CHAPTER ONE: Tax Liability
This Law shall enter into force on 1/3/1971.
Original Turkish text
MADDE 50
Bu Kanun 1/3/1971 tarihinde yürürlüğe girer.
Real Estate Tax Law (Law No. 1319)
Article 50
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.