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, its 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 according to the rank of the locality and area changes during the year or an event occurs during the year 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 a change in the use category of the land, its 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 starting from January 1 of the following year.
In the case of a situation that results in a change of the land tax owed, the person who owes 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 the respective situation occurred.

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