of December 9, 1991 No. 2003-1
About the property taxes of physical persons
1. Taxpayers on property of physical persons (daleenaloga) physical persons - owners of the property recognized by the taxation object are recognized.
2. If the property recognized by the taxation object is in common ownership of several physical persons, the taxpayer concerning this property each of these physical persons is recognized it is proportional to its share in this property. In similar procedure taxpayers are determined if such property is in common ownership of physical persons and companies (organizations).
3. If the property recognized by the taxation object is in common joint property of several physical persons, they bear equal responsibility on execution of the tax liability.
The taxation objects the following types of property are recognized:
1) apartment house;
2) apartment;
3) room;
4) giving;
5) garage;
6) other structure, room and construction;
7) share in the right of common property to the property specified in Items 1 - the 6th this Article.
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The document ceased to be valid since January 1, 2015 according to article 4 of the Federal Law of the Russian Federation of October 4, 2014 No. 284-FZ