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Law No. 69 Of 13 October 1993 On The Establishment Of State-Run Land Use For Purposes Other Than Agriculture Or Forestry

Original Language Title:  LEGE nr. 69 din 13 octombrie 1993 privind instituirea taxei pentru folosirea terenurilor proprietate de stat în alte scopuri decât pentru agricultură sau silvicultură

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LEGE No. 69 of 13 October 1993 on the establishment of the duty for the use of state land for purposes other than for agriculture or forestry
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR NO. 250 of 21 October 1993



The Romanian Parliament adopts this law + Article 1 For the most efficient use of land areas of state property and for the removal of waste or its degradation, an annual fee is established, according to the annex to this law. + Article 2 The fee provided in art. 1 is due by the autonomous regions, the companies, as well as by the other legal entities for the land owned by the state under their administration or in use and which are used for purposes other than for agriculture or forestry. + Article 3 It constitutes contraventions to the provisions of this law the following facts, if, according to the criminal law, are not considered a) failure to submit the declaration within and under the conditions set out in the Annex to this Law b) refusal to provide the control bodies with the documents on the calculation and payment of the tax; c) the preparation of erroneous documents on the land area, which lead to the reduction of the legal fee due. The contraventions of lit. a) and c) are sanctioned with a fine from 50,000 lei to 100,000 lei, and the contravention from lit. b), with a fine of 30,000 to 50,000 lei. + Article 4 In so far as this law does not have otherwise, the contraventions provided in art. 3 the provisions of Law no. 32/1968 on the establishment and sanctioning of contraventions, except art. 25 25 and 26. + Article 5 The Ministry of Finance will develop instructions to apply this law. + Article 6 The provisions of this law apply from the date of its publication in the Official Gazette of Romania. The taxes are flowing to the local communal and town budgets. + Article 7 On the date of entry into force of this Law, the Government Decision no. 251/1991 on the establishment of the levy for the use of land for purposes other than plant, agricultural or forestry production, and any other provisions to the contrary. This law was adopted by the Senate at the meeting of September 30, 1993, in compliance with the provisions of art 74 74 para. (2) of the Romanian Constitution. p. SENATE PRESIDENT EUGEN DIJMARESCU This law was adopted by the Chamber of Deputies at the meeting of October 4, 1993, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. p. CHAMBER OF DEPUTIES PRESIDENT RADU BERCEANU + Annex 1 TAX for the use of land owned by the State for purposes other than for agriculture or forestry I. The fee is due for the land owned by the state, used by the autonomous regions, the companies, as well as by the other legal entities for purposes other than for agriculture or forestry. The tax is annual, set in lei per square meter of land, differentiated by categories of localities, and within the localities, by area, as follows: A. For urban localities -lei/sqm-Area within the localityCategory of IIIIIIIV A120,0090,0040,0020,00 B70,0050,0025,0015,00 C45,0030,0015,00-D30,0020,00 -- The classification of urban localities in the above categories is based on the degree of economic and social development, as follows: 1. Bucharest municipality falls under category I of localities; 2. the county seat municipalities, as well as the municipality of Hunedoara fall into the second category of localities; 3. the other urban localities belong to the third or 4th category. Their classification in the third or fourth category of localities is made by the county councils and the Ilfov Agricultural Sector Council, respectively, as the case may be. The classification of land by area within urban localities is made by the local councils of municipalities and towns, depending on the position of the land towards the center of the localities, the character of the respective area (living area or industrial), the proximity or remoteness from the communication routes, as well as according to other elements to ensure the application of a higher tax for the use of land located in the central living areas of the localities. Local councils will carry out the classification of localities in category III or IV and, respectively, land on areas within localities, within 90 days from the date of this law. As the economic and social development of the localities, the county councils and the Ilfov Agricultural Sector Council will review the classification of localities in the third and 4th categories, in order to frame them in a higher category. The passage of the localities in category IV in category III is the competence of the county councils and the Council of the Agricultural District Ilfov. The change of land framing by areas within the localities is done by the local councils of municipalities and cities. The amendments provided for in the two preceding paragraphs may be made annually, until 1 August, with effect from 1 January of the following year. The change in the classification of localities from category III or IV to category II is approved by Government decision. If a rural locality passes in the urban category, the tax corresponding to the new classification shall apply from 1 January of the year following that in which this amendment occurred. B. For rural areas -lei/sqm-Specification Area of fertility IIIIIIIVV Taxa70,0060,0050,0030,0020,00 The framing of rural localities in fertility areas is the one provided by the legal norms on the imposition of income made from agricultural activities. II. The fee for land occupied by railway lines and roads is annual, in lei/km of road and railway, differentiated as follows: -for normal railway lines 8.300 lei/km-for railway lines narrow 4.200 lei/km-for roads 4.200 lei/km. The rail transport units only owe the fee according to the length of the railway. The total length of the railway, including the length of the railway line in the depots, railway stations, ramps, triages and other rail operating targets, is envisaged when setting the duty. The other economic agents owe this tax only for the railways and roads to the access to the premises of the unit. III. The annual fee for the use of state-owned land is not due to: -land under the administration or use of public institutions established according to Law no. 10/1991 on public finances; -land which by their nature and not by the given destination is unsuitable for agriculture or forestry, including those occupied by ponds, puddles or reservoirs, and the land used for the holding in the basement, to the extent that which does not affect the use of soil The classification of land in these categories is made by the competent specialized bodies; -the land on which new investment objectives are being executed; -the lands in the situations provided by art. 71 71 para. 4 of the Land Fund Law no. 18/1991 18/1991. IV. The fee for the use of state property land is due according to the situation of the existing land on January 1 of each year, based on the declaration submitted by the payer. The level of tax and fines, established by this law, will be indexed annually by Government decision, depending on the evolution of prices and the inflation rate. The fee payment is made in four equal quarterly installments, up to 15 (inclusive) of the last month of each quarter. The obligation of calculation and liability for the payment in the term of the tax shall be paid For non-payment in the term of the tax it is due to increases of 0.3% for each day of late payment. The non-established fee on time is due for a period of 2 years following the one in which the finding takes place. V. The appeals regarding the establishment and collection of the tax, as well as the related delay increases, shall be submitted within 30 days from the date of notification of the paying unit and shall be resolved by the general directions of public finances and control county financial state and the city of Bucharest, as the case may be, no later than 30 days after registration. Against the decision given can be appealed within 30 days to the Ministry of Finance, which in no more than 40 days after registration is obliged to solve it. The filing of the appeal does not absolve the payer from the obligation to pay the amount ---------