Building Tax shall be paid by the owner of the building or, if any, by the holder of the right of usufruct, or, where neither exists, by those who dispose of the building as if they were its owner.
Those who own a building 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.
CHAPTER TWO
Exemptions and Exceptions
Permanent exemptions:
Original Turkish text
MADDE 3
Bina Vergisini, binanın maliki, varsa intifa hakkı sahibi, her ikisi de yoksa binaya malik gibi tasarruf edenler öder.
Bir binaya paylı mülkiyet halinde malik olanlar, hisseleri oranında mükelleftirler. Elbirliği mülkiyette malikler vergiden müteselsilen sorumlu olurlar.
İKİNCİ BÖLÜM
Muaflık ve İstisnalar
Daimi muaflıklar: