Publication of the loans for the payment of property taxes
In this way, the loans for the payment of property taxes shall be announced, cf. Law Order no. 1007 of 26. In October 2009, with the changes that result from law no. 1547 of 21. In December 2010 and section 2 of the Law No 622 of 12. June 2013.
The announced legal text relating to section 1 (a) shall not apply until 1. December, 2013, cf. § 17, in the law # 622 of 12. June 2013 amending various legislative provisions relating to applications, notifications, requests, notifications and declarations to public authorities.
§ 1. At the request of the owners of the properties referred to in paragraph 1, 4, shall provide the municipalities if the conditions laid down in paragraph 1 are 4 is fulfilled, loans for the following expenditure :
1) The costs of property taxes, which are the responsibility of the buildings in question, for reasons of property, courtyard and garden.
2) The costs of connection with the premises in question to collective installations in cases where there is a connection is in service.
Paragraph 2. The local authorities may decide that the borrowing scheme shall in addition to the costs referred to in paragraph 1. 1 shall also include road and sewer expenses and similar leagrs. that incumbs the property.
Paragraph 3. Loans are provided by the municipality that the property is located in.
Paragraph 4. Loans pursuant to paragraph 1. 1 and 2 may be granted only if :
1) the owner or his spouse is resident here in the country and at the time the amount due has been due to be due to payment, has reached the age of the population of the population, cf. Section 1 of the Social Security Social Security Act or Pension of Social Security, Act of Highest, Middle Interest, increased regular and general early retirement, etc., or Law of Partial Pensions or Receiving Salariest,
2) the property contains an inhabitable housing, preferably used by the owner or his household for inhabitation, including for recreation of the population. In the case of two or multi-family houses and buildings used both for housing and for business purposes, including agricultural navigation, the loan may be granted only to the payment of the property, where applicable, taxes and so on, which, according to the assessment authorities, are concerned ; the distribution of proportionally falls to the apartment of the owner or his household,
3) the loan under the rules in section 4 shall be ensured by way of a non-attached letter or by the owner-pawn.
Paragraph 5. People who own two or more of the items referred to in paragraph 1. 4 mentioned properties may be granted only to loans for the payment of property taxes and so on which are incumgable to one of the buildings.
Paragraph 6. However, the municipality Board may, in exceptional circumstances, derogate from the condition that the owner or his spouse has reached the age of retirement, cf. Section 1 of the Social Security Social Security Act or Pension of Social Social Security, Act of Highest, Middle Interest, increased regular and general early retirement, etc., or Law of Partial Pensions or Receiving Partial-Salvage, cf. paragraph 4, no. 1.
Paragraph 7. The rules of paragraph 1. 1-6 also applies where a property is in a multi-state line. However, in such cases, a loan eligible for loans may only be granted to a part of the maximum amount of the loan amount referred to in paragraph 1. This part corresponds to the share of the property, which the sameowner and his household owner have.
§ 1 a. The payment of property taxes shall be submitted to the municipality where the property is situated, using the digital solution that the local authority provides (digital self-service). Requests not made by digital self-service shall be rejected by the municipality management board, cf. however, paragraph 1 Two and three.
Paragraph 2. If the local authorities consider that there are special conditions to ensure that the citizen is not to be expected to use digital self-service, the local authorities must offer the public authority to submit that the request may be submitted in a different way other than by digital self-service. by paragraph 1. The municipality Board determines how a request is included in 1. Act. to be submitted, including whether to submit it orally or in writing.
Paragraph 3. The municipal management board may be extraordinarily beyond the provisions of paragraph 1. 2 mentioned cases not to reject a request that has not been made by digital self-service if a total economic assessment is clear benefits for the municipality by receiving the request in a different way than digitally.
Paragraph 4. A digital request is considered to have been reached when it is available to the municipality board. `
§ 2. The loan amounts shall be used by the municipal management board directly to the payment of the taxes and charges for which the loan has been granted.
§ 3. The loan amounts shall be brackets with an annual interest rate corresponding to an average, with two decimal places of the effective interest on all outstanding mortgage payments in the 12 months per month. 1. October of the previous year. The interest shall be calculated from the last on payment day for the taxes and so on for which the payment of the loan amounts is used. The interest shall be attributable by the end of the year.
§ 4. For the payment of the loan amount, with accrued interest, there is a non-attached letter or an owner's mortgage payment letter with a mortgage on the property or in a proportion of the property, cf. Section 1 (1). 7.
Paragraph 2. The damage to the secesspreads or ownership of the pawn must have pawn within the most recent employee property value. In cases where the indemnified or the owner's pawn letter has been paid in a proportion of the property, it must have security within a proportional part of the regulated property value.
Paragraph 3. The Indemless letter or ownership of the owner's letter must be a priority. The local authorities may, on the basis of the borrower ' s request, supply the indecitation to the non-attached or to allow ownership of the ownership letter to be relodged in the context of the second lock-taking. However, the letter of injury or ownership of the person pawn shall continue to be guaranteed within the limits set out in paragraph 1. 2.
Paragraph 4. The local authority must allow the non-attached letter or an owner's pawn letter, which is tingly on the property in accordance with Article 4, relodes back loans which are subsequently granted under the rules of mortgage law when the loan is included in the depositing of loans which have so far been granted ; had security in the property prior to the indemless letter or the owner's pawn letter. However, the new loan shall not exceed the remaining debt on the loans paid so far by the addition of costs to the loan conversion. Moreover, the maturity of the new loan and the dragonne profile must also remain unchanged in relation to the current loan. However, the actual maturity of the new loan may be extended to the nearest time for debt securities to be the nearest time for debt securities.
Paragraph 5. When the indemless letter or the owner's pawn letter is required, loans may be granted until the loan amount of the interest charged to the loan amounts to 95%. of the damaging effects of the indemnial or ownership of the pawn to the letter.
Paragraph 6. When further loans are not granted, the interest rate shall be charged later on to the future collection of municipal property taxes and in accordance with the applicable rules.
§ 5. The loan amounts that have been charged with the interest payable shall be due when the property or the property changes to the property. However, if the property of the owner's death or the ownership of the owner in a nursing home, institution to persons with extensive physical or mental disabilities or psychiatric institution is overtaken by a household member, however, the municipality Board may, allow the amount to remain indecable and that loans are still to be granted. This also applies to where a spouse takes over the property into the sitting of the next week's estate. A spouse who, in the cases in front of this case, is taking over the property, however, has a claim that already granted loans with credited interest remain indelited.
Paragraph 2. Where a loan amount has fallen to payment in accordance with paragraph 1. 1, a borrower in conjunction with several consorority, may allow a proportionate portion of the loan amount to be transferred to loans after Section 1 (1). 7.
Paragraph 3. For the collection of a loan amount due to payment in accordance with paragraph 1. 1 shall be given a reduction in the interest rate after 1. January, 2011. The impact of the accrued interest rates is, in 2011, 33%. The impact will then be reduced annually by a percentage point until the impact in 2019 amounts to 25%.
§ 6. Every year before 1. In March, the municipality shall notify the borrower of the municipality ' s loans by the municipality. 1. in January of the preceding calendar year, property taxes and so on and the interest paid shall be paid.
§ 7. The Municipal Management Board ' s decisions may not be brought before the second administrative authority.
§ 8. You are under paragraph 1, paragraph 1. 4, no. 2, the necessary allocations of the valueable securities forming the basis for taxation and calculation shall be carried out by the assessment authorities, in accordance with the law on the assessment of the country ' s fixed properties.
Paragraph 2. The cost of distribution in accordance with paragraph 1. 1 is borne by the municipality.
§ 9. (Aphat)
§ 10. (Excluded)
§ 11. The law shall take effect on loans granted for the payment of property taxes and so on for tax year 1983 and the following tax years, cf. however, paragraph 1 Two and three.
Strike two-four. (Transitional provisions, excluded)
§ 12. The law does not apply to the Faroe Islands and Greenland.
Law No 1547 of 21. In December 2010, the following entry into force shall include :
The law shall enter into force on 1. January, 2011.
Law No 622 of 12. June 2013 amending various legislative provisions relating to applications, notifications, requests, notifications and declarations to public authorities, if section 2 inserts section 1 a, provides the following entry into force and transitional provisions :
Paragraph 1. The law shall enter into force on 1. December, 2013.
Paragraph 2. The law shall apply only to applications, notifications, requests, notifications and declarations made pursuant to the entry into force of the law.
The Ministry of Economic and Interior, the 30. August 2013
Niels Jørgen Mau
/ Pernille Hvidtfield oygård