In accordance with the decision of the Parliament:

CHAPTER 1

Target and tax recipient

ARTICLE 1

Real estate tax

On the basis of the value of the property, the municipality Property tax Is laid down in this Act.

Real estate tax goes to the location of the property.

ARTICLE 2

Real estate

On the property For the purposes of this Act, the property, space and other independent land ownership units in Finland which are marked or should be entered in the real estate register (392/1985) In the real-estate register. (22.12.2005/1152)

The provisions of this law on the property shall also apply:

(1) a building and structure other than the land-owner which is valued on the basis of the criteria set out in Article 15;

(2) the inseparable destination of the property; (3.12.1993/1084)

(3) a country of construction, which is part of the (17,8/8/89) Within the meaning of the common area or the (37/91) Of the common forest. (3.12.1993/1084)

The building and other properties of the property shall be considered as belonging to the property in so far as they are taken into account for the purposes of the valuation criteria mentioned in Article 15.

ARTICLE 3

Free real estate in whole or in part

No real estate tax shall be paid:

(1) forest and not agricultural land;

(2) the church, the castle, the fortress, and the monastery;

(3) a building or structure to be used for the territorial control of Finland, or any other property, in so far as it is used for military purposes as a fortress, military, air or naval base, research or coating, storage, or As a crook;

4) waters.

(21.12.2004)

In addition, no real estate tax is payable on the property in so far as it is used:

(1) the torina, the street square, the street, the construction plan, the general road, the colour of the public railway or the runway at the general airport; (3.12.1993/1084)

(2) cemetery as a graveyard for the church or Orthodox Church of the Evangelical Lutheran or the Orthodox Church, which is not, however, considered to be a private burglar.

A municipality is not subject to a tax on the property it owns within its territory.

§ 4 (3.12.1993/1084)

Tax exemption under international agreement

There is no tax on the property if taxation is contrary to the provisions of an international agreement which is binding on Finland.

CHAPTER 2

Taxable duty

§ 5

Owner and owner's tax holder

Real estate Owner Means the person who owns the property at the beginning of the calendar year.

The owner's tax-holder Means the person who, at the beginning of the calendar year:

(1) permanent control of the property; or

2) free management right of the property of the estate Article 3 (1) (a) of Chapter 3 Under Article 2 (2), wills or other grounds, which is not based on an agreement between the owner of the property or the previous owner.

(22.12.2005/1152)

The provisions of this Act shall also apply to the owner's tax holder.

ARTICLE 6

Owner's tax liability

The property tax shall be liable to the owner of the property, unless otherwise specified below.

The estate tax on the estate's estate is required to perform the estate.

A tax on a building or structure shall be liable to the owner of a building or structure, regardless of his or her right to the base of the building or structure.

The tax payable on the non-separable amount shall be liable to the owner of the sector.

In the case of the construction country referred to in Article 2 (2) (3), the tax shall be subject to the common interest referred to in the same loan. (3.12.1993/1084)

§ 7

Taxation of the owner's tax holder

The owner's tax holder is obliged to carry out a tax on the property which corresponds to the property belonging to his or her control.

§ 8

Partial tax liability of the owner

If the owner of the property is obliged to pay the tax part of the property, the owner shall be obliged to pay the tax only for the rest of the property.

§ 9

Buildings jointly-owned real estate

If a number of assets are owned by a number of assets, each person shall be required to pay the tax on his part of the property.

ARTICLE 10

Buildings on behalf of a non-registered entity

Where the property is acquired on behalf of a company or other non-registered entity, the taxable person shall be the person who has acquired the property until the property is transferred to the entity concerned or to the other transferor.

Article 10a (29 DECEMBER 2009/1739)

Tax liability of the University of Helsinki

The University of Helsinki is without prejudice to (558/2009) (3) shall be required to pay the property tax as provided for in this Act.

CHAPTER 3

Number of taxes and valuation of real estate

ARTICLE 11

General real estate tax rate

The real estate tax is the property tax rate of the property value.

