Land tenure in the Russian Federation is requiring payment. Land charges include land tax, rent and normative land value. Landowners, landlords and land tenants, except for leaseholders, are liable to annual land tax. Land transferred on condition of lease is charged with rent. Normative land value is fixed for the purpose of purchase and redemption of the plots of land in cases envisaged by the Russian Legislation as well as for hypothecating the plots of land. The purpose of the introduction o