The purpose of the article is to study the historical and theoretical foundations of levying the tax on immovable property other than a land plot. to develop proposals for eliminating gaps in legislation and to expand the scientific basis for studying the above tax. Methodology. The study is based on the analysis of tax legislation in the field of levying tax on immovable property oth... https://countryscenesaddleryandpetsuppliers.shop/product-category/fender-hobbles/