The tax return is filed by the taxpayer, whose law on local taxes defines separately for land, buildings, flats, and non-residential parameters. The taxpayer files a tax return for the tax period in which he incurred the tax liability. The taxpayer (i.e. the taxable person) is obliged to pay the real estate tax return to the relevant tax administrator (i.e. the Municipality) by January 31 of the same period in which he became liable to the tax or some of them according to as on January 1 of the tax period. In other tax periods, the tax return is not filed and the taxpayer receives a decision on the tax levied from the administrator. For example, if you acquire a property on August 25, 2019, you are required to pay the tax return by January 31, 2020. However, only if the property will be registered in the real estate cadastre on January 1, 2020. A taxpayer who acquired the property by auctioning during the tax period is obliged to state the return within 30 days from the date of the tax liability.