Payers of land tax
Payers of the land tax shall be individuals that hold objects of taxation on the basis of:
The following shall not be payers of the land tax:
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Payers of the single land tax on parcels of land used in activities to which the special tax regime for peasant (owner-operated) farms applies
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Veterans of the Great Patriotic War and persons with equivalent status, disabled persons, as well as one of the parents of a person disabled since childhood, on:
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parcels of land occupied by residential buildings, including structures and structural installations associated with them;
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parcels of land adjacent to dwelling;
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parcels of land provided for use as personal household (auxiliary) farming plots, for gardening, and for summer house construction, including land occupied by structures;
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parcels of land occupied by garages;
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Mothers with a large number of children who have been awarded the title “Heroine-Mother,” and upon whom the “Altyn alka” medal has been conferred, on parcels of land occupied by residential buildings, including structures and structural installations associated with them, and parcels of land adjacent to the dwellings.