First Regulation On The Implementation Of § 39 Para 1 Of The Assessment Act

Original Language Title: Erste Verordnung zur Durchführung des § 39 Abs. 1 des Bewertungsgesetzes

Read the untranslated law here: http://www.gesetze-im-internet.de/bewg_39dv_1/BJNR009370967.html

First Ordinance for the implementation of § 39 para 1 of the valuation law § 39DV Assessment Act 1 copies date: 30.08.1967 full quotation: "first Ordinance for the implementation of § 39 para 1 of the assessment Act of August 30, 1967 (Federal Law Gazette I S. 937, 1184)" footnote (+++ text detection from: 6.9.1967 +++) input formula on the basis of § 39 para 1 and article 123 para 1 of the assessment act as amended on December 10, 1965 (Bundesgesetzbl. I p. 1861) the Federal Government with the consent of the Federal Council decreed: § 1 for the main assessment bases comparative figures will be fixed on January 1, 1964. They are 1 for agricultural use without special crops of Appendix 1, to hop and asparagus of Appendix 2 refer to 2 for the special crops.

2. this Regulation shall apply section after section 14 of the third of transfer Act of January 4, 1952 (Bundesgesetzbl. I p. 1) in conjunction with article 8 of the Act to amend the assessment Act of 13 August 1965 (Bundesgesetzbl. I S. 851) in Berlin, Germany.

Article 3 this regulation enters into force on the day after its announcement.

