Added: 4/12/1985, Law No. 3239, Art. 116
The assessment, accrual and collection procedures for the Property Tax on buildings and land declared up to 1/1/1986 by reason of taxable events occurring in periods before that date shall continue to be carried out by the tax offices attached to the Ministry of Finance and Customs. Assessment, accrual and collection procedures for buildings and land for which no tax return had been submitted by 1/1/1986 shall be carried out by the relevant municipalities.
Original Turkish text
GEÇİCİ MADDE 15
(Ek: 4/12/1985-3239/116 md.)
1/1/1986 tarihinden önceki dönemlerde meydana gelen vergiyi doğuran olaylar sebebiyle bu tarihe kadar beyan edilmiş bina ve araziye ait Emlak Vergisinin tarh, tahakkuk ve tahsil işlemlerine Maliye ve Gümrük Bakanlığına bağlı vergi dairelerince devam olunur. 1/1/1986 tarihine kadar beyannamesi verilmemiş bina ve araziye ait tarh, tahakkuk ve tahsil işlemleri ilgili belediyeler tarafından yapılır.