Home / Dz.U. 1923 nr 65 poz. 505
Law of June 15, 1923, concerning the equalization of land taxes and certain building taxes.
Ustawa z dnia 15 czerwca 1923 r. w przedmiocie wyrównania podatków gruntowych tudzież niektórych podatków budynkowych.
Type
Law (Ustawa)
Status
without status (bez statusu)
Announced
1923-06-15
Entry into force
1923-07-02
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
taxes
Related acts
Implementing Regulations (9)
- Regulation of the Council of Ministers of March 30, 1931, concerning the amount and collection of the state land tax from usable land and forests located in the Mołodeczno powiat in the Wilno Voivodeship.
- Regulation of the Council of Ministers of March 11, 1926, concerning the amount and collection of the state land tax from arable land and forests located in the Kostopol district of the Volhynian voivodeship.
- Regulation of the Minister of Internal Affairs of December 16, 1925, issued in agreement with the Minister of Treasury, concerning the transfer to voivodes (and the Government delegate in Vilnius) and directors of tax chambers of the powers of the Minister of Internal Affairs and the Minister of Treasury, resulting from the law of August 11, 1923, on the temporary regulation of communal finances.
- Regulation of the Council of Ministers of January 14, 1924, concerning the assessment and collection of state land tax from arable land and forests located in the area of the Vilnius Land and the voivodeships of Nowogródek, Polesie, and Volhynia, as well as the districts of Białystok, Bielsk, Sokółka, Wołkowysk, and Grodno of the Białystok Voivodeship.
- Regulation of the Minister of Finance of May 31, 1924, supplementing the Regulation of the Minister of Finance of September 29, 1923, concerning the implementation of the Law of June 15, 1923, on the equalization of land taxes, and the application of reliefs in these taxes due to damages suffered as a result of hostilities and natural disasters.
- Regulation of the Minister of the Treasury of September 29, 1923, on tax reliefs for land and building taxes due to damages incurred as a result of hostilities and natural disasters.
- Regulation of the Minister of Finance of July 18, 1923, concerning the determination of the index of increase for land and building tax installments due for the second half of 1923.
- Regulation of the Minister of Finance, issued in agreement with the Minister of the Interior, of July 7, 1923, for the implementation of the Law of June 15, 1923, concerning the equalization of land taxes and certain building taxes.
- Regulation of the Council of Ministers of July 12, 1923, concerning the assessment and collection of the state land tax for the year 1923 from arable land and forests located in the voivodeships of Vilnius, Nowogródek, Polesie, Volhynia, and the districts of Białystok, Bielsk, Sokółka, Wołkowysk, and Grodno of the Białystok Voivodeship.
Amending Acts (4)
- Regulation of the President of the Republic of January 24, 1927, on changing the payment deadline for the first semi-annual installment of land tax. · 1927-01-31
- Law of February 12, 1930, on the standardization of payment deadlines for state land tax and contributions for compulsory fire insurance of buildings in the General Mutual Insurance Company. · 1930-03-01
- Decree of the President of the Republic of November 4, 1936, on amending the provisions on the state land tax. · 1937-01-01
- Regulation of the Minister of Finance of December 17, 1936, issued in agreement with the Minister of Internal Affairs, on amending the division of communal surcharges to land tax among individual types of self-governing unions. · 1937-01-01
Amended Acts (3)
- Law of June 17, 1921, on the collection for the State Treasury of an additional charge to the land tax, hearth tax, house-class tax, and building tax, and on the regulation of the collection of land tax in the voivodeships of Nowogródek, Polesie, and Volhynia, as well as in the districts of Białystok, Bielsk, Sokółka, Wołkowysk, Białowieża, and Grodno of the Białystok Voivodeship. · 1923-01-01
- Law of 14 July 1920 on the unification and increase of land and hearth taxes in the territory of the former Congress Kingdom. · 1923-01-01
- Law of 16 July 1920 on the increase of the house-class tax in the territories of the former Austro-Hungarian partition. · 1923-01-01
Acts referring to this act
- Amending Acts: Law of June 17, 1921, on the collection for the State Treasury of an additional charge to the land tax, hearth tax, house-class tax, and building tax, and on the regulation of the collection of land tax in the voivodeships of Nowogródek, Polesie, and Volhynia, as well as in the districts of Białystok, Bielsk, Sokółka, Wołkowysk, Białowieża, and Grodno of the Białystok Voivodeship.
