Law on the Change of State property tax
(Amendment of the provisions on ceiling on the basis of the calculation of communal ground, with regard to the deduction of improvements)
We, by God's grace, the Queen of the Danes, do our thing.
The parliament has adopted the following law, and we know that the following law has been approved by Parliament's consent :
In the Law of the municipal property tax, cf. Law Order no. 1006 of 26. In October 2009, as amended by Section 17 of Law No 529 of 26. May 2010 and Law No 705 of 25. In June 2010, the following changes are made :
1. Section 1 (1). 5, ITREAS :
" Stop. 5. For reasons of taxable reasons, as referred to in paragraph 1, 2, where deduction for improvement lapses, the basic value shall be used without the previous deduction of improvements as a basis for the calculation of the taxable basis in accordance with paragraph 1. 2, no. 2. In the calculation, the estimate shall be made in the last year, where the basic value after deduction of improvements and reduction in exemptions for the cause, cf. paragraph 2, no. 1, the taxable basic value of the tax year shall be the subject of the tax rate at the level of the adjustment rate for the intermediate years, cf. paragraph 3. "
2. § 27, paragraph. 2, ITREAS :
" Stop. 2. If payment is not made no later than one of the municipal management board by one of the local authorities, the municipality shall be entitled to degrade the tax amount from the day of the day of the day on which a interest is due in accordance with section 7 (4). 2, on the levying of taxes and levies, etc., with a supplement of 0,4 percentage points for each starting month until payment occurs. `
3. § 29, paragraph. 4, ITREAS :
" Stop. 4. Where changes to the hire or tax calculation lead to the repayment of the tax, the taxable claim shall be required to interest rates in accordance with section 7 (4). 2, on the levying of taxes and levies, etc., with a supplement of 0,4 percentage points for each starting month, until payment occurs. Where payment is made in the form of truncation in the amount of taxation to be taken at the first collection, the interest shall be calculated at the time for the last timely payment day at this collection. `
Paragraph 1. The law shall enter into force on 1. January, 2011.
Paragraph 2. For the calculation of the taxable basic value after paragraph 1 (1), 2, no. 2, in the municipal property tax law, 2011 is used in 2011 the taxable basic value which, in 2010, formed the basis for the imposition of groundwork, without taking account of any new or increased deduction for improvements in the period 2001 to 2010 under section Paragraph 1 (1). 5, in the current law.
Paragraph 3. The provision in paragraph 1 shall be Paragraph 2 shall not apply if, in the case of 2011, the collection of property tax collection is based on a calculation after paragraph 1 (1). 2, no. 2, in the Law of the municipal property tax, where new or increased deduction for improvement in the period 2001-2010 has been taken into account in accordance with section 1 (2). In such cases, in the case of the calculation of the taxable basic value in accordance with section 1 (2), the 5 shall be included in the applicable law. 2, no. 2, in the municipality of property tax the new or increased deduction of improvements in accordance with section 1 (1). 5, which entered into the taxable basic value, which in 2010 created the basis for the intrinmation of grounddoing.
Paragraph 4. In the paragraphs in paragraph 1. The case shall be used for the calculation of the taxable basic value after paragraph 1 (1). 2, no. 2, in the case of municipal property tax in 2012, the taxable basic value which in 2011 formed the basis for the imposition of groundwork, without taking account of any new or increased deduction for improvements in the period 2001 to 2010 pursuant to section 1 (3). 5, in the current law.
Paragraph 5. For claims on account of the basis of which is supported in section 1 (2). 5, in the law applicable to date, lapse regardless of section 3 (3). Rule 30 (1) and 30 (3). 1, in Law No 1. 522 of 6. June 2007 on the limitation of periods of limitation of the first 1. January 2014.
Given to Marselisborg Castle, the 22nd. December 2010
Under Our Royal Hand and Segl
/ Bertel Haarder