Þessi lög fjalla um álagning fasteignaskatta sem eru greiddir af eigendum fasteigna til sveitarfélaga. Lögin kveða á um hvernig fasteignaskattar eru reiknaðir og innheimtir af öllum sem eiga fasteignir á Íslandi.
This law governs the assessment of property taxes that are paid by property owners to municipalities. The law establishes how property taxes are calculated and collected from all individuals and entities that own real estate in Iceland.