The municipal council determines the amount of the municipal property tax rate each year in advance, while fixing the income tax rate for the financial year. Real estate rates shall be set at 1 % per 100 %. (13,12,1266)

Prescribing by the municipal council General real estate tax rate Subject to the provisions of this Act, subject to Articles 12, 12a, 12b, 13, 13a or 14. The general real estate tax rate shall be set at a minimum of 0,86 and not more than 1,80. (30.10.2011)

Prescribing by the municipal council General real estate tax rate Subject to Articles 12 to 14, subject to the provisions of this Act. The general real estate tax rate shall be set at a minimum of 0,80 and not more than 1,55. (13/04/861)

Prescribing by the municipal council General real estate tax rate Subject to Articles 12 to 14, subject to the provisions of this Act. The general real estate tax rate shall be set at a minimum of 0,60 and not more than 1,35. (27.11.2009/969)

The municipality must report the property tax rates to the tax administration no later than 17 November of the year preceding the fiscal year. The tax administration may also grant the notification deadline. If the notification has not been given within the time limit, the rate of taxation of the previous year may be followed by at least the lowest level of the law. (11.06.2010/527)

ARTICLE 12

Tax rate for permanent residential buildings

The municipal council determines at least 0,39 % and not more than 0,90 % of buildings used for permanent housing. (30.10.2011)

The municipal council determines at least 0,37 % and not more than 0,80 % of buildings used for permanent housing. (13/04/861)

The municipal council determines at least 0,32 % and not more than 0,75 % of buildings used for permanent housing. (27.11.2009/969)

The building is considered to be used mainly for permanent housing if at least half of its apartments are used for that purpose. The apartment is considered to be used mainly for permanent housing if it is mainly intended for use and is not used for other purposes.

The building, which is mainly used for this purpose, is also considered to be used for permanent housing.

The separate economic and garage building related to the building referred to in this Article shall be subject to the tax rate laid down in paragraph 1.

Article 12a (12/11/1026)

By tax rate of unbuilt construction site

The municipal council may impose a tax rate of at least 1,00 and not more than 4,00, as referred to in paragraph 2. (30.10.2011)

The municipal council may impose a tax rate of at least 1,00 and not more than 3,00, as referred to in paragraph 2.

A separate tax rate shall apply to a non-constructive construction site if:

(1) the layout has been in force at least one year before the beginning of the calendar year;

(2) according to the layout of the site, more than half of the right to build the building site is overhailed for housing;

(3) there is no residential building in the place of construction nor is there a land use and construction law (132/1999) Article 149 c Have been undertaken to build one before the beginning of the calendar year;

(4) there is a valid access road or access to a building site within the meaning of Article 135 of the Land Use and Construction Act;

(5) the place of construction shall be connected to the general water management and the water supply system; (119/2001) In accordance with

(6) there is no building ban within the meaning of Articles 38 or 53 or 58 (5) of the Land Use and Construction Act; and

7) the construction site is owned by the same owner.

(30.10.2011)

A separate tax rate shall apply to a non-constructive construction site where:

(1) the layout has been in force at least one year before the beginning of the calendar year;

(2) according to the layout of the site, more than half of the right to build the building site is overhailed for housing;

(3) there is no residential building in the place of construction nor is there a land use and construction (895/1999) Article 72 Have been undertaken to build one before the beginning of the calendar year;

4) there is a land use and construction law (132/1999) Article 135 The intended access route or the possibility of organising such access;

(5) the place of construction shall be connected to the general water management and the sewerage Article 10 (1280/1994) Intended;

(6) there is no building ban within the meaning of Article 53 or 58 (4) of the Land Use and Construction Act; and

7) the construction site is owned by the same owner.

The construction site is deemed to be owned by the same owner when the two spouses jointly own the place of construction or the place of construction is otherwise co-owned. Likewise, the construction site is considered to be owned by the same owner when a part of it is owned by the taxable person, mainly owned by a company or other entity, or where the construction site is owned by companies belonging to the same group Owned.

For the construction site of the residential building conforming to the formula:

(1) a plot or other construction site registered in a property register in accordance with the layout;

(2) the place of construction of a binding or indicative allocation according to the layout; and

3) a city-marked block with no binding or indicative allocation of land.

This article does not apply to construction sites for holiday accommodation.

Article 12b (30.10.2011)

Tax rate for unbuilt construction in certain municipalities

By way of derogation from Article 12a (1), the City Council of Espoo, Helsinki, Hyvink, Lake, Souls, Lake, Nurmijärvi, Mäntsälä, Nurmijärvi, Porwomen, Sipoo, Tuusula, Tuusula, Tuusula, Vantaa and Vires shall provide for unconstructive By a tax rate of at least 1,5 percentage points higher than the public property tax rate laid down by the municipal council. However, the tax rate for the unbuilt construction site may be limited to a maximum of 4,00.

