Amendment To The Law On Real Estate Tax

Original Language Title: změna zákona o dani z nemovitostí

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=67909&nr=1~2F2009~20Sb.&ft=txt

1/2009 Sb.



LAW



of 18 May. December 2008,



amending Act No. 337/1992 Coll., on real estate tax, as amended by

amended



Parliament has passed the following Act of the United States:



Article. (I)



Act No. 337/1992 Coll., on real estate tax, as amended by Act No.

315/1993 Coll., Act No. 249/1994 Coll., Act No. 247/1995 Coll., Act No.

65/2000 Coll., Act No. 492/2000 Coll., Act No. 239/2001 Coll., Act No.

483/2001 Coll., Act No. 576/2002 Coll., Act No. 235/2004 Coll., Act No.

669/2004 Coll., Act No. 179/2005 Coll., Act No. 217/2005 Coll., Act No.

340/2005 Coll., Act No. 545/2005 Coll., Act No. 112/2006 Coll., Act No.

186/2006 Coll., Act No. 261/2007 Coll. and Act No. 296/2007 Coll., is amended

as follows:



1. in § 9 para. 1, point g) repealed.



2. § 9 para. 1 (b). r), the words "or changes in terms of reducing

thermal performance of the building structural modifications to which it was issued

building permits, "shall be deleted.



3. At the end of the text of paragraph 12 the words ", with the exception of the land

referred to in § 5 para. 1. "



Article. (II)



Transitional provisions



1. Where entitlement to the exemptions from the buildings in accordance with § 9 para. 1

(a). g) Act No. 337/1992 Coll., on real estate tax, in the version in force

to the effective date of this Act, the exemption shall be granted for the last time

in the tax year 2009.



2. If entitlement to the exemptions from the buildings in accordance with § 9 para. 1

(a). r) Act No. 337/1992 Coll., on real estate tax, in the version in force

to the effective date of this Act, the exemption shall be granted for the last time

in the tax year 2012.



Article. (III)



The effectiveness of the



This Act shall take effect on the date of its publication.



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