Inspection of immovable property and land plots used without payment of land tax continues
In order to ensure timely payment of taxes and fill the budget of the Drohobych community, the community property department is conducting an inspection and identification of ownerless real estate and land plots used without paying for land.
Pursuant to Article 206 of the Land Code of Ukraine, land use in Ukraine is subject to payment. The object of land payment is a land plot. Pursuant to Article 269 of the Tax Code, the taxpayers are the owners of land plots, land shares and land users.
Pursuant to Article 120 of the Land Code, in case of acquisition of ownership of a residential building, structure or facility owned or used by another person, the ownership and right to use the land plot on which such facilities are located shall be terminated. The person who has acquired ownership of a residential building, building or structure located on a land plot owned by another person shall acquire ownership of the land plot or part thereof on which they are located without changing its designated purpose.
If a real estate object (residential building (other than an apartment building), other building or structure), an object under construction is located on a land plot of state or municipal property that is not in use, the acquirer of such real estate object is obliged to apply to the relevant executive authority or local self-government body within 30 days from the date of state registration of ownership of such object with a request to transfer to him/her the ownership or use of the land plot on which the same object is located.
Upon transfer of ownership of a building, structure (part thereof), the tax for the land plots on which such buildings, structures (parts thereof) are located, including the adjacent territory, is paid on a general basis from the date of state registration of ownership of such land plot (Article 287.6 of the Tax Code).
Articles 125 and 126 of the Land Code provide that the right of ownership of a land plot, as well as the right of permanent use and the right to lease a land plot, arise from the date of state registration of these rights. The right of ownership and use of a land plot is formalised in accordance with the Law of Ukraine “On State Registration of Real Property Rights and Encumbrances”.
In order to obtain title documents for land plots, you can apply to the Community Property Department of the executive bodies of the Drohobych City Council (room 105A).