A leading case has just been finalized regarding 2B land type in Istanbul. A businessman has brought a lawsuit who owns a farm on 2B land. Accordingly, 5th Tax Court of Istanbul has ruled that individuals who owns 2B land and paying adequate pay shall be exempted of estate tax Such decision was approved by District Administrative Court of Istanbul. It has been determined that the ownership belongs to the Ministry of Finance and the following expressions have been stated: “Since the Ministry of Finance has the ownership of the related real estate and therefore taking into consideration that plaintiff cannot dispose of property as owner, payment order of the Ministry of Finance have been ruled unjustifiable. The court has ruled that they accept the case and cancelled the execution of related payment orders.