On September 29, 2005 the President of the Republic of Belarus signed an edict №460 “On several measures on land tax payment”.

In order to secure equal conditions of land tax payment the rate of this tax for partnerships and the organisations, attendant on apartment houses, is to be equalled to those settled for physical persons. The sum of land tax will be calculated in accordance with the Law “On land payments”. The edict stipulates that the land in general use in the horticultural cooperative societies is not subject to taxation.

The edict №460 has a retroactive force: it is applicable to both the relations after January 1, 2005 and those before this date.