Until a new assessment survey is carried out, in calculating Title Deed and Cadastre fees:
1. For land:
a) (10) times the tax values of land and plots that were assessed or reassessed before 1 June 1942,
b) (10) times the tax values, as at that date, of land and plots that were reassessed after 1 June 1942,
2. For buildings:
a) (6) times the tax values, to be found in accordance with the Tax Procedure Law, of buildings whose gross revenues were assessed by assessment or reassessment before 1 June 1942,
b) (4) times the tax values, to be found in accordance with the Tax Procedure Law, of buildings whose gross revenues were assessed by assessment or reassessment between 1 June 1942 (inclusive) and 28 February 1947 (inclusive),
c) (2) times the tax values, to be found in accordance with the Tax Procedure Law, of buildings whose gross revenues were assessed by assessment or reassessment between 1 March 1947 (inclusive) and 11 May 1953 (inclusive),
d) the tax value as such, to be found in accordance with the Tax Procedure Law, of buildings whose gross revenues were assessed by assessment or reassessment after 12 May 1953 (inclusive),
shall be accepted as the tax value.
Original Turkish text
GEÇİCİ MADDE 1
Yeniden bir tahrir yapılıncaya kadar Tapu ve Kadastro harçlarının hesabında:
1. Arazide:
a) 1 Haziran 1942 tarihinden evvel tahrir veya tadil görmüş olan arazi ve arsaların vergi değerlerinin (10) misli,
b) 1 Haziran 1942 tarihinden sonra tadil görmüş olan arazi ve arsaların mezkür tarihteki vergi değerlerinin (10) misli,
2. Binalarda:
a) 1 Haziran 1942 tarihinden evvel tahrir veya tadil suretiyle gayrisafi iratları takdir edilmiş olan binaların V.U.K. na göre bulunacak vergi değerlerinin (6) misli,
b) 1 Haziran 1942 (Dahil) tarihi ile 28 Şubat 1947 (Dahil) tarihleri arasında tahrir veya tadil suretiyle gayrisafi iratları takdir edilmiş olan binaların V.U.K. na göre bulunacak vergi değerlerinin (4) misli,
c) 1 Mart 1947 (Dahil) tarihi ile 11 Mayıs 1953 (Dahil) tarihleri arasında tahrir veya tadil suretiyle gayrisafi iratları takdir edilmiş olan binaların V.U.K. na göre bulunacak vergi değerlerinin (2) misli,
d) 12 Mayıs 1953 (Dahil) tarihinden sonra tahrir veya tadil suretiyle gayrisafi iratları takdir edilmiş olan binaların V.U.K. na göre bulunacak vergi değeri aynen,
Vergi değeri olarak kabul olunur.