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Our law firm has long been representing several clients in identical matters concerning, in our opinion, unlawfully assessed real estate tax for the year 2021 by the City of Košice in the so-called affected area.
These proceedings arise from repeatedly implemented changes to the course of the cadastral boundary, as a result of which the properties were at times located in the cadastral territory of the municipality of Sokoľany and at other times in the cadastral territory of Železiarne, where the administration of real estate tax is carried out by the City of Košice (the so-called “affected area”).
The most recent such change to the cadastral boundary was carried out at the turn of 2020–2021, which subsequently resulted in a situation where owners of properties in the affected area were subject to duplicate assessment of real estate tax for the year 2021 by two tax authorities, namely the municipality of Sokoľany and subsequently also the City of Košice. The resulting legal situation, which at first glance appears to be unlawful and contrary to constitutional principles of legal certainty, was not remedied even by the Financial Directorate of the Slovak Republic, which in this case is the superior authority over municipalities and cities acting as administrators of real estate tax.
We are pleased, however, to announce that in one of the court proceedings conducted before the Administrative Court in Košice, we have already achieved success and demonstrated the unlawfulness of the decisions of both the Financial Directorate of the Slovak Republic and the City of Košice, which we welcome and which may also be positive for other affected owners/taxpayers. Our victory and the judgment of the administrative court in this case merely confirm our argumentation and opinion that the City of Košice was not territorially competent to assess real estate tax for the year 2021 in the affected area.
We have also successfully represented our clients against the Financial Directorate of the Slovak Republic and the City of Košice in matters concerning real estate tax for the years 2009, 2010, and in particular 2011, which were finally decided in favor of our clients by the Supreme Court of the Slovak Republic and subsequently, in further proceedings, also by the Supreme Administrative Court of the Slovak Republic.
If you are also among those affected by what we believe to be unlawfully and duplicately assessed real estate tax for the year 2021 by the City of Košice relating to the so-called affected area, you may contact us. We will be happy to provide you with legal services and assess your specific case with the aim of achieving an optimal solution for you.
