Armenia was the first former Soviet republic to privatize land. Other real estate objects were also privatized early in the period following independence. Subsequent to privatization, municipal enabling legislation was enacted and taxation on land, buildings, and apartments was instituted. This article describes the administration of land and property taxes, showing how central government control over tax administration is gradually devolved to Armeniam communities. The article also analyzes the model used to value appartments in Armenia.
Property tax administration, Valuation approaches
Anderson, J. R. (2004). Property taxation in Armenia: Steps toward reform and decentralization. Journal of Property Tax Assessment & Administration, 1(2), 15-29. Retrieved from https://researchexchange.iaao.org/jptaa/vol1/iss2/2