The present Act lays down provisions relating to the determination, levying and payment of property tax. The text consists of 46 articles divided into 6 Parts as follows: Tax liability (I); Calculation of land lax (II); Determination and payment of land tax (III); Remission of land tax (IV); Transitional and final provisions (V); Land tax under article 3 of the German Unification Treaty (VI).
Germany · 1973-08-07