LEGAL EFFORTS TAKEN IN THE REGISTRATION OF LAND CERTIFICATE WITH LETTER C REGISTER

Abstract

In this current era, land tax receipt/Land rent is no longer issued. This was replaced by the Letter
C Register issued by the Village Head. Freehold land marked with the Letter C can be
transferred from its owner to another party through inheritance or buying and selling. However,
this is also accompanied by the verification of several important factors and applicable legal
remedies. Therefore, this study aims to analyze the legal efforts to register the sale and purchase
of land marked with the Register Letter C. This study uses a normative legal research approach
to the statute and conceptual approach. The results of the study showed the ownership of land
for sale and purchase that is marked with Letter C Register could be proven by the authorized
Land title registrar. Land ownership under Letter C Register that is the object of mass land
registration through a Complete Systematic Land Registration in which the Income Tax and the
Land Acquisition and Land Acquisition Fee have not been paid in full cannot be moved or
transferred, as stated in the Proprietary Certificate. Thus, it can be concluded that the proof of the
sale and purchase of land through Proprietary Rights by the Land Registrar through the Letter C
Register is considered valid. However, the transfer of land rights cannot be granted if they cannot
fulfill their obligations.