On February 14, 1997 No. 249-IG
About exemption of the property tax in 1996 - 1997 of physical persons and legal entities from settlements of the territories which underwent to military aggression of the Armenian armed forces
Millie Majlis of the Azerbaijan Republic for the purpose of revival of economy, encouragement of business activity and consolidation of zaselyaemost of inhabitants in the settlements in the territory of the Azerbaijan Republic which underwent to military aggression of the Armenian armed forces in view of need of release of physical persons and legal entities for certain period from the tax discharge on property, decides:
1. Physical persons and legal entities from settlements of the territories which underwent to military aggression of the Armenian armed forces in 1996 - 1997 are exempted from the tax discharge on property.
2. The list of settlements of these territories is specified by relevant organs of the executive authority of the Azerbaijan Republic.
President
Azerbaijan Republic Heydar ALIYEV
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