| Term | Current taxes on land and buildings | | Definition | Current taxes on land and buildings consist of taxes payable periodically, in most cases annually, on the use or ownership of land or buildings by owners (including owner-occupiers of dwellings), tenants or both, excluding taxes on land or buildings rented or owned by enterprises and used by them in production. | | Paragraphs | 8.53. | | Other References | [OECD 4100] |
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