For newly constructed buildings the owner shall notify the municipality of the property's location in writing within a 2-month period by submitting a declaration for taxation with an annual property tax. No tax declarations are submitted for newly constructed buildings which are subject to entering into exploitation in accordance with provisions of the Law on Territorial Planning.

When acquiring property by inheritance, the declaration for taxation shall be submitted within a 6-months period.

The declaration submitted by one co-owner, respectively user, benefits the other co-owners or users.