- Amending Acts: Law of 14 July 1920 on the unification and increase of land and hearth taxes in the territory of the former Congress Kingdom.
- Amending Acts: Law of 16 July 1920 on the increase of the house-class tax in the territories of the former Austro-Hungarian partition.
- Amended Acts: Regulation of the Minister of Finance of December 17, 1936, issued in agreement with the Minister of Internal Affairs, on amending the division of communal surcharges to land tax among individual types of self-governing unions.
- Amended Acts: Decree of the President of the Republic of November 4, 1936, on amending the provisions on the state land tax.
- Amended Acts: Law of February 12, 1930, on the standardization of payment deadlines for state land tax and contributions for compulsory fire insurance of buildings in the General Mutual Insurance Company.
- Amended Acts: Regulation of the President of the Republic of January 24, 1927, on changing the payment deadline for the first semi-annual installment of land tax.
- References: Decree of the President of the Republic of December 3, 1935, on the reduction of communal burdens and other changes in communal finances.
- Legal Basis: Regulation of the Minister of Finance of July 18, 1923, concerning the determination of the index of increase for land and building tax installments due for the second half of 1923.
- Legal Basis: Regulation of the Minister of Finance of May 31, 1924, supplementing the Regulation of the Minister of Finance of September 29, 1923, concerning the implementation of the Law of June 15, 1923, on the equalization of land taxes, and the application of reliefs in these taxes due to damages suffered as a result of hostilities and natural disasters.
- Legal Basis: Regulation of the Minister of Internal Affairs of December 16, 1925, issued in agreement with the Minister of Treasury, concerning the transfer to voivodes (and the Government delegate in Vilnius) and directors of tax chambers of the powers of the Minister of Internal Affairs and the Minister of Treasury, resulting from the law of August 11, 1923, on the temporary regulation of communal finances.
- Legal Basis: Regulation of the Council of Ministers of January 14, 1924, concerning the assessment and collection of state land tax from arable land and forests located in the area of the Vilnius Land and the voivodeships of Nowogródek, Polesie, and Volhynia, as well as the districts of Białystok, Bielsk, Sokółka, Wołkowysk, and Grodno of the Białystok Voivodeship.
- Legal Basis: Regulation of the Minister of the Treasury of September 29, 1923, on tax reliefs for land and building taxes due to damages incurred as a result of hostilities and natural disasters.
- Legal Basis: Regulation of the Council of Ministers of March 11, 1926, concerning the amount and collection of the state land tax from arable land and forests located in the Kostopol district of the Volhynian voivodeship.
- Legal Basis: Regulation of the Minister of Finance, issued in agreement with the Minister of the Interior, of July 7, 1923, for the implementation of the Law of June 15, 1923, concerning the equalization of land taxes and certain building taxes.
- Legal Basis: Regulation of the Council of Ministers of July 12, 1923, concerning the assessment and collection of the state land tax for the year 1923 from arable land and forests located in the voivodeships of Vilnius, Nowogródek, Polesie, Volhynia, and the districts of Białystok, Bielsk, Sokółka, Wołkowysk, and Grodno of the Białystok Voivodeship.
- Legal Basis: Regulation of the Council of Ministers of March 30, 1931, concerning the amount and collection of the state land tax from usable land and forests located in the Mołodeczno powiat in the Wilno Voivodeship.
- Legal Basis from Art.: Regulation of the Council of Ministers of March 30, 1931, concerning the amount and collection of the state land tax from usable land and forests located in the Mołodeczno powiat in the Wilno Voivodeship.