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In accordance with the decision of the Parliament:
Real estate and other property formation law (554/95) Shall be subject to the payment of the real estate fee as provided for in this Act.
In accordance with this law, a fee shall also be levied on a delivery or mission comparable to the law in accordance with other legislation, or the function which the property formation authority shall carry out at the request of: In the case of a delivery or assignment, at the same time it is expressly provided for or prescribed.
The following shall apply, mutatis mutandis, to the purchase of a real estate payment for real estate supplies, including the other measure referred to in paragraphs 1 and 2 above. (22.11.1996/878)
The real estate fee shall be charged to the State when the property service is carried out by an official in the service of the surveyor. A property delivery fee shall be charged to the municipality for the purpose of carrying out a real estate transaction by a civil servant.
The amount of the real estate fee shall be equal to the total cost to the State or the municipality of the property delivery (cost value) . A similar fee may be imposed for similar deliveries even if the total cost of the individual deliveries is different.
The real estate payment is provided for in the form of a work allowance or as a delivery fee. In addition, the delivery fee shall include the costs and allowances referred to in paragraph 5. The delivery fee to be recovered from the delivery may also be determined in the form of work compensation and, in part, as a contribution to the delivery. The costs and allowances referred to in paragraph 5 may be recovered as a real estate payment, either directly or may be included in the payment or delivery allowance.
The work allowance shall be provided for on the basis of the working time, average wage costs and delivery on the basis of other costs incurred by the measuring institution or municipality. The decree of the Council of State provides for more detailed provisions on the other costs to be taken into account.
Delivery compensation shall be determined on the basis of the total average cost of deliveries by type of delivery.
The costs and compensations for carrying out the delivery are:
(1) expenditure and allowances resulting from the performance of the tasks referred to in Article 180 of the property formation law;
(2) the remuneration referred to in Article 182 (2) of the property formation law;
(3) fees and allowances paid to trustees and experts; and
(4) other costs and compensation for delivery that are not the cost of lobbying.
For specific reasons, the property delivery charge may be waived or imposed on the basis of the fees laid down in this Article as laid down by the Government Decree.
The Ministerial Decree of the Ministry of Agriculture and Forestry provides more detailed provisions for payments made pursuant to Article 3. However, in the case of real estate deliveries to which a delivery order is issued by a municipal property registry administrator, the fees shall be determined on the same basis in the fee for the purchase of the property, which shall be decided by the municipal council.
If the parcel or account swap is carried out in the territory occupied by the municipality in the place of employment and the municipality has carried out all the off-road works required by the delivery, the municipality has reduced the supply fee for the municipality concerned With an equivalent share.
Paragraph 6 has been repealed by L 21.12.2001/1434 .
The factual, procedural and clerical errors referred to in Articles 271 and 272 of the Property formation Act shall not be subject to the payment of a real estate payment. (27.11.2009/960)
The real estate fee shall not be imposed either:
(1) the property delivery carried out for the purpose of the State, when the delivery has been carried out by an official in the service of the Earth Measurement Institute; (13.12.2012)
(2) the reallocation to the extent that it has examined and resolved the conditions and scope of the delivery and is not the new division of the project promoter, within the meaning of Article 68 (2) of the Adequer Act; (21.12.2001)
(3) supplies and tasks for which the cost of carrying out the costs of the State or municipality is provided separately; and
(4) settlement or settlement of a clerical error in the transaction or in the property register.
When the cost of determining who would be required to pay the real estate payment, and what would be the proportion, would appear to be increased to the State or the municipality, which would not be imposed on the property charge.
The Decree of the Council of State lays down the cases in which real estate supplies are referred to in paragraph 2 (1). (13.12.2012)
The property for which the real estate delivery charge has been imposed is the deposit on the property charge and on the interest to be calculated on the basis of the (540/95) in Chapter 20 Provides.
The real estate delivery charge is determined by the delivery engineer. Any other measure or task shall be determined by the undertaking or mission of the real estate payment.
The real estate delivery fee shall be imposed and collected after the delivery is final. Any other measure or mission shall be imposed and collected on the basis of a transaction or mission.
Prior to the imposition of the final real estate payment, the amount of the costs incurred or the estimated completion rate of the works carried out from the work carried out may be imposed and the degree of completion of the work carried out (partial payment) . However, if the final real estate payment is to be made in the form of delivery compensation, the final instalment fee may be imposed on the final delivery fee. The amount of the contribution may not exceed the amount of the final real estate payment.
An advance payment of the real estate payment may be charged to the applicant and other interested parties (advance payment) And require the security of the payment of the real estate payment as provided for by the Decree of the Government. The advance payment shall be valid, as provided for in Article 8 of the transaction fee.
