rickfarang wrote:................ My wife owns four properties in Nong Khai and Udon provinces, one of which she has owned for about six years, and we have never been asked to pay taxes on any of them.
I'm only guessing here but it sounds like the paper work was not handled correctly or registered with the local Amphur offices. I would go to the various offices and check the legality of your purchases. Take all the receipts and originals of any documentation you are holding?
I or should I say TW has been through the purchase process and it seems very simplistic, the buyers and sellers sit on the floor in a circle along with witnesses (usually village elders) as well as the village boss (Puya Baan). Money changes hands, everyone signs the documents and then it is off to the Amphur Office to lodge the paperwork, there are taxes and charges involved but I can't remember how much - a pittance anyway. Next tax year her name appeared on the list of owners to be hit with the 3 Baht/Rai tax.
The tax is the same, doesn't matter what is been grown - OK cash crops (funny weed) may be different
Edit: If the land is not being used the tax still has to be paid. If it has not anyone can apply to the Amphur, after a period of time, to take the land over.
After the initial purchase charges the annual land tax is the only liability.