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 territorial 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 according to the rank of the locality and area changes during the year, or during the year an event occurs that leads to a change in the land tax, the tax is calculated according to the new situation starting from January 1 of the following year.
In the case of changing the use category of the land, 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 in use, and owes land tax according to the new situation starting from January 1 of the following year.
In the event of a situation that determines a change in the land tax due, 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 day of the month following the month in which the respective situation occurred.

The submission of tax declarations is an obligation even for persons who benefit from exemptions or reductions from paying land tax or land fees.