A question arises for the development and enactment of the Law on Property Tax: if the behavior that affects property or the income generated from property has been regulated in other colors, the construction What should the Law on Property Tax be so that it does not overlap with the previous regulations, obtaining the consensus of taxpayers? Identifying the basic legal elements of the Law on Property Tax is the key to deciphering this question. Which assets are taxable, how taxable, the degree of taxation in relation to the characteristics of the property, the basis for tax calculation, are the elements of critical significance. the formation and life of the Law on Property Tax.