LAW OF THE REPUBLIC OF ARMENIA

of December 29, 2011 No. ZR-353

About entering of amendments into the Law of the Republic of Armenia "About the land tax"

Accepted by National Assembly of the Republic of Armenia on December 8, 2011

Article 1. Article 10 of the Law of the Republic of Armenia "About the land tax" of February 14, 1994 ZR-101:

To add 1) with the Items "and" and "k" of the following content:

"i) the parcels of land occupied according to the classification established by the legislation of the Republic of Armenia belonging to the Armenian Apostolic Church (First-throned Sacred Echmiadzin) by the property right and the right of permanent free use by the religious, cult buildings and constructions belonging to the Armenian Apostolic Church (First-throned Sacred Echmiadzin) the churches which do not have the status of monument, structures used for production and realization of spiritual and cultural, teaching and educational, church and ritual accessories, the workshops performing internal servicing of the Armenian Apostolic Church (First-throned Sacred Echmiadzin), and also the parcels of land necessary for their servicing and use. The list of the parcels of land necessary for the buildings and constructions specified in this Item, and also for their servicing and use, establishes the Government of the Republic of Armenia;

j) in case of voluntary refusal of the parcel of land in the procedure established by the legislation of the Republic of Armenia – the physical persons who were owners of the parcels of land recognized as municipal or state-owned property - for these parcels of land.";

To add 2) with new paragraphs of the following content:

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