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Cooperate-V Communities Feldkirchen Bei Graz, Kalsdorf Bei Graz, Pirka, Seiersberg, Werndorf, Wundschuh And Zettling

Original Language Title: Mitwirkungs-V Gemeinden Feldkirchen bei Graz, Kalsdorf bei Graz, Pirka, Seiersberg, Werndorf, Wundschuh und Zettling

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509. Ordinance of the Federal Minister of Finance on the involvement of staff of the municipalities of Feldkirchen bei Graz, Kalsdorf near Graz, Pirka, Seiersberg, Werndorf, Wundschuh and Zettling for the Finanzamt Graz-Environment in the unit evaluation (Mitwirkungs-V municipalities Feldkirchen bei Graz, Kalsdorf bei Graz, Pirka, Seiersberg, Werndorf, Wundschuh and Zettling)

With the agreement of the municipalities of Feldkirchen near Graz, Kalsdorf near Graz, Pirka, Seiersberg, Werndorf, Wundschuh and Zettling, according to § 80a of the valuation law in 1955, the following is prescribed:

§ 1. In the determination and determination of unit values (including the valuation bases) of the basic assets and of the operating land according to § 60 (1) Z 1 of the valuation law 1955 as well as the basic tax measures deducted therefrom Staff of the municipalities of Feldkirchen near Graz, Kalsdorf near Graz, Pirka, Seiersberg, Werndorf, Wundschuh and Zettling are active as organs of the Finanzamtes Graz-surroundings.

§ 2. (1) The participation is restricted to economic units according to § 2 of the valuation law 1955 or operating land, which are in each case fully situated in the territory of the competent municipality.

(2) The application of this Regulation shall be subject to surmounting housing values within the meaning of section 33 of the valuation law 1955 and property, which up to now have been used as agricultural and forestry assets or as an operating land according to § 60 (1) (2) (2) of the valuation law in 1955.

§ 3. This Regulation shall expire on the expiry of 31 December 2008.

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