Resolution No. 235 of the Cabinet of Ministers of the Republic of Uzbekistan of 18 August 2014
The normative value of the agricultural sown areas of each agricultural commodity producer is determined for calculating the land tax on agricultural land and for other purposes provided for by the legislation.
The value of objects directly connected with the land (the irrigation and collector-drainage network, roads) is not included in the normative value of agricultural sown areas.
The territorial divisions of the “Uzdavyerloyiha” State Scientific and Design Institute draw up a report on the results of determining the normative value of the agricultural sown areas of each agricultural commodity producer of an administrative district (city).