Article 12b (18.11.2013/811)

Tax rate for unbuilt construction in certain municipalities

By way of derogation from Article 12a, the City Councils of Espoo, Helsinki, Hyvink, Lake, Spotlight, Kerava, Kirkkonumme, Mäntsälä, Nurmijärvi, Porwomen, Sipoo, Tuusula, Tuusula, Tuusula, Vantaa and Viarly shall be required to: By a tax rate of at least 1,5 percentage points higher than the general real estate tax rate, but not exceeding 3,0 %.

Article 12b (12,12/01131)

Tax rate for unbuilt construction in certain municipalities

By way of derogation from Article 12a, the City Councils of Espoo, Helsinki, Hyvink, Lake, Spotlight, Kerava, Kirkkonumme, Mäntsälä, Nurmijärvi, Porwomen, Sipoo, Tuusula, Tuusula, Tuusula, Vantaa and Viarly shall be required to: By a tax rate of at least one percentage point higher than that imposed by the municipal council of at least one percentage point. However, a maximum of 3,00 % may be determined for the tax rate of the unbuilt construction site.

However, the increased rate referred to in paragraph 1 shall not apply to an undeveloped construction site limited to a construction site owned by the same owner and situated in the owner's own permanent residence Residential building. If the owner has a number of unconstructed sites of this kind, the increased tax is not applied to the smallest of the surface area.

The municipal council may, however, stipulate that the building site referred to in paragraph 2 shall also be subject to the tax rate laid down in paragraph 1.

ARTICLE 13

Percentage of other dwellings

The municipal council may, within the range provided for in Article 11 (3), determine separately the tax rate for buildings of which more than half the surface area of the apartments is used mainly for housing other than the permanent housing referred to in Article 12. This rate may be made up to a maximum of 1,00 percentage points higher than that of buildings used mainly for permanent housing or, if the rate of taxation thus calculated by the municipal council is A lower real estate tax rate of up to the general level of real estate taxes imposed by the municipal council. (30.10.2011)

Within the range referred to in Article 11, the municipal council may determine separately the tax rate for buildings of which more than half of the surface area of the apartments is used mainly for accommodation other than those referred to in Article 12. This rate may be determined by a maximum of 0,60 percentage points higher than that of buildings used mainly for permanent housing or, if the rate of taxation thus calculated by the municipal council A lower real estate tax rate of up to the general level of real estate taxes imposed by the municipal council. (17/04/862)

Within the range referred to in Article 11, the municipal council may determine separately the tax rate for buildings of which more than half of the surface area of the apartments is used mainly for accommodation other than those referred to in Article 12. This rate may be determined by a maximum of 0,60 percentage points higher than that of buildings used mainly for permanent housing or, if the rate of taxation thus calculated by the municipal council The real estate tax rate higher than the general real estate tax rate laid down by the Municipal Council. (13/04/861)

Within the range referred to in Article 11, the municipal council may determine separately the tax rate for buildings of which more than half of the surface area of the apartments is used mainly for accommodation other than those referred to in Article 12. This rate may be determined by a maximum of 0,60 percentage points higher than that of buildings used mainly for permanent housing. (26/06/98)

The use referred to in paragraph 1 shall also be considered as having an apartment reserved for the main purposes of housing other than permanent residence. The building, which has begun to be constructed for the purposes of Article 1 (1), shall also be subject to the tax rate laid down in paragraph 1.

The separate economic and garage building related to the building referred to in paragraph 1 shall be subject to the tax rate laid down in paragraph 1.

The tax rate referred to in paragraph 1 shall not apply to a building belonging to a tourist accommodation and not to a building used exclusively for accommodation in the context of agriculture. (3.12.1993/1084)

Article 13a (26/06/98)

Community property tax rate of general interest

By way of derogation from Article 11, the municipal council may lay down, as provided for in Article 22 of the Income Tax Code, a municipal building owned by a public utility company referred to in Article 22 of the Income Tax Act and its land base Lower if the building on the property is mainly used for public or public utility purposes. The property real estate tax referred to in this Article may also be determined by 0,00.

