The Article 8, 34 and 175 of the Land Law are canceled. Article 172 is amended as: The land value tax shall be levied on the landowner. In the case of any land subject to dien, the said tax shall be paid by the dien-holder. The Article 34-1 is also amended. For the disposal of ownership, or changes of, or setting encumbrance of superficies, agricultural right, servitude of real property, or dien over co-owned land or constructional improvements, the consent of more than half of the Co-owners whose holding of ownership is more than half of the total share shall be required.
Amends: Land Law. (2000-01-26)