Ecem Yağmur EROĞLU, Lawyer Ibrahim Şahin UZUNOĞLU Summer Intern (Law School Student) ABSTRACT According to the Property Tax Law (“PTL”), the subject matter of the tax comprises buildings, land, and plots located within the borders of Turkey. Property tax is a special tax generally collected by municipalities; the values to be taken as basis for… Continue reading Litigability of assessment commission decisions determining the property tax base