ARTICLE 14 (12,12/01131)

Tax rate for certain establishments

The municipal council may determine separately the tax rate applicable to the buildings and structures forming part of the power plant and the nuclear fuel disposal facility. A maximum of 3,10 % may be fixed at this rate. (30.10.2011)

The municipal council may determine separately the tax rate applicable to the buildings and structures forming part of the power plant and the nuclear fuel disposal facility. A maximum of 2,85 % may be fixed at this rate. (27.11.2009/969)

However, a water and wind power plant with a rated power of not more than 10 megavolts shall be subject to a general real estate tax rate.

The owner of the power plant shall provide an explanation of the power plant's rated power. The tax administration may give details of the information to be provided, the timing and the way in which the information is provided. (11.06.2010/527)

§ 15 (18.11.2013/811)

Valuation of property

For the purposes of this law, the value of the property shall be considered to be the value of the (1142/2005) And the value to be calculated in accordance with the provisions and decisions adopted pursuant to it, for the calendar year preceding the year of establishment of the property tax. The value of the property belonging to the enterprise assets is determined on the basis of the same criteria.

§ 15 (22.12.2005/1152)

Valuation of property

For the purposes of this law, the value of the property shall be considered to be (1142/2005) And the value to be calculated in accordance with the provisions and decisions adopted pursuant to it, for the calendar year preceding the year of establishment of the property tax. The value of the property belonging to the enterprise assets is determined on the basis of the same criteria.

CHAPTER 4

Reporting and disclosure requirements (25/02/2015)

ARTICLE 16 (25/02/2015)

Obligation to declare taxable persons

The tax administration is sent to the taxable person to whom a property tax is paid, a statement of property tax on the basis of the property tax. The taxable person shall check the ground floor area, the area of construction, the status, the coastal right, the purpose and the ownership and management rights, as well as the calculation of the reconstruction value of the building, The data used and the intended use. The taxable person shall inform the tax administration of any errors in the information. In addition, there is a need to report the missing buildings and buildings, as well as basic improvements and substantial corrective measures, as well as information on the dismantling or decommissioning of the building. If necessary, the report on real estate information may also be sent when a taxable person is not subject to a property tax. The tax administration shall provide more detailed provisions on the way in which the information is issued and on the other procedure for the provision of information.

If the taxable person does not correct the information on the basis of the property tax, he shall be deemed to have provided the information in accordance with the report sent to him for the purposes of the property tax.

The obligation of taxable persons to provide information for the supply of property taxation applies in addition to this law, in addition to the provisions of the tax procedure (1558/1995) Provides.

§ 17 (11.06.2010/527)

Article 17 has been repealed by L 11.6.2010/527 .

ARTICLE 18 (11.06.2010/527)

Information and inspection rights of the tax administration

On the right of the tax administration to obtain information on the transmission of real estate taxation by a branch and authority, as well as the right to verify, where applicable, the nature of the tax procedure to be published by the Authority and the Authority. Provided for in Chapter 3 of the Act.

§ 19

Inspection of real estate data

The tax administration shall have the right, where appropriate, to provide the property registry keeper, the building authority or other authority of the municipality where the property is located, including the identity of the owner of the property, for inspection of the property.

The authority concerned shall be obliged to verify the accuracy of the information in so far as it appears from the information held by the Authority.

CHAPTER 5

Taxation and appeals

§ 20 (11.06.2010/527)

§ 20 has been repealed by L 11.6.2010/527 .

§ 20a (12,12/01131)

Public reporting obligation

The municipality that determines the tax rate referred to in Article 12a or 12b shall, at the same time, identify the building sites referred to in Articles 12a or 12b, and communicate them, as well as any other necessary information and documentation to the tax administration for the purposes of taxation; and For an appeal. (11.06.2010/527)

Paragraph 2 has been repealed by L 18.11.2013/8 , which entered into force on 1 December 2013. The previous wording reads:

In addition, the municipality mentioned in Article 12b shall indicate whether the municipality has ordered the application of the tax rate referred to in Article 12b (3).

The tax administration may give details of the information to be provided, the timing and the way in which the information is provided. (11.06.2010/527)

ARTICLE 21 (26.7.1993, P.

Preliminary ruling (

The tax administration may give a preliminary ruling on the property tax upon written application by the taxable person. (11.06.2010/527)

The application shall indicate the specific question to which the preliminary ruling is sought and provide the necessary explanation of the case.

The reference for a preliminary ruling is binding on the applicant's claim, as laid down in the preliminary ruling.

