Any person who owns land located in Romania owes an annual tax for it, except in cases where otherwise provided in this title.

In the case of acquiring land during the year, the owner is required to submit a new tax declaration to the local tax authority in whose jurisdiction the land is located, within 30 days from the date of acquisition, and owes land tax starting from January 1 of the following year.

If the classification of the land based on the rank of the locality and zone changes during the year or an event occurs during the year that leads to a modification of the land tax, the tax is calculated according to the new situation starting from January 1 of the following year.
In case of a change in the category of land use, the owner is required to submit a new tax declaration to the local tax authority in whose territorial jurisdiction the land is located, within 30 days from the date of the change of use, and owes the land tax according to the new situation starting from January 1 of the following year.
In case of a situation that determines a change in the land tax owed, the person owing the land tax is required to submit a declaration to the local tax authority in whose territorial jurisdiction the land is located, by the 25th of the month following the month in which that situation was recorded.

The submission of tax declarations is also an obligation for persons who benefit from exemptions or reductions from paying the land tax or fee.