Methodological guidelines for the taxation of land plots occupied by multyroom dwelling houses

The article considers the legislation foundations for the land taxation of land plots, occupied by apartment houses. The methodological approaches to the calculation of the owner’s shares within a joint apartment house ownership are justified. Some possible options to cover by land tax taxpayers, who are owners of parts of apartment houses, in terms of current legislation, are considered. The example of land tax calculation of land plots occupied by apartment houses is given. The proposals to amend the legislation are suggested.