Home / Dz.U. 1971 nr 27 poz. 254
Law of October 26, 1971, on land tax.
Ustawa z dnia 26 października 1971 r. o podatku gruntowym.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1971-10-26
Entry into force
1971-11-04
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
land taxtaxes
Related acts
Repealing Acts (1)
- Law of November 15, 1984, on agricultural tax. · 1985-01-01
Repealed Acts (2)
Acts Declared Repealed (19)
- Regulation of the Minister of Finance of 23 April 1956 on the principles of land tax taxation for certain groups of taxpayers. · 1971-11-04
- Regulation of the Minister of Finance of August 1, 1952, concerning the reduction of land tax for sheep grazing groups. · 1971-11-04
- Regulation of the Minister of Finance of June 15, 1953, amending the regulation of June 30, 1951, on the scope and procedure of citizen tax committees for land tax purposes and the method of remuneration for members of these committees. · 1971-11-04
- Regulation of the Council of Ministers of October 15, 1959, concerning land tax rates on income from fox and mink farming. · 1971-11-04
- Regulation of the Minister of Finance of July 14, 1952, concerning the reduction of land tax for members of land cultivation associations. · 1971-11-04
- Regulation of the Minister of Finance of July 26, 1954, on the total or partial exemption from land tax for certain farms and certain groups of taxpayers. · 1971-11-04
- Regulation of the Minister of Finance of 30 June 1951 on the scope and procedure of activity of civic tax committees for land tax purposes and the method of remuneration of members of these committees. · 1971-11-04
- Order of the Minister of Finance of May 14, 1957, on partial exemption from land tax for certain groups of taxpayers. · 1971-11-04
- Regulation of the Council of Ministers of May 28, 1957, on the classification of individual districts into economic districts, the determination of average estimated income norms per hectare of land, and land tax rates for land tax assessment purposes. · 1972-01-01
- Regulation of the Council of Ministers of 14 May 1956 on the classification of individual districts into economic districts, the determination of average estimated income per hectare of land, and land tax rates for the purpose of assessing land tax for the year 1956. · 1972-01-01
- Decree of February 18, 1955, on amending the decree on land tax. · 1972-01-01
- Regulation of the Council of Ministers of June 8, 1955, on the classification of individual districts into economic regions, the determination of average estimated income norms per hectare of land, and land tax rates for the purposes of land tax assessment for the year 1955. · 1972-01-01
- Announcement of the Minister of Finance of June 8, 1955, on the promulgation of the consolidated text of the decree of June 30, 1951, on land tax. · 1972-01-01
- Decree of June 8, 1955, on the amendment of the decree on land tax. · 1972-01-01
- Decree of July 13, 1954, on amending the decree on land tax. · 1972-01-01
- Law of July 10, 1952, amending the decree on land tax. · 1972-01-01
- Regulation of the Council of Ministers of April 7, 1960, on the determination of average estimated income per hectare of land for the purpose of assessing land tax. · 1972-01-01
- Regulation of the Council of Ministers of February 26, 1959, concerning land tax rates for the purposes of land tax assessment. · 1972-01-01
- Law of May 28, 1957, amending the decree on land tax. · 1972-01-01
Implementing Regulations (31)
- Regulation of the Council of Ministers of December 30, 1975 amending the regulation on the taxation of special plots with land tax.
- Regulation of the Minister of Finance of June 4, 1975, on tax reliefs for farmers and certain teams engaged in the production of building materials from local raw materials.
- Regulation of the Council of Ministers of December 27, 1974 amending the regulation on land tax on special plots.
- Regulation of the Minister of Finance of November 25, 1974 on the transfer to agricultural circles and agricultural circle cooperatives of the tax obligation for land tax on certain lands.
- Regulation of the Council of Ministers of November 8, 1974 amending the regulation on land tax.
- Regulation of the Council of Ministers of August 17, 1973, amending the regulation on land tax on special divisions.
- Regulation of the Council of Ministers of August 17, 1973, amending the regulation on land tax.
- Regulation of the Council of Ministers of December 8, 1971, on the taxation of special plots with land tax.
- Regulation of the Council of Ministers of November 22, 1971, on land tax.
- Regulation of the Council of Ministers of September 30, 1976, amending the regulation on the taxation of special land plots.
- Order of the Minister of Finance of December 15, 1982, on the discontinuation of determining certain monetary obligations from agricultural farms located in foothill and mountain areas.
