TAX ON THE USE PF PUBLIC LAND


TAXPAYER

Legal and natural persons using public land.


TAX BASE / SUBJECT OF TAXATION

Used public land. Representative body of a regional self-government unit, by virtue of own decision, proscribes what is deemed as public land.


RATE / AMOUNT

Representative body of a regional self-government proscribes the amount, manner and conditions.


​ REGULATIONS

Local Taxes Act, Official Gazette 115/16, 101/17 ​​