CHAPTER ONE: Tax Liability
Repealed: 3/4/2002, Law No. 4751, Art. 7
Assessment and accrual of the tax:
Original Turkish text
MADDE 10
(Mülga: 3/4/2002-4751/7 md.)
Verginin tarh ve tahakkuku:
Real Estate Tax Law (Law No. 1319)
Article 10
Text as of 1 October 2026 · Official source (Turkish): mevzuat.gov.tr ↗
Unofficial translation for information only. The Turkish text published in the Official Gazette is the only authoritative version. This page is not legal advice.