Þessi lög fjalla um fasteignagjöld sem ríkið innheimtir af eigendum fasteigna á Íslandi. Lögin ákveða hvernig þessi gjöld eru reiknuð út og innheimt af húseigendum og öðrum fasteignaeigendum.
This law governs property taxes collected by the Icelandic state from property owners. The law determines how these taxes are calculated and collected from homeowners and other real estate owners throughout Iceland.