Þessi lög fjalla um fasteignagjöld sem ríkið innheimtir af fasteignaeigendum á Íslandi. Lögin ákvarða hvernig gjöldin eru reiknuð og innheimt af öllum sem eiga fasteign í landinu.
This law governs real estate taxes collected by the Icelandic state from property owners. The law determines how these taxes are calculated and collected from all individuals and entities that own real estate in Iceland.