Legal Actions if Apartment Developer Bills/Collects Land and Building (PBB) Tax to Apartment Owners

According to Article 14 Law No. 12 Year 1985 regarding Land and Building Tax (Land and Building Tax Law), the right to collect Land and Building Tax belongs to the Governor of the Level I Region and/or the Regent/mayor of Level II Region.

In the event of collection of Land and Building Tax is done by the Apartment Developer, owner of the Apartment unit can reuse the billing by filing a Legal Notice in order to stop the Apartment Developer from collecting the Land and Building Tax.