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

In the case of acquiring land during the year, the owner is required to file a new tax declaration with 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 based on the rank of the locality and zone changes during the year, or if an event occurs during the year which 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 the case of a change in the category of land use, the owner is required to file a new tax declaration with 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 beginning January 1 of the following year.
In the case of a situation that determines the modification of the land tax due, the person who owes the land tax is required to file a declaration with the local tax authority in whose territorial jurisdiction the land is located, by the 25th of the month following the one in which the situation was recorded.

Filing tax declarations is also an obligation for persons who benefit from exemptions or reductions from payment of the land tax or fee.