The President, for the purpose of more efficient use of agricultural land and simplification of taxation decrees to introduce from 1 January 1999 single land tax for all the producers of agricultural commodities. The payers of single land tax shall be: (a) agricultural cooperatives (shirkats), farms and other producers of agricultural commodities except for dehkan farms. Single land tax shall be applicable to land area allotted on condition of possession, land use or lease for agricultural purpo