- Order of the Minister of Finance of March 17, 1981 on the discontinuation of determining certain monetary obligations from agricultural holdings located in foothill and mountain areas.
- Order of the Minister of Finance of December 10, 1981, on exemptions and reliefs from land tax.
- Resolution No. 202 of the Council of Ministers of September 14, 1981, on the Agricultural Development Fund.
- Order of the Minister of Finance of May 19, 1981, amending the order on waiving the determination of certain monetary liabilities from agricultural holdings located in foothill and mountain areas.
- Resolution No. 145 of the Council of Ministers of December 18, 1980, on the Agricultural Development Fund.
- Regulation of the Minister of Finance of 19 January 1979 amending the regulation on exemptions and reliefs in land tax.
- Regulation of the Minister of Finance of December 31, 1975 amending the regulation on exemptions and reliefs in land tax.
- Resolution No. 7 of the Council of Ministers of January 16, 1976 on the Agricultural Development Fund.
- Order of the Minister of Finance of 14 January 1975 amending the order on exemptions and reliefs in land tax.
- Order of the Minister of Finance of September 20, 1973, amending the order on exemptions and reliefs in land tax.
- Resolution No. 15 of the Council of Ministers of January 14, 1972, on the Agricultural Development Fund.
- Ordinance of the Minister of Finance of November 22, 1971 on exemptions and reliefs in land tax.
- Regulation of the Council of Ministers of February 19, 1982, amending the regulation on land tax for special sectors.
- Regulation of the Council of Ministers of February 19, 1982, amending the regulation on land tax.
- Regulation of the Minister of Finance of February 4, 1982, on tax reliefs for teams engaged in the production of building materials from local raw materials.
- Regulation of the Minister of Finance of April 27, 1982 on the collection in lump-sum form of land tax from taxpayers earning income from certain special departments and from fur farming.
- Regulation of the Council of Ministers of April 28, 1981 amending the regulation on land tax.
- Regulation of the Council of Ministers of 4 March 1981 amending the regulation on land tax on special sectors.
- Regulation of the Minister of Finance of December 16, 1980 amending the regulation on tax reliefs for farmers and certain teams engaged in the production of building materials from local raw materials.
- … +1
Amending Acts (1)
- Law of October 24, 1974, Water Law. · 1975-01-01
Acts referring to this act
- Repealing Acts: Announcement of the Minister of Finance of December 14, 1965, on the promulgation of the consolidated text of the Decree of June 30, 1951, on land tax.
- Repealing Acts: Decree of 30 June 1951 on land tax.
- Repealed Acts: Law of November 15, 1984, on agricultural tax.
- Amended Acts: Law of October 24, 1974, Water Law.
- References: Regulation of the Minister of Finance of October 30, 1981, on tax reliefs for persons resigning from further work in socialized workplaces and undertaking farming.
- References: Order of the Minister of Finance of December 10, 1981, on exemptions and reliefs from land tax.
- Legal Basis: Regulation of the Council of Ministers of December 30, 1975 amending the regulation on the taxation of special plots with land tax.
- Legal Basis: Regulation of the Minister of Finance of April 27, 1982 on the collection in lump-sum form of land tax from taxpayers earning income from certain special departments and from fur farming.
- Legal Basis: Regulation of the Council of Ministers of February 19, 1982, amending the regulation on land tax for special sectors.
- Legal Basis: Regulation of the Council of Ministers of February 19, 1982, amending the regulation on land tax.
- Legal Basis: Regulation of the Minister of Finance of February 4, 1982, on tax reliefs for teams engaged in the production of building materials from local raw materials.
- Legal Basis: Regulation of the Council of Ministers of April 28, 1981 amending the regulation on land tax.
- Legal Basis: Regulation of the Council of Ministers of 4 March 1981 amending the regulation on land tax on special sectors.
- Legal Basis: Regulation of the Minister of Finance of December 16, 1980 amending the regulation on tax reliefs for farmers and certain teams engaged in the production of building materials from local raw materials.
- Legal Basis: Regulation of the Council of Ministers of September 30, 1976, amending the regulation on the taxation of special land plots.
- Legal Basis: Regulation of the Council of Ministers of December 30, 1975 amending the regulation on land tax.
- Legal Basis: Regulation of the Minister of Finance of June 4, 1975, on tax reliefs for farmers and certain teams engaged in the production of building materials from local raw materials.
