The value of a point or a square meter of surface for the purposes of property tax assessment in accordance with items 1 and 2 of Article 156 of the Law on Citizens' Taxes (Official Gazette of the Socialist Republic of Slovenia, nos. 36/88, 8/89 and Official Gazette of the Republic of Slovenia, nos. 48/90, 7/93) is to be revaluated using the retail price index, determined by the Statistical Office of the Republic of Slovenia for the period of the first nine months of the year before the year in which (or for which) the tax is being assessed, in comparison with the same period of the previous year.
Vrednost točke oziroma kvadratnega metra površine za davek od premoženja po 1. in 2. točki 156. člena zakona o davkih občanov (Uradni list SRS, št. 36/88, 8/89 in Uradni list RS, št. 48/90 in 7/93), se valorizira s koeficientom rasti cen na drobno, ki ga ugotovi Zavod Republike Slovenije za statistiko za obdobje prvih devetih mesecev leta pred letom, za katero oziroma v katerem se davek odmerja, v primerjavi z enakim obdobjem prejšnjega leta.