Property tax for three plots

Hello dear forum community,

I am currently wondering how the property tax is calculated if I were the owner of three adjoining plots of land?!

Background:
I could acquire an affordable building plot, which is only 350 sqm in size.
Above and below this building plot, there are two meadow plots of land adjacent to it, which I would like to acquire in order to have approximately 1000 sqm together.

Do I have to pay property tax for all three parcels, or is it consolidated?

Who owns a property pays the property tax. But maybe you should first phrase the question more clearly...?

OK, if I own three adjacent parcels of land, do I also pay property tax three times? With a multiplier here of 460%, I would have to pay about 500 EUR for each property. So together about 1500 EUR. Is that correct? Or is there a better (more favorable for me) solution?

Unfortunately, there is no quantity discount for property tax...

Is it possible, after acquiring the three parcels of land, to combine them into one large property?

Only the office can answer that for you. However, converting a building plot and two orchards into one large building plot will not be easily possible.