Local Taxes
4. Local taxes are considered to be taxes established by this Code and normative legal acts of representative bodies of municipal formations on taxes, which are mandatory for payment within the territories of the corresponding municipal formations, unless otherwise provided in this paragraph and paragraph 7 of this article.
Local taxes come into force and cease to be in effect within the territories of municipal formations in accordance with this Code and normative legal acts of representative bodies of municipal formations on taxes
Local taxes include:
1) land tax;
2) property tax for individuals
Source: "Tax Code of the Russian Federation (Part One)" dated 31.07.1998 No. 146-FZ (as amended on 28.07.2012)