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LAW ON LOCAL TAXES AND PAYMENTS, 12 January 1991 (unofficial translation, excerpt)

(Dz. U. of 1991: No. 9 item 31 and No. 101 item 444; of 1992: No. 21 item 86; of 1994: No. 123 item 600; of 1996: No. 91 item 409, No. 149 item 704; of 1997: No. 5 item 24, No. 107 item 689, No. 121 item 770, No. 123 item 780; of 1998: No. 106 item 668, No. 146 item 954)

Chapter l. GENERAL PROVISIONS

Article 1.

The present law defines the tax obligation with respect to the real estate tax, the transportation tax, the dog ownership tax, and the following local fees: open market, local, and administrative.

Chapter 2. REAL ESTATE TAX

Article 2.

1. The tax obligation with respect to the real estate tax, with proviso to par.2 is binding on individuals, legal entities, and organizational entities that lack legal entity status, if they:

1)  Are owners or independent possessors of real estate or of structures that are not permanently joined to the ground.

2)  Are perpetual usufructuaries of real estate or its part.

3)  Are possessors of real estate or structures not permanently joined to the ground which constitute the property of the State Treasury or the self-government authority, if the possession ensues from an agreement concluded with the owner , the agreement concluded with the Agencja Własności Rolnej Skarbu Państwa or from administration established.

4)  Possess without legal title real estate or structures not permanently joined to the ground which constitute the property of the State Treasury or the self-government authority, excluding the real-estates being a part of the Resources of Agencja Własności Rolnej Skarbu Państwa or being under management of Lasy Państwowe.

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Article 7.

1. The following are exempt from the real estate tax:

(…)

8) Real estate or parts thereof used by societies and associations to engage in statutory work with children and youth as regards education, upbringing, science and technology, physical culture, and sports, with the exception of the real estate or parts thereof serving for business activities, and the land permanently serving as camping grounds and recreational facilities for children and youth. (…)

10a) Buildings and grounds possessed by registered museums. (…)

2. The municipality council may introduce exemptions other than those referred to in Paragraph 1.

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