Law No. X-233 on immovable property tax.
Country
Type of law
Legislation
Date of original text
Date of latest amendment
Abstract
This Law establishes the modalities of application of immovable property tax. Objects of taxation for natural and legal persons shall be immovable property located on the national territory except for subsidiary small-holding, agricultural constructions, educational entities, fishing and engineering constructions (if they are not used for economic activity). Taxation period shall be one calendar year. Tax tariff shall be from 0.3 to 1 percent of tax value of immovable property.
Attached files
Web site
Entry into force notes
This Law enters into force on 1 January 2006.
Repealed
No
Source language
English
Legislation Amendment
No
Original title
ЗАКОН ЛИТОВСКОЙ РЕСПУБЛИКИ от 7 июня 2005 г. № Х-233 Вильнюс О НАЛОГЕ НА НЕДВИЖИМОЕ ИМУЩЕСТВО (С изменениями и дополнениями, внесенными Законом от 30 марта 2006 г. № X-532, Законом от 25 мая 2006 г. № X-618, Законом от 24 октября 2006 г. № X-878; Законом от 3 апреля 2008 г. № X-1479).