Number of persons liable for NUSZ in the Municipality of Osilnica

In the municipality of Osilnica a fee for the use of building land is paid for the use of built-up and unbuilt building land. The collection contains the number of natural and economic operators, the area of individual land, the amount of compensation collected and the number and amount of compensation by purpose (holiday, residential, commercial activity). Building land shall be considered building land on which there are building plots with buildings and civil engineering works other than commercial public infrastructure and those on which, on the basis of a final building permit, the construction of buildings and civil engineering works other than commercial public infrastructure began. If a particular building does not yet have a building parcel, the part of the surface area of the plot on which the building stands, multiplied by a factor of 1,5, shall be deemed to be built-in building land until its designation, and the remaining part of the area of such a plot shall be considered as unbuilt building land. Building land which has not been built on shall be deemed to be land in respect of which the construction of residential and commercial buildings which are not intended for health, social and child care, education, culture, science, sport and public administration is permitted by means of an implementing act and that it is permissible to construct civil engineering works other than those of commercial public infrastructure and which are not intended for health, social and child care, education, culture, science, sport and public administration. The person liable for the compensation is the owner or other direct user of the building, building or part of the building (holder of the right of disposal or owner, tenant of the dwelling or business premises, holder of the right of dwelling). The payment for the use of building land shall be determined by the municipal administration to the taxable person referred to in the first paragraph, and the decision shall be issued to me by the tax authority where the property is located. As a general rule, a notice of assessment is issued to the majority owner or to one of the owners if there are several of them in the same proportion.