Law on the Payment for Land.

This Law makes provision for the payment of the use of land in the form of land tax and lease fees. The rates of land tax are established in article 2. Land tax shall be established on cadastrial documentation and be imposed on land users who are manufacturing agricultural products. Payment shall also be made for land not used for agriculture. Categories of users specified in article 9 are exempted fromthe payment of land tax. They include dehkan , private farms during three years or one year depending upon the type of land. Lease fees are determined by agreement between primary land users and leaseholders.