Law on Imposing a Property Tax on Built Properties
Type
Law
Date of the text
15/12/1930
Official Gazette
published in 1930
Status today
Repealedas of 27/08/2026
Articles
42
What it provides
This law repeals the earlier 1922 legislative decree and imposes a property tax on built properties, namely buildings used for housing or commercial and industrial purposes and undeveloped land used for such activities. It specifies who pays the tax and how it is assessed on the basis of rental value.
What has changed this text
Amended by Decree-Law No. 124/1941 of 20/11/1941, articles 11
Repealed by Decree-Law No. 55/1943 of 24/06/1943
Amended by Law No. 0/1936 of 25/01/1936, articles 21
The full text
This act was published in the Lebanese Official Gazette in 1930. Its full text and the original scan are in the Gherbal National Gazette archive.