Assessment Levels for Special Real Properties

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PRESIDENTIAL DECREE NO. 261: Assessment Levels for Special Real Properties

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Title Supreme Court: Assessment Levels for Special Real Properties

Law: Presidential Decree No. 261

Decision Date: Aug 2, 1973

Presidential Decree No. 261 introduces special classifications for real property, including educational, cultural, scientific, and recreational properties, and establishes their tax obligations and exemptions.

amending

assessment levels

special classes

END