The request for constitutional review has been filed by the Association of Municipalities, the Chamber of Crafts and Small Businesses (OZS) and the opposition People's Party (SLS), which collected some 80,000 signatures on a petition against the tax in late 2013.

The petitioners claim that the new tax, which replaces the fee for the use of building land that had been controlled by municipalities, undermines the financial independence of local communities.

Additionally, municipalities will have to pay EUR 30m in tax on real estate that they own, further eroding their spending independence, according to Robert Smerdelj, the head of the association.

The petitioners allege that 17 articles of the real estate tax act are unconstitutional. They demand priority treatment by the justices and a stay on implementation of the law.

The motion comes just two days after the law introducing the real estate tax came into effect.

The first request for constitutional review was filed by the opposition Democrats (SDS) in mid-December.

The party cited the valuation of real estate used as a basis for the tax as a key shortcoming of the act.

The SDS also argued that the tax fails to take into consideration the economic standing of individuals.