- Legal Basis: Regulation of the Council of Ministers of December 27, 1974 amending the regulation on land tax on special plots.
- Legal Basis: Regulation of the Minister of Finance of November 25, 1974 on the transfer to agricultural circles and agricultural circle cooperatives of the tax obligation for land tax on certain lands.
- Legal Basis: Regulation of the Council of Ministers of November 8, 1974 amending the regulation on land tax.
- Legal Basis: Regulation of the Council of Ministers of August 17, 1973, amending the regulation on land tax on special divisions.
- Legal Basis: Regulation of the Council of Ministers of August 17, 1973, amending the regulation on land tax.
- Legal Basis: Regulation of the Council of Ministers of December 8, 1971, on the taxation of special plots with land tax.
- Legal Basis: Regulation of the Council of Ministers of November 22, 1971, on land tax.
- Legal Basis: Order of the Minister of Finance of December 15, 1982, on the discontinuation of determining certain monetary obligations from agricultural farms located in foothill and mountain areas.
- Legal Basis: Order of the Minister of Finance of December 10, 1981, on exemptions and reliefs from land tax.
- Legal Basis: Resolution No. 202 of the Council of Ministers of September 14, 1981, on the Agricultural Development Fund.
- Legal Basis: Order of the Minister of Finance of May 19, 1981, amending the order on waiving the determination of certain monetary liabilities from agricultural holdings located in foothill and mountain areas.
- Legal Basis: Order of the Minister of Finance of March 17, 1981 on the discontinuation of determining certain monetary obligations from agricultural holdings located in foothill and mountain areas.
- Legal Basis: Resolution No. 145 of the Council of Ministers of December 18, 1980, on the Agricultural Development Fund.
- Legal Basis: Regulation of the Minister of Finance of 19 January 1979 amending the regulation on exemptions and reliefs in land tax.
- Legal Basis: Regulation of the Minister of Finance of December 31, 1975 amending the regulation on exemptions and reliefs in land tax.
- Legal Basis: Resolution No. 7 of the Council of Ministers of January 16, 1976 on the Agricultural Development Fund.
- Legal Basis: Order of the Minister of Finance of 14 January 1975 amending the order on exemptions and reliefs in land tax.
- Legal Basis: Order of the Minister of Finance of September 20, 1973, amending the order on exemptions and reliefs in land tax.
- Legal Basis: Resolution No. 15 of the Council of Ministers of January 14, 1972, on the Agricultural Development Fund.
- Legal Basis: Ordinance of the Minister of Finance of November 22, 1971 on exemptions and reliefs in land tax.
- Legal Basis from Art.: Regulation of the Minister of Finance of February 4, 1982, on tax reliefs for teams engaged in the production of building materials from local raw materials.
- Legal Basis from Art.: Regulation of the Minister of Finance of December 16, 1980 amending the regulation on tax reliefs for farmers and certain teams engaged in the production of building materials from local raw materials.
- Legal Basis from Art.: Order of the Minister of Finance of 14 January 1975 amending the order on exemptions and reliefs in land tax.
- Legal Basis from Art.: Regulation of the Council of Ministers of September 30, 1976, amending the regulation on the taxation of special land plots.
- Legal Basis from Art.: Regulation of the Council of Ministers of September 30, 1976, amending the regulation on the taxation of special land plots.
- Legal Basis from Art.: Order of the Minister of Finance of May 19, 1981, amending the order on waiving the determination of certain monetary liabilities from agricultural holdings located in foothill and mountain areas.
- Legal Basis from Art.: Regulation of the Council of Ministers of December 30, 1975 amending the regulation on land tax.
- Legal Basis from Art.: Regulation of the Council of Ministers of December 30, 1975 amending the regulation on land tax.
- Legal Basis from Art.: Regulation of the Council of Ministers of April 28, 1981 amending the regulation on land tax.
- Legal Basis from Art.: Regulation of the Council of Ministers of December 30, 1975 amending the regulation on the taxation of special plots with land tax.
- Legal Basis from Art.: Regulation of the Council of Ministers of December 30, 1975 amending the regulation on the taxation of special plots with land tax.
- Legal Basis from Art.: Regulation of the Minister of Finance of June 4, 1975, on tax reliefs for farmers and certain teams engaged in the production of building materials from local raw materials.
- Legal Basis from Art.: Order of the Minister of Finance of March 17, 1981 on the discontinuation of determining certain monetary obligations from agricultural holdings located in foothill and mountain areas.