State Tax Administration in the Mykolaiv region reports that according to Article 120 of the Land Code of Ukraine, to the person who bought a house, building or structure, transfer of title to the land on which they are posted, without change in its purpose, in the amount set contract.
If the contract for the alienation of a dwelling house, building or structure size of land is not specified, the purchaser becomes the ownership of that part of the land that is occupied dwelling house, building or structure, and a portion of land that is necessary for their maintenance.
In accordance with Article 15 of the Law of Ukraine № 2535-XII "On Land" dated 07/03/1992, the (amended), land owners and users pay a land tax and rent for land plots of state and municipal property from the date of of ownership or right to use the land.
Citizens who purchased the property, transfer of ownership or right to use the land, which must be issued in accordance with the requirements of current legislation. Consequently, the duty to pay taxes for the land or rent shall be transferred to the new property owner.
Prior to registration of the rights of constituent documents of the land by the previous owner of land or land or the tenant pays the land tax or land rent, unless otherwise stipulated in the contract of sale of the building.