On June 6, 1997 No. 300-IG
About exemption of land tax in 1996-1997 of physical persons and legal entities from the territories which underwent to military aggression of the Armenian armed forces
For the purpose of revival of economy in the territory which underwent to military aggression of the Armenian armed forces, encouragement of economic activity and for the purpose of fixing of accommodation of the population of Millie Majlis of the Azerbaijan Republic, considering need of release of physical persons and legal entities from the tax discharge on the earth for certain term, decides:
1. Exempt from the tax discharge on the earth in 1996-1997 of physical persons and legal entities from the territories which underwent to military aggression of the Armenian armed forces.
2. The list of the settlements located in these territories determines relevant organ of the executive authority of the Azerbaijan Republic.
President
Azerbaijan Republic Heydar ALIYEV
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