Land Tax Act Article 41

In accordance with the provisions of Articles 17 and 18, for land eligible for a special tax rate, the landowner must submit an application at least forty days before the commencement of the Land Value Tax collection period each year. Applications submitted after this deadline will have the special rate applicable starting the following year. For previously approved land whose use has not changed, no application is required for subsequent years.When the reason or fact justifying the application of the special tax rate ceases to exist, the landowner must promptly report this to the competent tax authority.