Calculation of the land tax for the unused land plot of agricultural lands

The article discusses the problems of calculating land tax by the purchaser of an unused land plot from agricultural land. The author believes that in order to eliminate the uncertainty regarding the possibility of such a person applying a reduced land tax rate, a list of supporting documents and a procedure for confirming the intended use of these land plots should be legislatively established. It is proposed to legislatively establish the need for scheduled inspections of the use of acquired land plots - two years after the emergence of the right and then a year later if non-use has been identified.