Decree-Law No. 37
This legislative decree imposes a land tax across Lebanon on all land except built property, exempting roads, rivers, public and municipal properties serving the public, cemeteries, places of worship and unexploited common land. It is an apportionment tax whose annual amounts are set per district and then distributed a
This act was published in the Lebanese Official Gazette in 1940. Its full text and the original scan are in the Gherbal National Gazette archive.
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