This Act provides for land tax. Land tax is a tax based on the taxable value of land. The taxable value of land is determined and the procedure for contestation thereof is established pursuant to the Land Valuation Act. The Tax and Customs Board shall calculate land tax based on the underlying data submitted by a local authority through the land tax information system. The land tax on land not registered in the land cadastre shall be calculated on the basis of the taxable value of land not designated for a specific purpose. Land tax is imposed on all land, except specified in this Act, and is paid by the owner of land or, in the case specified in this Act, by the user of land.
Эстония · 1993-05-06