Land Tax in Europe
Definition of Land Tax
A tax payable annually in respect of the beneficial ownership of land. The tax applies to land generally, with some exceptions e.g., of certain educational and charitable institutions. If land subject to the tax is in lease, the tenant is primarily liable to pay the whole tax, but he is entitled (unless he has expressly agreed to pay it himself) to deduct from the rent so much of the tax as the landlord ought to bear in respect of the rent, so that if the rent is a rackrent the landlord bears the whole tax. The tax was originally levied in 1692 under the statute 4 Will, and Mary, c. 1, and was made redeemable by the Land Tax Perpetuation Act, 1798
Browse
You might be interested in these references tools:
| Resource | Description |
|---|---|
| Land Tax in the Dictionaries | Land Tax in our legal dictionaries |
| Related topics | Browse topics from the European Encyclopedia of Law |
| Browse the Legal Thesaurus | Find synonyms and related words?. |
| Land Tax related entries | Find related entries of this Land Tax |
Land Tax in other legal encyclopedias
If you search for an entry, then decide you want to see what another legal encyclopedia says about it, you may find your entry in this section.
| Link | Description |
|---|---|
| Land Tax | Land Tax in the International Legal Encyclopedia. |
| Land Tax | Land Tax in the American Legal Encyclopedia. |
| Land Tax | Land Tax in the Asian Legal Encyclopedia. |
| Land Tax | Land Tax in the UK Legal Encyclopedia. |
| Land Tax | Land Tax in the Australian Legal Encyclopedia. |
Explore the European Encyclopedia of Law
You can also find related entries in the following areas of law:
| Link | Description |
|---|---|
| Land Tax | Land Tax in the Family Law Portal of the European Encyclopedia of Law. |
| Land Tax | Land Tax in the IP Portal of the European Encyclopedia of Law. |
| Land Tax | Land Tax in the Commercial Law Portal of the European Encyclopedia of Law. |
| Land Tax | Land Tax in the Criminal Law Portal of the European Encyclopedia of Law. |
| Land Tax | Land Tax in the Family Law Portal of the European Encyclopedia of Law. |
| Land Tax | Land Tax in the Civil Law Portal of the European Encyclopedia of Law. |
| Land Tax | Land Tax in the Constitutional Law Portal of the European Encyclopedia of Law. |
| Land Tax | Land Tax in the Taxation Law Portal of the European Encyclopedia of Law. |
| Land Tax | Land Tax in the Banking and Finance Law Portal of the European Encyclopedia of Law. |
| Land Tax | Land Tax in the Employment and Labour Portal of the European Encyclopedia of Law. |
| Land Tax | Land Tax in the Injury and Tort Law Portal of the European Encyclopedia of Law. |
| Land Tax | Land Tax in the Environmental Law Portal of the European Encyclopedia of Law. |
Further Information
Open European Encyclopedia
| RESOURCE | comments |
|---|---|
| Add an entry | Because the law is changing all the time. |
| View added entries | Interested to find out what entries have been added? |
| About the Open Encyclopedia | You can be a part of the Open European Encyclopedia of Law |
Notice
Definition of Land Tax is, temporally, from A Concise Law Dictionary (1927). This page needs to be proofread.
| URI of Land Tax | Description |
|---|---|
| URI | The URI of Land Tax (more about URIs) |
Resources
| Link | Description |
|---|---|
| General Index | Index of general information about the Encyclopedia |
| Community | Pages related to the community of users, including request and proposal entries |
| Help Center | Help and Documentation |
| Sitemap Index | Sitemap Index, including Taxonomies |
Leave a Reply