Act To Amend The Assessment Act

Original Language Title: Gesetz zur Änderung des Bewertungsgesetzes

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Assessment Law Change Law

Non-official table of contents

BewGÄndG

Date of issue: 13.08.1965

Full quote:

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

:Last modified by Art. 4 G v. 27.7.1971 I 1157

See Notes

Footnote

(+ + + Text credits: 1.8.1971 + + +) for more details on the stand specification. name="BJNR008510965BJNE000100306 " />Table of Contents

Art 1

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Art 2

(1) For land ownership, the next main determination of the unit values in accordance with § 21 of the Evaluation Act, as amended by Article 1 (8), is to the beginning of the calendar year 1964 (main reference 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 Leases 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 economy and on a social rent and residence law of the 29th July 1963 (Bundesgesetzbl. 524) in the period up to 1. The annual gross rent before this increase as an annual gross rent of 1 January 1964 has been increased. January 1964. By way of derogation from Section 21 (1) (1) of the Evaluation Act, the date of the next main determination of the unit values of the property following the main determination of the unit values of the basic property shall be determined by special law.(2) In accordance with Articles 22 to 23a of the valuation law in the version of Article 1 (9) to (11), the continuation of the unit values, post-determination and cancellation of unit values established in accordance with paragraph 1 shall, for the first time, be applied for the first time to the The date on which the unit values referred to in Article 3 (1) are applied for the first time shall be the date on which the taxation is based.(3) Subject to the provisions of paragraph 4, for the first time
1.
§ 23b of the valuation law in the version 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 property in 1964,
2.
§ 24a of the Evaluation Act, as amended by Article 1, No. 13, in the case of the continuation and readjustment of the unit values of the property referred to in paragraph 2. Time.
(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 remaining unit values of the basic property will continue to be maintained. and subsequent findings of unit values of land ownership in accordance with the previous provisions of the valuation law and the implementing rules which have been adopted. Value proposition on the 1. January 1970, 1. January 1971, 1. January 1972 and 1. By way of derogation from § 22 of the valuation law in the current version, January 1973 only if the value is either more than a quarter or more than 200,000 Deutsche Mark from the unit value of the last term of the valuation , which has been established in accordance with the provisions of the previous legislation. 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 is at least 1,000 Deutsche Mark from 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 evaluation and the Income Tax Act of 22. July 1970 (Bundesgesetzbl. 1118) are also available in the case of continuation and post-determination of unit values to 1. January 1972 and 1. 1 January 1973.(5) In the case of the determination of unit values in accordance with the law applicable to the 1. January 1965, or at a later date, the membership of the livestock holdings for 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 The valuation law in the version in force before the entry into force of this law is no longer applicable. Continuing education for this reason is on the 1. January 1965, 1. January 1966 and 1. 1 January 1967, on request. It must be carried out in January 1968 or at a later date on its own account without regard to the limits of the continuing operation.(6) In the case of a date of assessment in accordance with Section 23 (4) of the inheritance tax law at an earlier date than the date determined in the law relating to inheritance tax referred to in the second sentence of paragraph 1, paragraph 4 shall apply accordingly.(7) In the case of the unit evaluation of mineral extraction rights and of commercial enterprises, the following shall apply to the application of the provisions of the valuation law:
1.
To apply
a)
§ 21 of the Valuation Act, as amended by Article 1 (8), from the date on which, for the first time following the entry into force of this Act, the unit values of mineral extraction rights or of industrial plants are fixed. ,
b)
§ 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: shall be carried out for the first time in accordance with the main fixed position referred to in point (a), and by unit values of mineral extraction rights, or by industrial enterprises,
c)
§ 24a of the Evaluation Act, as amended by Article 1 (13), from the date on which, for the first time after the main fixed position referred to in point (a), there are Post-determination of unit values of mineral extraction rights are made
2.
The previous provisions of the valuation law and those to them , in the case of advance and post-determination of the unit values of the right of mineral extraction and of commercial establishments, to a date previously referred to in point 1 (a)
(8) In determining the 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 based on: .(9) Until the establishment of the evaluation advisory board, up to 31 December 2008. December 1966, its tasks are carried out by the provisional evaluation advisory board, which is based on the law on the formation of a provisional assessment advisory board of 28 December 1996. September 1950 (Bundesgesetzbl. 682). Until the formation of the reviewers ' committees, up to the end of the 31. December 1966, their tasks are carried out by the expert committees, which are based on the previous § 35 of the valuation law and in accordance with § 8 of the Implementing Regulation to the valuation law of 2. February 1935 (Reichsgesetzbl. 81) have been formed in the version currently in force. Non-official table of contents

Art 3

(1) The date from which the unit values of the basic property of the main arrest in 1964 (Article 2 (1) sentence) 1) in the determination of unit values of the commercial holdings and in the determination of the taxes, and the taxable measures to be applied from that date shall be determined by special law.(2) From the date referred to in paragraph 1, the basic 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 December 2008. March 1965 (Bundesgesetzbl. 155), and § § 28, 29 and 33 of the Basic Tax Implementing Regulation of 29. January 1952 (Bundesgesetzbl. 79), as last amended by Article I of the Regulation amending the basic tax provisions of 31 December 2008. July 1961 (Bundesgesetzbl. 1118), to apply certain tax rates. The tax rate, which is based on the value ratios of 1. In accordance with the law referred to in paragraph 1, it is intended to ensure that the amounts of the taxable amounts of the agricultural and forestry holdings and the amounts of the taxable amounts of the land are to be determined in accordance with the law referred to in paragraph 1. In each case, the figures remain approximately the same as those of the tax-measured amounts which, in the case of the unit values established in accordance with the previous law, and the previous tax rates, respectively, are in each case total. Non-official table of contents

Art 4

(1) The date from which the date on which the law of the valuation law is applied in the version of this Act , a special law shall be used to determine unit values observed in the approach of court costs.(2) For the application of the Courts of 24. April 1947 (Annex B to Regulation No 84-Erbhöfe-, Official Journal of the British Military Government No 18 p. 505) is, until further notice, the unit values which are governed by the provisions of the valuation law and the previous provisions of the Law on the Evaluation of the Law of Military Government. Implementing rules are established. Nonofficial table of contents

Art 5

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Type 7

In conjunction with the main determination of the unit values of the Landowners on the 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. Non-official table of contents

Art 8

This law applies in accordance with Section 12 (1) of the Third Transfer Act of 4. January 1952 (Bundesgesetzbl. 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. Non-official table of contents

Art 9

(1) This law enters into force on the day after it is announced.(2) Non-official table of contents

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