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Adopted 20.03.2001
Non official translation
Article 1. Procedure to Pay Overdue Liabilities for Land Tax

1. The payment of tax on agricultural land within the community jurisdiction due in 1994-1999 may be deferred up to December 31, 2005 by the community council decision and in accordance with the timetable (hereinafter the Timetable) set by the community council.
2. Before passing such a decision, the Tax Organizer - the Head of Community - shall apply in writing to the territorial tax body for information about the land taxpayer liabilities incurred in 1994-1999. Upon receipt of this application, the tax body shall provide within ten days the required information to the Tax Organizer.
3. Based on this information, the community council shall pass a decision on fixing the Timetable for 2001-2005 budget years, with amount to be paid per year being set at the following percentage of unpaid land tax calculated for 1994-1999:
a) up to the end of 2001 10%;
b) up to the end of 2002 30%;
c) up to the end of 2003 50%;
d) up to the end of 2004 75%;
e) up to the end of 2005 100%.
4. Within three months after this Law takes effect, the Community Council shall approve the Timetable and furnish it to the Marzpet and the territorial Tax Body.
5. The taxpayers shall be exempt from penalties for failure to pay tax when due pursuant to the laws in accordance with this Timetable and in proportion to the paid tax amounts.
6. Before this Law becomes effective, penalties calculated and paid pursuant to the laws for failure to pay land tax in 1994-1999 shall be offset against current and pending liabilities for land and property taxes on objects located in the same community.

Article 2. Exemption from Land Tax on Unused Areas in Borderland Localities

1. The areas in the RA borderland localities not used due to military operations shall be exempt from land tax since 1994.
The payers of the tax on land in the RA borderland localities not used because of military operations shall be exempt from penalties imposed for failure to pay by due date the land tax assessed for 1994 and further years.
2. The Government of Armenia shall approve the list of localities granted privilege in compliance with the clause 1 of this Law, while the Marzpet shall certify the list of unused plots of land.
3. Until this Law comes into effect, the amounts of land tax paid for 1994 and further years by the taxpayers specified in this Article as well as penalties incurred for the failure to pay it by due date shall be offset against current or pending payments of land tax on objects located within the same community.
(Article 2 amended by 06.28.02, No 400 Law)

Article 3. Procedure to Pay Land Tax

The body authorized by the Government of Armenia shall set the procedure for payment of overdue land tax liabilities.

Article 4. Entry into Force of the Law

This Law enters into force from the moment of its official publication.

President of the Republic of Armenia
Robert Kocharyan

12 April 2001