Permanent connection with the ground as a constitutivefeature of the building and selected structures

<ns3:p>The aim of the article is to analyze the new concept introduced for the purposes of property taxation, „permanentconnection with land”. It is used by the legislator when defining the concept of a building for the purposes ofproperty taxation. The correct interpretation of this provision significantly affects the correct classification of abuilding object into one of the categories specified in the provisions of the Act on Local Taxes and Fees, andconsequently its proper taxation or exclusion from the scope of the subject property tax.</ns3:p>