Law of the RSFSR No. 1738 - 1 of 1991 "On land charges".

This Law establishes that the utilisation of land is charged. Land charges consist of : land tax, ground-rent and normative land price. Landowners and land tenants, except for lease-holders, are charged with annual land tax. The plots of land given in lease are charged with ground-rent. Normative land price is fixed for the purpose of purchase and redemption of the plots of land in cases envisaged by the Land Code and for the purpose of obtaining land based credit. The document consists of VII Section that contain 25 Articles, and comprehends 2 Annexes. Section I lays down the general provisions. Section II determines the modalities of charging agricultural land. Section III establishes the modalities of charging non-agricultural land. Section IV regards preferential terms for collecting land charges. Section V determines the modalities of fixing and collecting land charges. Section VI concerns the use of land charges' entries. Section VII deals with the normative land price.