Decree-Law concerning the municipal fees system

Type

Decree-Law

Number

148

Date of the text

03/03/1942

Official Gazette

published in 1942

Status today

Repealed as of 27/08/2026

Articles

115

What it provides

This decree authorises municipalities to levy fees within their areas, including surcharges on the property tax for built properties and for land in Beirut, a surcharge on the enjoyment tax, a share of lease registration duty, and an annual charge on occupiers of dwellings based on rental value under a graduated scale.

What has changed this text

• Partly repealed by Law enacted by Decree No. 15677/1964 of 04/03/1964
• Repealed by Law enacted by Decree No. 15677/1964 of 04/03/1964
• Partly repealed by Law No. 0/1951 of 22/01/1951, articles 6, 7, 83
• Partly repealed by Law/1951 of 22/01/1951, articles 83

The full text

This act was published in the Lebanese Official Gazette in 1942. Its full text and the original scan are in the Gherbal National Gazette archive.