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LBTA Section 73 — Appeal
Land and Building Tax Act (พระราชบัญญัติภาษีที่ดินและสิ่งปลูกสร้าง) — Section 73.
Plain-English Summary
Appeals to head of local administrative organisation within 30 days, then provincial committee.
Official Text
Official Thai text at the Royal Gazette / Office of the Council of State. Translation summary only.
Consult official sourceParent Statute
Land and Building Tax Act
พระราชบัญญัติภาษีที่ดินและสิ่งปลูกสร้าง · B.E. 2562 (2019)
The Land and Building Tax Act B.E. 2562 (2019) replaced the older House and Land Tax and Local Maintenance Tax. Local administrative organisations levy annual tax on land and buildings based on appraised value, with categories for agricultural, residential, commercial, and vacant uses. Rate ceilings are set by the Act with actual rates determined by ministerial regulation.
The summary above is a plain-English educational paraphrase of Section 73 of the Land and Building Tax Act. It is not an authoritative translation. For the binding Thai text, consult the Royal Gazette or the Office of the Council of State. Educational use only — not a substitute for advice from a Thai-qualified lawyer.
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