CHAPTER ONE: Tax Liability
The tax base of the Land Tax is the tax value of the land determined in accordance with the provisions of this Law.
Second and third paragraphs repealed: 17/7/1972, Law No. 1610, Art. 10
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Original Turkish text
MADDE 17
Arazi Vergisinin matrahı arazinin bu kanun hükümlerine göre tespit olunan vergi değeridir.
(İkinci ve üçüncü fıkralar Mülga: 17/7/1972 - 1610/10 md.)
Nispet: