Land Tax shall be paid by the owner of the land or, if any, by the holder of the right of usufruct, or, where neither exists, by those who dispose of the land as if they were its owner.
Those who own land in shared ownership shall be taxpayers in proportion to their shares. In joint ownership, the owners shall be jointly and severally liable for the tax.
Land Taxes paid, in respect of land whose ownership is disputed, by persons who are not in possession of it shall be refunded to them where the dispute is concluded against the payer, provided that those concerned by the dispute apply within one year from the date of the decision.
CHAPTER TWO
Exemptions and Exceptions
Permanent exemptions:
Original Turkish text
MADDE 13
Arazi Vergisini, arazinin maliki, varsa intifa hakkı sahibi, her ikisi de yoksa araziye malik gibi tasarruf edenler öder.
Bir araziye paylı mülkiyet halinde malik olanlar, hisseleri oranında mükelleftirler. Elbirliği mülkiyette malikler vergiden müteselsilen sorumlu olurlar.
Mülkiyeti ihtilaflı bulunan arazi için mutasarrıfı bulunmıyan kişiler tarafından ödenen Arazi Vergileri ihtilafın ödeme yapan aleyhine sonuçlanması halinde ihtilafla ilgili bulunanların karar tarihinden itibaren bir yıl içerisinde başvurmaları şartiyle kendilerine ret ve iade olunur.
İKİNCİ BÖLÜM
Muaflık ve İstisnalar
Daimi muaflıklar: