Law amending the Evaluation Act

Unofficial table of contents

BewGÄndG

Date of completion: 13.08.1965

Full quote:

" Law amending the Evaluation Act of 13 August 1965 (BGBl. 851), as last amended by Article 4 of the Law of 27 July 1971 (BGBl I). 1157) has been amended "

Status:

Last amended by Art. 4 G v. 27.7.1971 I 1157

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 1.8.1971 + + +) Unofficial table of contents

Species 1

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Type 2

(1) For land ownership, the next main determination of the unit values in accordance with Article 21 of the Evaluation Act, as amended by Article 1 (8), shall be at the beginning of the calendar year 1964 (main fixed position 1964). In the case of the main arrest in 1964, the valuation of land shall be subject to the proceeds of the yield value procedure if the annual gross rent is based on the lease price release according to § 15 of the Second Federal Lease Act as amended by Article 1 (1) of the Act on the amendment of the deadlines of the law on the dismantling of the housing forcibly economy and on a social tenancy and residence law of 29 July 1963 (Federal Law Gazette). 524) in the period up to 1 January 1964, the annual gross rent before this increase as an annual gross rent of 1 January 1964. By way of derogation from Article 21 (1) (1) of the valuation law, the date of the next main determination of the unit values of the basic property following the main determination in 1964 shall be determined by special law. (2) Continuation of the provisions of paragraph 1 , in accordance with Articles 22 to 23a of the valuation law as amended in Article 1 (9) to (11), for the first time, the unit values, post-determination and cancellation of unit values of the basic property shall be made at the time of the date on which the unit values are to be determined. Unit values laid down in Article 3 (1) for the first time on taxation (3) Subject to the provisions of paragraph 4, for the first time

1.

Section 23b of the valuation law, as amended by Article 1 (11), the provisions of Article 1 (17), (19) and (21) and (79) of the valuation law, as amended by Article 1 (26), in the main determination of the unit values of the basic tenure 1964,

2.

Section 24a of the Evaluation Act, as amended by Article 1 (13), in the case of the continuation and subsequent determination of the unit values of the basic property at the date referred to in paragraph 2.

(4) For the purposes of taxes where the unit values established in accordance with paragraph 1 or paragraph 2 are not yet based on taxation, the current standard values of the property shall continue to be maintained and shall be continued, and The following provisions of unit values of the property have been determined in accordance with the previous provisions of the valuation law and the implementing rules which have been adopted. Notwithstanding the provisions of Section 22 of the Evaluation Act, the value for the period 1 January 1970, 1 January 1971, 1 January 1972, 1 January 1972 and 1 January 1973 shall be amended only if the value is either more than one quarter or more. by more than 200,000 Deutsche Mark, deviating from the unit value of the last fixed date, which has been determined in accordance with the previous regulations. If the value deviates downwards, the value deviation must amount to at least 3,000 Deutsche Mark, if the value deviates upwards, at least 50,000 Deutsche Mark. If, in the case of an economic unit, the land area is reduced or enlarged, the unit value shall be reestablished without regard to these limits if the new value by at least 1000 Deutsche Mark is of the unit value of the last Detection time is different. The continuation to zero Deutsche Mark in the event of a loss of economic unity shall remain unaffected. The provisions of Article 3 of the law amending and supplementing the law on valuation and the income tax law of 22 July 1970 (Bundesgesetzbl. 1118) shall also apply to 1 January 1972 and 1 January 1973 in the case of continuation and post-determination of unit values. (5) In the case of the determination of unit values in accordance with the applicable law, 1 January 1965 or a later date. The date on which the animal stocks belong to the agricultural property is determined in accordance with Section 28 (3) No. 4 in conjunction with Section 39a of the valuation law in the version of this Act; § 29 (3) of the Evaluation Act in the before entry into force this law is no longer applicable. For this reason, on 1 January 1965, 1 January 1966 and 1 January 1967, it must be carried out on request, on 1 January 1968 or at a later date, without regard to the limits of maintenance. (6) In the case of an application, the following shall be made on 1 January 1965. According to Article 23 (4) of the Inheritance Tax Act at an earlier date than the date on which the law on inheritance tax referred to in the second sentence of paragraph 1 is determined, paragraph 4 shall apply. (7) In the case of the unit valuation of mineral extraction rights and of commercial establishments shall apply to the application of Provisions of the Evaluation Act:

1.

