This Law lays down several amendments to Law No. 8405 of 1998 on urban planning. In particular, it amends articles 17, 22 (14), 22 (1), 28, 54, 59, 75, 78, 79, 80, 81, 82, 83 and 84. The amendments deal with (i) tasks and responsibilities of urban planning units within the district councils and municipalities, (ii) inspections carried out by these units during construction works, (iii) demolition of objects considered to be unsafe for human life and public health, (iv) removal of unlawful constructions and arbitrary land occupation, as well as (v) penalties.

The present Act lays down provisions relating to the taxation of land in Austria. Article 1 establishes that domestic real property is subject to property tax. Domestic real property is, inter alia, agricultural and forestry land and agricultural and forestry enterprises. Article 2 lists cases for which no land tax has to be paid. The text consists of 33 articles divided into 4 Parts as follows: Tax obligation (I); Calculation of land tax (II); Payment of land tax (III); Final and transitional provisions (IV).

Implements: Property Valuation Act. (2016)