In the case of the State and the municipality of the municipality of the municipal property registry, the surveyor may grant a deferral to a natural person or to the estate of the estate.
The decision of the land-measuring body and the municipality of the municipality's property registry shall not be appealed against.
The decree of the Council of State provides for a further clarification of the reasons for granting a deferral of payment.
The real estate fee is levied at one time. The Regulation may provide for the recovery of the fee in several instalments. However, a fee based on the rate of purchase of real estate may be charged in two or more instalments according to the amount of the real estate fee.
If the real estate payment is not made during the time period, the amount due shall be paid at the rate of the annual default interest rate. (633/1982) According to the interest rate referred to in paragraph 1. In addition, the costs arising from the recovery of the overdue charge shall be reimbursed. Recovery and recovery of recovery costs shall comply with the law on recovery of claims (513/1999) . The provisions on consumer protection of the said law are complied with even if the person liable is not a private person. (18.1.2013/40)
Excessive or incorrectly inherited real estate payment is refunded and paid in interest (633/1982) Interest rate referred to in paragraph 2 minus two percentage points. (21.12.2001)
However, the real estate payment referred to in paragraph 1 shall not be reimbursed and shall not be remunerated if it is less than the amount prescribed by the Regulation.
The decision to impose a real estate fee shall not be contested by any appeal.
The real estate fee is valid, in accordance with the law on the implementation of taxes and charges. (20/2007) Provides. The basic appeal referred to in the law shall be governed by administrative law. (27.11.2009/960)
More detailed provisions on other aspects of recovery and other enforcement of this law are laid down by a decree of the Government.
This Act shall enter into force on 1 January 1997.
This law repeals the Law of 2 May 1972 on the measurement fee (20,29) With its subsequent modifications.
Before the entry into force of this Act, measures may be taken to implement the law.
Before the entry into force of this Act, any measure or measure which has been killed shall be subject to the provisions of this Act and the provisions adopted pursuant to them. The taxa referred to in Article 137a (1) (1) of the CPC, which is fixed before the entry into force of this Act, shall remain in force until the municipal council has decided on a fee for the purchase of real estate in accordance with Article 3 (2). (22.11.1996/878)
Upon the entry into force of this Act, the imposition and collection of the immovable property payment in the unfinished business or mission shall comply with the provisions of this Act. However, the payment discounts shall be subject to the provisions laid down in the entry into force of this Act.
The rest of the law or regulation provides for a surveyor fee for the entry into force of this law after the purchase of the property.
THEY 227/94 , MmVM 45/94This Act shall enter into force on 1 January 1997.
THEY 114/1996 , MmVM 12/1996, EV 150/1996
This Act shall enter into force on 1 January 2002.
Before the entry into force of this Act, any measure or measure which has been killed shall be subject to the provisions of this Act concerning the payment of real estate in force and the provisions adopted pursuant thereto.
Where, at the time of entry into force of this Act, the impending delivery or assignment provides for the payment of the real estate payment to be made in the form of the remuneration of the working time and in the form of overcompensation and under this law, By virtue of the provisions laid down in the provisions and regulations adopted, provides for a delivery fee for such a delivery before the date of entry into force of the law, in accordance with previous rules and regulations and after the entry into force of the law, Of this Act and of the provisions and provisions adopted pursuant to it Included.
On the date of entry into force of this Act, the work in progress or the task of which, in accordance with the provisions of this Act or the provisions adopted pursuant thereto, the payment of the real estate payment is provided in the form of a delivery fee, the real estate payment Provides for the entire supply, in accordance with this law and with the provisions and regulations adopted pursuant to it.
At the time of entry into force of this Act, the pending delivery shall be subject to the provisions of Article 6 (2) and the provisions on the reduction of the property charge.
THEY 142/2001 , MmVM 11/2001, EV 177/2001
This Act shall enter into force on 1 January 2010.
This law repeals the decree of the Government of the Government of (1560/2001) , as part of Regulation 62/2009.
The costs resulting from the levying of a real estate payment due before the entry into force of this Act shall apply from the date of entry into force of this Act.
THEY 163/2009 , MmVM 8/2009, EV 139/2009
This Act shall enter into force on 16 March 2013.
THEY 57/2012 , LaVM 14/2012, EV 126/2012
This Act shall enter into force on 1 January 2014.
THEY 68/2013 , MmVM 7/2013, EV 102/2013
This Act shall enter into force on 1 March 2014.
Where a delivery or operation has been terminated before the entry into force of this Act and provides for the payment of a real estate payment in the form of a delivery fee, the delivery fee shall be imposed by applying the provisions in force at the time of the killing.
THEY 144/2013 , MmVM 16/2013, EV 179/2013
