Act To Amend The Assessment Act

Original Language Title: Gesetz zur Änderung des Bewertungsgesetzes

Read the untranslated law here: http://www.gesetze-im-internet.de/bewg_ndg/BJNR008510965.html

Act to amend the assessment Act BewGÄndG Ausfertigung date: 13.08.1965 full quotation: "Act to amend the assessment Act of 13 August 1965 (BGBl. I S. 851), most recently by article 4 of the law of 27 July 1971 (BGBl. I S. 1157) is changed" stand: last modified by article 4 G v. 27.7.1971 I 1157 for more information on the stand number you see in the menu see remarks footnote (+++ text detection from validity) : 1.8.1971 +++) type 1 - type 2 (1) for real estate is the next main determination of unit values according to § 21 of the assessment Act in the version of article 1 No. 8 on the beginning of the calendar year 1964 instead (main finding 1964). In determining main 1964 is considered in the assessment of land in earned value procedure, if the crude annual rent due to rent sharing according to § 15 of the second Federal hire Act in the version of article 1 No. 1 of the Act to amend terms of the law about the dismantling of home command and a social rental and timeshare by July 29, 1963 (Bundesgesetzbl. I p. 524) in time up to January 1, 1964 has been enhanced is, the applicable to this increase in raw annual rent as annual raw rent from January 1, 1964. The date of 1964 following the main finding next main establishment of unit values of real estate is determined by way of derogation from article 21, paragraph 1 No. 1 of the assessment Act by special law.
(2) updates the unit values established pursuant to paragraph 1, subsequent findings and suspensions of unit values of real estate are made according to §§ 22 and 23a of the assessment Act in the version of article 1 No. 9-11 for the first time on the date, from which to the unit values referred to in article 3 para 1 first based on taxation.
(3) subject to paragraph 4, are 1 article 23 to be applied for the first time b of the assessment Act in the version of article 1 No. 11, the provisions of article 1 No. 17, 19 and 21, and section 79 of the assessment Act in the version of article 1 No. 26 at the main finding of the unit values of real estate in 1964, 2. section 24a of the assessment Act in the version of article 1 No. 13 at updates and subsequent findings of the unit values of the property on the date referred to in paragraph 2.
(4) for the purposes of taxation, where that pursuant to paragraph 1 or paragraph 2 identified unit values still not the taxation basis be, updates the previous unit values of land and subsequent findings of unit values of real estate are still made according to the previous provisions of the assessment Act and the regulations issued to them. Value updates on January 1, 1970, 1 January 1971, January 1, 1972, and on January 1, 1973 only be done by way of derogation from section 22 of the assessment act as previously amended, if the value either by more than a quarter, or more than 200,000 Germans mark by the unit value of the last statement date, which has been established under the previous rules. If the value is different to the bottom, the deviation must be at least 3,000 German mark, if the value is different to the top, at least 50,000 deutsche marks. Is an economic unit the plot zoom in or, so the unit value without regard to these boundaries determined new, if the new value to at least 1,000 Deutsche mark by the unit value of the last statement date. The update to null DM with the loss of the economic unit shall remain unaffected. The provisions of article 3 of the law on the amendment and supplementation of assessment legislation and the income tax act of 22 July 1970 (Bundesgesetzbl. I p. 1118) are also updates and subsequent findings of unit values on January 1, 1972, and on January 1, 1973 to apply.
(5) in the determination of unit values by applicable law on January 1, 1965, or the affiliation of the herds to the agricultural assets later according to § 28 para 3 No. 4 in conjunction with article 39a of the assessment act as amended by this Act. § 29 par. 3 of the assessment act as amended before the entry into force of this Act is no longer to apply. Updates for this reason are on 1 January 1965, January 1, 1966 and January 1, 1967, on request, on January 1, 1968 or later perform officio without regard to update limits.
(6) in the case of a key date valuation according to § 23 paragraph 4 of the law of inheritance tax on an earlier point in time than the time that sentence 2 mentioned law for inheritance tax is determined in which in paragraph 1, paragraph 4 shall apply mutatis mutandis.
(7) when assessing unit of mineral extraction rights and by commercial enterprises, the following applies to the application of the provisions of the assessment Act: 1. There are to apply a) § 21 of the assessment act as amended article 1 No. 8 by the time to the first after the entry into force of this Act a main finding of the unit values is made from mineral extraction rights or commercial establishments, b) section 22 of the assessment Act in the version of article 1 No. 9 and Section 23a of the assessment Act in the version of the article 1 No. 11 from the time the first according to the main finding referred to in letter a updates and cancellations of unit values are made from mineral extraction rights or commercial establishments, c) article 24 a of the assessment Act in the version of article 1 No. 13 by the time the first time after the main finding referred to in letter a updates and subsequent findings of unit values of mineral extraction rights are made.
2. the existing regulations of the assessment Act and the regulations issued to them are still updates and subsequent findings of the unit values of mineral extraction rights and commercial establishments on an earlier as to the number 1 letter of a designated time to apply.
(8) in determining the overall assets and domestic assets section 74, paragraph 1 is at no. 24 by the time no. 3 as amended by article 1 to apply, from which the unit values established pursuant to paragraph 1 are based.
(9) until the formation of the evaluation Advisory Committee, at the latest until 31 December 1966, its tasks by the preliminary assessment Advisory Committee, which under the Act on the establishment of a provisional assessment Advisory Council of September 28, 1950 (Bundesgesetzbl. P. 682) is made. Until the formation of the committees of experts, at the latest until 31 December 1966, their tasks be carried out by the committees of experts, after the previous § 35 of the assessment Act and according to § 8 of the implementing regulation to the assessment Act of February 2, 1935 (Reichsgesetzbl. I p. 81) have been made in the currently valid version.

