Expired-the Federal law dated 29.11.2004 N 141-FZ z and c o n RUSSIAN FEDERATION on amendments and additions to articles 6, 8 and 12 of the Act of the RSFSR "on payment for land" the Supreme Council of the Russian Federation p o e t s n e l I e t: amend articles 6, 8 and 12 of the Act of the RSFSR "on payment for land" (records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR 1991, N 44 art. 1424) the following changes and additions: article 1. Present the first part of article 6 of the Act in the following wording: "tax on land plots within the boundaries of the rural municipalities or Horticultures, provided by citizens for conducting individual and collective gardening, horticulture and livestock, a personal part-time farm, as well as legal persons for other purposes and country-building cooperatives located in rural areas, is installed with the entire area at the rate of one penny per square metre".
Article 2. Present the first part of article 8 of the Act in the following wording: "tax for urban land shall be calculated in accordance with the approved by the Supreme Soviet of the RSFSR average rates on economic regions of the RUSSIAN SFSR, urban categories in accordance with their status, level of socio-cultural potential, historical and recreational values of the territory according to the annex 2 (with the exception of agricultural land use and personal household plot and housing, houses and garden plots , individual garages).
Present part of the fifth article 8 to read as follows: "tax for land occupied housing (public, social, cooperative, individual), as well as land under fruit sections, individual garages within the boundaries of the city, the village features shall be calculated at the rate of three per cent of the tax rates set in cities and urban-type".
Supplement article 8 of the said Act, parts of the sixth and seventh in the following wording: "tax on part of the area of country houses and individual garages located in cities and towns, workers over established norms of their disqualification within the dual norm of $15 will be charged per cent, and more than double the norm-for full land tax rates set for urban land."
"Tax for land for agricultural use, a personal part-time farm, gardening associations within the city, the village features is established at a rate of one penny per square metre".
Article 3. Paragraph 4 of article 12 as follows: "4) cultural institutions, art and cinema, education, health, sports centers, financed from the State budget or by funds (excluding resorts), government bodies for the conservation of nature and monuments of history and culture, as well as religious associations on the ground which are used by religious buildings, protected by the State as monuments of history, culture and architecture."
The President of the Russian Federation, b. Yeltsin Moscow, House of Soviets of Russia February 14, 1992 N 2353-I