【摘 要】
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一、本市区域内之土地(包括塘大区)除另有规定者外,不论公有私有质地上有无建筑物,悉依本办法交纳地产税。二、地产税由产权所有人交纳,其产权出典者,由承典人交纳,但产权所
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一、本市区域内之土地(包括塘大区)除另有规定者外,不论公有私有质地上有无建筑物,悉依本办法交纳地产税。二、地产税由产权所有人交纳,其产权出典者,由承典人交纳,但产权所有人、承典人,不在本地或产权未确定,及租与纠纷未解决者,
(1) The land within the city area (including the Tong area) Unless otherwise stipulated, regardless of whether there is a building on the public-private-owned land or not, the real estate tax shall be paid according to these Measures. Second, the real estate tax paid by the owner of the property, the property rights of those who pass by the Code people to pay, but the property owners, Cheng Dianren, not in the local or property rights are not determined, and rent and dispute not resolved,
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