The public tax administration in the Nikolaev area reports that according to article 120 of the Land Code of Ukraine, to the person who got a house, the building or a construction, passes the property right to the land plot on which they are placed, without change of its purpose, in the sizes established by the contract.
If the size of the land plot isn't determined by the contract on alienation of a house, the building or a construction, to the buyer passes the property right to that part of the land plot which is occupied with a house, the building or a construction, and on part of the land plot which is necessary for their service.
According to article 15 of the Law of Ukraine No. 2535-XII «About a payment for the earth» of 03.07.92 (with changes and additions) owners of land and land users pay a land tax, and also a rent for the land plots of the state and municipal ownership from the date of emergence of the property right or a right of use of the land plot.
To citizens who acquired real estate and the prices of Moscow and Moscow area, passes the property right or a right of use of the land plot which has to be issued it agrees with requirements of the current legislation. Therefore, the obligation for payment of a tax for the earth, or a rent, passes to the new owner of real estate. Before registration of the rights of constituent documents for the earth the previous owner of land or the land user or the tenant pays a land tax or a rent for the earth if another isn't caused in the contract of purchase and sale of the building.