The case for a preliminary ruling has to be dealt with as a matter of urgency in the tax administration, administrative court and the Supreme Administrative Court. (11.06.2010/527)

§ 22 (11.06.2010/527)

Submission of taxation

The tax administration supplies the property tax.

A real estate tax would not be imposed if the taxable amount was less than EUR 17. Real estate taxation will end in the course of the tax administration, but no later than the end of the calendar year.

The tax administration submits the information received under the provisions of Chapter 3 of the Tax Code on the taxation of real estate in the registers of taxable persons, on the basis of the provisions of Chapter 3 of the Tax Code and the other According to the report. (25/02/2015)

The taxable person's hearing and the justification for the decision shall be governed by the provisions of the Law on the Tax Procedure. (25/02/2015)

ARTICLE 23 (30.12.1999)

§ 23 has been repealed by L 30.12.1999/1348 .

§ 24 (22.12.2005/1087)

Tax decision

A tax decision and an appeal must be sent to the taxable person who has been taxed on the property tax.

The tax decision shall indicate the identity of the taxable person and the supplier of the tax, together with the contact details, the properties for which the taxable person has to pay the tax, the values of those properties and the amount of the tax to be carried out. If the building falls within the categories referred to in Articles 12 to 14, this shall also be entered in the tax decision.

ARTICLE 25 (25/02/2015)

Tax increase, tax adjustment and consequential change

Tax increases, tax adjustment and consequential change will apply, as laid down in the Law on Tax Procedure. However, the tax increase shall not be imposed where there is a defect in the information provided for the taxable person's property tax, from which the taxable person cannot reasonably be expected to have been aware.

In addition to the information referred to in Article 16, in addition to the information referred to in Article 16, in addition to the information referred to in Article 16, the tax increase and the tax adjustment shall be taken into account by the taxable person for the purposes of supplying his income tax. Or by virtue of the law on the taxation procedure.

The adjustment of the tax to the detriment of the taxable person may be waived if the non-imposition of the tax is low and the tax neutrality or other reason for tax adjustment is not required.

§ 26 (18.12.1995/1560)

Appeals against the decision of the Tax Administration and Taxation Corrigendum (11.06.2010/527)

According to this law, the taxable person or the person liable for the payment of the tax, as well as the judicial control unit of the tax beneficiaries or the municipality of residence, may appeal against the tax in the form of a written complaint. The adjustment requirement shall be applied to the tax corrigendum. The decision on the request for adjustment is lodged by the appeal against the administrative court in which the home municipality of the taxable person is in the jurisdiction. If the persons to whom the provisions of the Income Tax Act apply are the municipality of residence in the context of the jurisdiction of the various administrative courts, an appeal is lodged against the decision of the Administrative Court to the decision of the Administrative Court whose jurisdiction belongs to persons An older hometown. In the case of persons of the same age, the competent administrative court shall determine which identification number is lower. If such criteria cannot be used, the appeal shall be lodged with the Helsinki Administrative Court. (11.06.2010/527)

The adjustment requirement, the complaint and the pre-decision appeal and the treatment thereof shall apply mutatis mutandis to the provisions of the Tax Procedure Act. (21.12.2015)

The reference for a preliminary ruling referred to in Article 21 shall be appealed against by the administrative court in which the home municipality of the taxable person is in the tachograph. If the persons to whom the provisions of the Income Tax Act are applicable are the municipality of residence in the context of the jurisdiction of the various administrative courts, the national court is seeking a preliminary ruling from the administrative court whose jurisdiction belongs to the home municipality of the spouses. In the case of persons of the same age, the competent administrative court shall determine which identification number is lower. If such criteria cannot be used, the appeal shall be lodged with the Helsinki Administrative Court. The right of appeal lies with the applicant, the judicial control unit of the tax recipients and the location of the property. The appeal shall be submitted to the administrative court or the Fiscal Administration in order to lodge an appeal. The appeal shall be made within 30 days from the reference for a preliminary ruling. The time limit for the judicial unit and the municipality of the tax beneficiaries shall be calculated. (11.06.2010/527)

The decision not to give a preliminary ruling shall not be subject to appeal. (26.7.1993, P.

§ 27 (18.4.2008/245)

Appeals against the decision of administrative court

An appeal to the decision of the Administrative Court may be appealed to the Supreme Administrative Court if the Supreme Administrative Court grants an appeal. The appeal shall be followed in accordance with the provisions of the (1558/1995) § 70 and 71 Provides. However, the decision to give a preliminary ruling on a preliminary ruling is 30 days from the date of notification. The right of appeal is the rightholders' rights control unit and the location of the property.

