As concerns the Land Tax, it is based on the land fertility scores that date back to 1986-1990. As for the Single Land Tax, the land valuation is based on the cadastre value of land established in 2003 and which is also outdated. Current proposals to reform land taxation include as a starting point a revaluation of agricultural land to reflect its quality and market value more appropriately. To this end, it is proposed to withdraw the land tax from the Single Land Tax, so that individual farmers would become explicitly eligible for payment of Land Tax at rates aligned with agricultural enterprises.