6.3 House and Land Tax

Objectives: funding local services from local assets; discouraging idle holding; the municipal revenue base. Legal provisions — the framework: Imposition: by the local law, on the property's assessed value, within the constitutional list (Schedule 8) and the LGOA 2074's framework — the two-link legality chain (Unit 3); Assessment: local valuation rolls and the taxpayer's declarations; the municipality maintains the property records; Payment: annually, at the municipal counter or online; Recovery: local demand notices, then the coercive local recovery machinery. Exemptions (typical categories within each municipality's law): government and public property; religious and charitable endowments; small plots below exemption thresholds; owner- occupied low-value homes where the law so provides — the balance between revenue, hardship and public-purpose immunity.