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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LAW No. 69 of 13 October 1993 on the establishment of State-run land use for purposes other than agriculture or forestry published in PARLIAMENT ISSUING the OFFICIAL GAZETTE NR. 250 of 21 October 1993, the Romanian Parliament adopts this law.

Article 1 for the use of more efficient areas of land State ownership and for removal of waste or its degradation, the annual fee shall be established, in accordance with the annex to this law.

Article 2 the fee referred to in article 1. 1 is due to the autonomous administrations, companies, and by other legal entities for State-owned land in the administration or the use thereof and which are used for purposes other than for agriculture or forestry.

Article 3 Constitute contraventions of the provisions of the present law the following acts, if, according to the criminal law, are not considered offences: a) the failure of the Declaration within and under the conditions laid down in the annex to this law;

b) a refusal to make available to the inspection authorities documents relating to the calculation and paying tax;

c) the drawing up of erroneous documents with respect to the surface of the ground, leading to diminishing tax legally owed.

Offences; ) and (c)) shall be imposed with a fine from 50,000 to 100,000 lei lei, and irregularity; (b)), with fine from 30,000 to 50,000 lei.

Article 4 In so far as this law provides otherwise, no offences under article 4. 3 apply the provisions of law No. 32/68 on the establishment and sanctioning of offences, with the exception of art. 25 and 26.

Article 5 the Ministry of finance will elaborate instructions for the application of this law.

Article 6 provisions of this law shall apply to the publication of it in the Official Gazette.
Pour charges at local, municipal and communal budgets.

Article 7 entry into force of the present law shall repeal the Government decision nr. 251/1991 establishing a fee for the use of land for purposes other than for vegetable production, agricultural or forestry, as well as any other provisions to the contrary.
This law was adopted by the Senate at its meeting on 30 September 1993 in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. EUGEN SENATE PRESIDENT THOMAS this law was adopted by the Chamber of deputies at its meeting on 4 October 1993, with due regard for the provisions of article 7. 74 para. (2) of the Constitution of Romania.
p. GILBERT CHAMBER of DEPUTIES PRESIDENT R annex 1 fees for using state-owned land for purposes other than agriculture or forestry i. Fee is due for the State-owned land, used by the autonomous administrations, companies, and by other legal entities for purposes other than for agriculture or forestry.
The annual fee is established in lei per square meter of land, differentiated by type of locality and within localities, areas, as follows: a. for urban areas-euro/sqm area within the village of Category I II III IV to 120.00 90.00 40.00 50.00 25.00 20.00 15.00 70.00 B C D 15.00-45.00 30.00 20.00-30.00-Framing urban localities in the above categories shall be made according to the degree of economic and social development as follows: 1. the Bucharest falls into the first category of localities;
2. County residence municipalities, as well as the city of Hunedoara fall into the category of localities;
3. other urban localities belong to category III or IV. Their classification in category III or IV of the localities to make the county councils and the Council of the agricultural sector of Ilfov.
Classification of land areas within the urban localities is made by the local councils of municipalities and towns, depending on the position of land towards the center of the settlements of the area concerned (residential or industrial area), proximity or remoteness towards ways of communication, as well as according to other elements that ensure a higher fee for the use of land located in the central residential areas of settlements.
Local councils will be carried out in localities category classification III or IV and land areas within the settlements, within 90 days from the date of the present law.
As economic and social development of communities, the county councils and the Council of Ilfov agricultural sector will review the classification of localities in categories III and IV, for the purposes of their classification in a higher category.
Passage of category IV to category III is the competence of the county councils and the Council of the agricultural sector of Ilfov.
Changing the classification of land areas within the settlements shall be made by the local councils of municipalities and cities.
The amendments referred to in the two preceding paragraphs may be made annually, until august 1, with effect from 1 January of the following year.
Changing the classification of localities from category III or IV to category II shall be approved by decision of the Government.
Where a rural commune, passing in the category of urban tax corresponding to the new markers shall apply with effect from 1 January of the year following that in which this change occurred.
B. For rural areas-law/SM-Specification Area fertility I II III IV V 70.00 50.00 60.00 Fee 20.00 30.00 Framing villages in areas of fertility is that laid down in the legal norms regarding the taxation of income from agricultural activities.
II. Tax for the land occupied by the railways and roads is the annual lei/km by road and rail, differentiated as follows:-for normal railways 8,300 lei/km-for narrow railways 4,200 lei/km-road to 4,200 lei/km.

Rail transport units due to only charge depending on the length of the railway. When the levies is the total length of railways, including the length of the network deployed railways passing tracks, railway stations, ramps, marshalling yards, and other targets of railway operation.
Other businesses due to this tax only for the rail lines and roads until the access inside the unit.
III. The annual fee for the use of State-owned land is not due to:-the management of land-use or public institutions established according to law No. 10/1991 on public finances;
-land which by their nature and not through the destination date are unsuitable for agriculture or silviculture, including those occupied by ponds, ponds or lakes, and land used for farms from the basement, insofar as it does not affect the use of the soil surface. Classification of land into such categories shall be made by the competent organs specialized;
-land are running new investment objectives;
-land in the situations provided for in art. 71 para. 4 of the law of the Land Fund No. 18/1991.
IV. Tax for the use of State land ownership is due according to the land situation existed on 1 January of each year, on the basis of the statement submitted by the payer.
The level of tax and penalties established by this law, it will be indexed annually by Decree of the Cabinet of Ministers, depending on the evolution of prices and the inflation rate.
Payment shall be made in four equal quarterly installments, up to 15 (inclusive) of the last month of each quarter.
The obligation and liability for payment calculation in term of incumbent levy payers.
For non-payment of the fee is due to the increase of 0.3% for each day of delay in payment.
Nestabilita fee on time is due for a period of 2 years following the year in which the discovery takes place.
V. Complaints relating to the establishment and collection of the tax, as well as the related increases in delay, shall be submitted within 30 days of the notification of the establishment and resolves general directions of public finance and financial control of the County and State of Bucharest, where appropriate, not later than 30 days after registration.
Against the decision of the opposition may make data within 30 days to the Ministry of finance, that not later than 40 days after the registration is obliged to settle.
The filing of the appeal does not relieve the person from the obligation to withhold the amount budgeted.