The present Decision implements the Ordinance on assessment of land of 26 February 2007. Article 1 of the afore-mentioned Decision lists types of land and structures not to be valuated. The text consists of 7 articles as follows: Items not to be assessed (1); Guidelines for land evaluation (2); Exceptions to evaluation guidelines (3); Boarder lines (4); Access to files (5); Reporting requirements (6); Entry into force (7).