Type 3 (1) the date from which the unit values of the main finding 1964 land (article 2 para 1 sentence 1) in the determination of unit values of commercial establishments and in determining the taxes shall be used be, and from that date to apply taxation standards shall be determined by special law.
(2) from the date referred to in paragraph 1 on you are no longer with property tax in article 12 of the basic tax law of August 10, 1951 (Bundesgesetzbl. I p. 519), last amended by the law amending the basic tax law of 24 March 1965 (Bundesgesetzbl. I p. 155), and sections 28, 29 and 33 of the land tax implementing regulation of 29 January 1952 (Bundesgesetzbl. I S. 79), last amended by article I of the regulation to change int rules of 31 July 1961 (Bundesgesetzbl. I p. 1118), to apply specific tax measures. The tax measures, which are applied to the unit values determined according to the conditions of value from January 1, 1964, should be determined in accordance with the law referred to in paragraph 1 that the Steuermeßbeträge of agriculture and forestry holdings and the Steuermeßbeträge of built-up land each total almost remain the same as the Steuermeßbeträge arise each total when the unit values established under existing law and the existing control measures.

Type 4 (1) the date from which the unit values established according to the provisions of the assessment act as amended by this Act with the approach of the court costs are based, is determined by special law.
(2) for the application of the court order of April 24, 1947 (Annex B of Regulation No. 84 - farms, Official Journal of the British military Government No. 18 S. 505) the unit values are applicable until further notice, which are determined according to the previous provisions of the assessment Act and the regulations issued to them.

Type 5 - type 6 - type 7 in conjunction with the main finding of the unit values of the property on January 1, 1964 will performed a unit value statistics as Federal statistics. The copies of the unit value notices serve as counting papers. The counting papers can't contain the names and the addresses of the taxpayer.

Type 8 
This law applies in accordance with § 12 para 1 of the third of transfer Act of January 4, 1952 (Bundesgesetzbl. I p. 1) also in the Federal State of Berlin. Regulations, which are adopted on the basis of the assessment Act or on the basis of this Act, apply in the Federal State of Berlin according to § 14 of the third of transfer Act.

Type 9 (1) this Act enters into force on the day after its promulgation.
(2) Appendix 1 - Annex 2 - annex 3 - Appendix 4 - Annex 5 - Annex 6 - Appendix 7 - Appendix 8 -.