§ 27a (15.12.2003/1069)

Notification

The notification of the decision and the rest of the document shall apply mutatis mutandis to the provisions of the Tax Procedure Act.

CHAPTER 6

Tax collection and accounting

ARTICLE 28 (11.06.2010/527)

Tax collection

The collection, collection and return of property tax is provided in the form of a tax law (2006) Or pursuant to it.

§ 29 (18.12.1995/1560)

Delay penalties

The imposition of penalties for non-payment of the real estate tax is in force, in accordance with the provisions of the Law on the increase in taxes and delays (1556/95) Provides.

§ 29a (18.12.1995/1560)

Interest payable on the refund payable

Where the tax is repaid on the basis of a tax adjustment or an appeal, the amount of the refund shall be paid on the date of payment of the tax from the date of repayment.

ARTICLE 30 (10.07.1998)

§ 30 has been repealed by Verontilence L 10.7.1998/532 .

ARTICLE 31

Application of the provisions of the Tax Code

In addition to the provisions of Article 30, the provisions of the Law on Tax Law are complied with, in addition to the provisions of Article 30:

(1) in accordance with Article 17 (1), Article 18 (2), Article 18a (4) and Article 22 of the Tax Code;

(2) the adjustment, end-and sequencing of property tax is made and the increases in the accounts are paid and collected, as provided for in Article 18 (1), Article 18 (1), (2) and (4) and Article 18 (b) of the Tax Code;

(3) the processing of property tax returns shall apply mutatis mutandis to the provisions of Article 18 (3) and Article 18a (5) of the Tax Code;

(4) the date on which the property tax accrues shall be determined in accordance with the criteria referred to in Article 23 (3) of the Tax Code; and

(5) the recovery of the sums received, the amount to be recovered and the amount to be recovered in the granting of the deferral, as well as the interest charged by the levying of interest in those measures, in accordance with Articles 20 and 21 of the Tax Code; Provides.

ARTICLE 32 (10.07.1998)

Paragraph 32 has been repealed by Verontilence L 10.7.1998/532 .

§ 33

Tax obsolescence

The ageing of the real estate tax shall be governed by the law on the recovery of taxes and charges (2006) With the exception of the provisions relating to its basic complaints.

CHAPTER 7

Specific provisions

§ 34 (30.12.1999)

§ 34 has been repealed by L 30.12.1999/1348 .

ARTICLE 35 (18.12.1995/1560)

Penalty provisions

Penalty sanctions are in force, as laid down in Chapter 9 of the Tax Procedure Act.

§ 36

Responsibility for tax

The tax shall apply mutatis mutandis in respect of which the Law on Tax Procedure and the Law on Tax Law (19,16) Provides. (18.12.1995/1560)

If, during the calendar year referred to in Article 5, the property ownership of the property is transferred to the other, the new owner and the tax holder of the owner shall also be liable for the property tax paid in that year and the outstanding property tax. (30.12.1989)

ARTICLE 37 (21.12.2015)

§ 37 has been repealed by L 21.12.2012/885 .

ARTICLE 38 (30.12.1989)

§ 38 has been repealed by L 30.12.1992/1589 .

ARTICLE 39 (18.12.1995/1560)

Application of the tax procedure law

For the purposes of the application of this Act, the provisions of the Law on Tax Procedure shall also apply to taxable persons to whom the provisions of the Law on the Tax Procedure do not otherwise apply.

ARTICLE 40

Tax deductibility

The real estate tax deductibility of income tax is provided for separately.

ARTICLE 41

More detailed provisions

More detailed provisions on the implementation of this law shall be adopted, where appropriate, by a regulation.

CHAPTER 8

Entry and transitional provisions

ARTICLE 42

Entry into force

This Act shall enter into force on 1 August 1992.

Real estate tax is first imposed in 1993.

Before the entry into force of this Act, measures may be taken to implement the law.

ARTICLE 43

Transitional provision

The request referred to in Article 16 may be issued before the law enters into force.

At the request of the tax administration, the municipality is obliged to provide free of charge, free of charge, to the tax office of the tax office in whose territory the municipality is located. By 31 August 1992 at the latest, the information on the basis of the repentance of the toll charged in 1992 must be handed over to the tax office.

THEY 50/92 , VaVM 28/92