Law on the Change of State property tax

(Change of ceiling on the basis of the calculation of communal ground, with regard to new grounds, changes to the land, use or plan conditions, etc.)

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 :

§ 1

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, Law No. No. 705 of 25. June 2010, Law No. No. 1605 of 22. December 2010 and Law No 1377 of 28. December 2011, the following changes are made :

1. Section 1 (1). 4, ITREAS :

" Stop. 4. For new reasons, as mentioned in paragraph 1. The reasons referred to in paragraph 1 shall be : 2 where there has been a change in the land, use or plant and ownership of the property, where changes have been made in the distribution rate and where the customs and tax administration has performed a recruitment according to section 33 (3) of the assessment. In the case of paragraph 16, 16, 17 or 18, this recruitment shall apply as a basis for the calculation of the taxable basis after paragraph 1. 2, no. 2. where improvements are taken, the basic value shall be used without the previous deduction of improvements as a basis for the calculation of the taxable basis after paragraph 1. 2, no. 2. Deductions for improvements that have been made with effect over the last year in which the basic value after deduction of improvements and reduction in exemptions for groundwork, cf. paragraph 2, no. Paragraph 1 shall be deducted from the taxable basis or before deducted from the valuation of section 33 (3) of the assessment. In the calculation of the taxable basis after paragraph 1, 16, 17 or 18. 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 subject to the level of the adjustment percentage for the intermediate years, cf. paragraph 3. "

2. § 31 ITREAS :

" § 31. For claims on account of the basis of which is supported in section 1 (2). 4, in the current applicable law or section 1 (1). 6, enter obsolescence in derogation from paragraph 3 (3). 1, in the law on the limitation of claims, the earliest. "January 2014."

§ 2

The law shall enter into force on 1. January 2013.

§ 3

For reasons on which the customs and tax administration before the entry into force of the law has been employed according to the section 33 (3) of the assessment. Articles 16, 17 or 18 shall be calculated on the basis of the taxable basis after Article 1 (1). 2, no. 2, in the municipality of municipal property tax after this law's § 1, nr. 1, for the purpose of the basic tax-of-calculation from and by 2013.