of the reform of income and of the provisions of the law on varainsiirtoverotusta (1738/2009) referred to in subparagraph (1) of section 2 of the companies must be given to the tax authority a statement of its property on 1 January 2010 at the 2010 real estate for tax purposes until 31 March 2010.
THEY 244/2009, Staub 43/2009 2009-11 June 2010, the EV 252 527: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010, the EV 37/2010 25 may 2012/253: this law shall enter into force on 1 June 2012.
This law shall apply for the first time when determining property tax for the year 2013.
THEY WILL 6/2012, Staub 6/22/2012, 2012 EV 21.12.2012 read a/885: this law shall enter into force on 1 January 2013.

At the time of entry into force of this law the tax exemption or tax payments pending before the postponement of the entry into force of this law shall apply to the issue of the provisions in force. Before the entry into force of this law on the basis of the amount of tax on the deferred payment at the time of entry into force of this law shall apply to the wide interest rate in force.
THEY'RE 76/29/2012, 2012, Staub EV 136/2012 18.11.2013/811: this law shall enter into force on 1 December 2013 at the latest.
The applicable law for the first time for the year 2014 in real estate taxes.
THEY'RE 76/2013, THEY'RE 102/2013, Staub 18/2013, EV 7.11.2014/861 123/13: this law shall enter into force on 10 November 2014.
The applicable law for the first time for the year 2015 in real estate taxes.
THEY 158/2014, Staub 13/2014, EV 111/2014 7.11.2014/862: this law shall enter into force on 10 November 2014.
The applicable law for the first time for the year 2015 in real estate taxes.
THEY'RE 188/2014, Staub 16/2014, EV 30.10.2015 127/2014/1291: this law shall enter into force on 3 November 2015.
This law shall apply for the first time in the property tax for the year 2016.
Section 11 of the Act and paragraph 12 shall apply, however, for the first time only in property taxes for the year 2017. In the year 2016, upon the entry into force of this law shall apply to the real estate tax in force at the section 11 and section 12 (1) of the competition act.
THEY 26/3/2015 2015, Staub, EV 16/15