Act relative to municipal immovable property tax.
Country
Type of law
Legislation
Date of original text
Date of latest amendment
Abstract
This Act concerns annual taxation of dwellings and small agricultural units as defined in section 1. The tax shall be paid by owners of immovable property as defined in section 5 of Chapter 1 of the Immovable Property Tax Act (1979:1152). The Act sets out rules relative calculation and procedures for the payment of tax.
Attached files
Web site
Notes
Consolidated version of SFS 2007:1398 as amended last by SFS 2009:108.
Repealed
No
Source language
English
Legislation Amendment
No
Original title
Lag (2007:1398) om kommunal fastighetsavgift.