The following shall apply:

a)

Section 21 of the Evaluation Act, as amended by Article 1 (8), from the date on which, for the first time after the entry into force of this Act, a main determination of the unit values of mineral extraction rights or of industrial plants is carried out. ,

b)

Section 22 of the valuation law, as amended by Article 1 (9) and (23a) of the valuation law, as amended by Article 1 (11), from the date on which, for the first time, the main fixed position referred to in point (a) of the valuation law shall be subject to further changes and Repeals of unit values of mineral extraction rights or of industrial plants shall be carried out,

c)

Section 24a of the Evaluation Act, as amended by Article 1 (13), from the date on which, for the first time in accordance with the main fixed position referred to in point (a), the continuation and subsequent findings of unit values of mineral extraction rights shall be made.

2.

The previous provisions of the Evaluation Act and the implementing provisions adopted to them continue to apply to the continuation and subsequent determination of the unit values of mineral extraction rights and of commercial enterprises to a earlier than at the date referred to in point 1 (a).

(8) In the determination of total assets and domestic assets, Article 74 (1) (3), as amended by Article 1 (24), shall be applied from the date on which the unit values established in accordance with paragraph 1 are used. (9) To the Formation of the Assessment Advisory Board, no later than 31 December 1966, its tasks are carried out by the provisional assessment advisory board, which is based on the Law on the formation of a provisional assessment advisory board of 28 September 1950 (Bundesgesetzbl. 682). Until the formation of the reviewers ' committees, until 31 December 1966 at the latest, their tasks are carried out by the expert committees, which according to the previous § 35 of the valuation law and in accordance with § 8 of the implementing regulation on the valuation law of 2 February 1935 (Reichsgesetzbl. 81) have been set up in the version currently in force. Unofficial table of contents

Art 3

(1) The date on which the unit values of the basic tenure of the 1964 main arrest (Article 2 (1), first sentence) are based on the determination of unit values of industrial holdings and the determination of taxes, and the (2) From the date referred to in paragraph 1, the property tax is no longer the same as in § 12 of the Basic Tax Law of 10 August 1951. (Bundesgesetzbl. 519), as last amended by the Law amending the Basic Tax Law of 24 March 1965 (Bundesgesetzbl. 155), and § § 28, 29 and 33 of the Basic Tax Implementing Regulation of 29 January 1952 (Federal Law Gazette). 79), as last amended by Article I of the Regulation amending the basic tax provisions of 31 July 1961 (Bundesgesetzbl. 1118), to apply certain tax rates. The tax rates applied to the unit values determined in accordance with the value ratios of 1 January 1964 shall be determined in accordance with the law referred to in paragraph 1 in such a way as to ensure that the levels of taxation of holdings in the country are:- and forestry and the amounts of the taxable amounts of the land plots in each case remain approximately the same as those of the taxable amounts which have been observed in the case of the unit values established in accordance with the previous law and the previous tax rates. in each case. Unofficial table of contents

Species 4

(1) The date on which the unit values determined in accordance with the provisions of the valuation law in the version of this Act are based on the approach of court costs shall be determined by special law. (2) For the application the Rules of the Courts of 24 April 1947 (Annex B to Regulation No 84-Hereditary Courts, Official Journal of the British Military Government No 18, p. 505), until further notice, are the unit values which, in accordance with the provisions of the Evaluation Act and the provisions of the Law on the Evaluation of the Law of the Republic of Germany, are the implementing rules which have been adopted. Unofficial table of contents

Species 5

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Species 6

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Species 7

In connection with the main determination of the unit values of the property to 1 January 1964, a unit value statistic is carried out as federal statistics. The copies of the unit value modestals serve as counter papers. The census documents shall not contain the names and addresses of the taxable persons. Unofficial table of contents

Art 8

This law applies in accordance with the provisions of Section 12 (1) of the Third Transfer Act of 4 January 1952 (Federal Law Gazette). I p. 1) also in the Land of Berlin. Legal orders issued pursuant to the valuation law or under this law shall apply in the Land of Berlin pursuant to Section 14 of the Third Transfer Act. Unofficial table of contents

Art 9

(1) This law shall enter into force on the day following its proclamation. (2) Unofficial table of contents

Appendix 1

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Appendix 2

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Appendix 3

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Appendix 4

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Appendix 5

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Appendix 6

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Appendix 7

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Appendix 8

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