Appendix 1 (section 1 No. 1) main assessment bases of agricultural use (site of the original text: BGBl. I, 1967, 938-945) A. Introduction 1.
The main assessment bases of agricultural use are identified by serial numbers (item No. No.), whose first or first and second Ziffern the Oberfinanzdirektion show the country and the next digit. The digits indicate the sequential number within the General Directorate of financial after the point. The digits correspond to: digit country number Oberfinanzdirektion 1 Schleswig-Holstein 1 keel 2 Lower Saxony 1 Hannover, Hannover 2 St. A. Hanover, St. A. Oldenburg 3 North Rhine-Westphalia 1 Munster 2 Düsseldorf 3 Cologne 4 Rhineland-Palatinate 1 Koblenz 5 Hessen 1 Frankfurt 6 Saarland 1 Saarbrücken 7 Baden-Württemberg 1 Karlsruhe 2 Freiburg 3 Stuttgart 8 Bayern 1 Nuremberg 2 Munich 9 Hamburg 1 Hamburg 10 Bremen 1 Bremen 11 Berlin 1 Berlin example : The main assessment base 81.15 is the fifteenth main assessment base of agricultural use in the bayer. Upper financial district of Nuremberg.
2. in the "Remarks" column notes contained a) on other uses occurring in the same operational.
It H mean Holzung - forestry use WG vineyard - actually use G horticulture - horticultural use Ho hop - use part hops Spa asparagus - use part of asparagus;
(b) ensure that the same operation is also the main assessment base for another use or other part of use of.
It mean see HO... Assessment base for hops see Spa... Assessment base for asparagus;
(c) surfaces for specific features such as industrial damage, Outlander, inclusion in the agricultural use of the principal assessment base, limiting the effectiveness of the principal assessment base on certain cases, such as large enterprises.
B. composition of the main assessment bases of the agricultural use of item No. No.
  Municipality, village or district of financial district agricultural comparative (LVZ) 100 per ha remarks Schleswig-Holstein Oberfinanzdirektion Kiel 11.01 CL. Kollmar Itzehoe 41 G 11.02 Kronprinzenkoog Meldorf 75 11.03 Kating Husum 47 11.04 Bohmstedt Husum 35 11.05 Fargau Plön 34 11.06 Seven Oaks Ratzeburg 20 H 11.07 Borstel Elmshorn 37 H 11.08 Moordorf Itzehoe 11.0 11.09 Gammendorf Oldenburg-Holstein 63 11.10 Fehrenbötel bad Segeberg 21 11.11 Barque Horst Stormarn 50 H , area common for large enterprises 11.12 Sievers village Eutin 45 11.13 Tiebensee Heide 47 11.14 Sönke Nissen Koog Husum 71 11.15 Engelbrecht'sche-Wildnis Itzehoe 60 G 11.16 herring sand Heath 60 11.17 Jardelund leak 18,0 H 11.18 Westerholm Flensburg 45 H Lower Saxony Oberfinanzdirektion Hannover - Hanover tax department 21.01 Machtsum Hildesheim, Germany 108 21.02 apply esse peine 37 21.03 front Hagen Stadthagen 66 21.04 Odagsen Northeim 74 21.05 de singer Ode Northeim 54 21.06 Varendorf Uelzen 61 H 21.07 Kirchgellersen Lüneburg 32 H 21.08 Wechtern Stade 36 G 21.09 Tüschendorf Osterholz-Scharmbeck 16.5 21.10 Stockdorf
Sulingen 52 21.11 wheel LOH Gifhorn 28 H 21.12 Lübeln Lüchow 16,0 H 21.13 Deimern Soltau 22 H 21.14 Weertzen Zeven 25 H 21.15 Nenndorf Buchholz i. d. Nordheide 51 H 21.16 Offensen Northeim 39 H 21.17 Wester Ihlienworth Otter village 19.5 21.18 Intschede Verden 53 21.19 Kohlenstädt Rinteln 74 21.20 Großenberg HAMELN 18.0 21.21 Wolperode bad Gandersheim 48 H 21.22 Padingbüttel Wesermünde-land 50 21.23 Rötzum peine 43 21.24 Evensen Nienburg 43 21.25 Ahrsen Soltau 39 H 21.26 Hellingst Osterholz-Scharmbeck 22 H 21.27
Ahnsen Gifhorn 35 H 21.28 Lütgenade Holzminden 42 H 21.29 bosses Soltau 23 H 21.30 Lüderode Goslar 83 H, common area for large enterprises 21.31 Papenrode helmstedt 47 21.32 Schwachhausen Celle 26 H 21.33 Schatensen Uelzen 36 H 21.34 Bargstedt Stade 34 H 21.35 Horstedt Syke 25 H 21.36 Deinsen Alfeld 70 21.37 Lemmie Hannover-land 76 H 21.38 Radegast Lüneburg 26 21.39 Rehren AO Rinteln 43 H 21.40 Walle Gifhorn 29 H , Spa (see Spa 21.01) Oberfinanzdirektion Hannover - tax department Oldenburg 22.01 therefore Osnabrück-land 46 H 22.02 singing Ibrahim Osnabrück-land 56 H 22.03 long Quakenbrück 37 H 22.04 Repke Cloppenburg 44 H 22.05 Hayenwärf Norden, England 54 22.06 Brandlecht Bentheim 22 H 22.07 brass Lingen 27 H 22.08 Rastdorf ash village 15.0 22.09 landscape polder empty 80 G 22.10 suurhusen () Emden 29 22.11 Erich cast Wittmund 48 22.12 Neustadtgöden Wang mouth 61 22.13 Hüllstede Westerstede 34 22.14 Neuenbrok Norden Hadi 19.0 22.15 Manslagt Emden 45 22.16 Hatzum empty 29 22.17
Picture of stone village of ash 13.5 H 22.18 Walchum ash village 36 22.19 Bagband Aurich 22 22.20 Mansholt Oldenburg 34 H 22.21 Jeddeloh II Westerstede 17.0 22.22 Westerburg Oldenburg 17.0 22.23 Schweinebrück Wilhelmshaven 39 22.24 Handorf Vechta 60 H 22.25 Scharrelerdamm Cloppenburg 13.0 22.26 esterwegen ash village 8.5 North Rhine-Westphalia Finance Directorate General Münster, Düsseldorf, Cologne 31.01 Almsick Ahaus 31 H 31.02 Bochum-Gerthe Bochum 65 industrial damage 31.03 Hattrop Soest 87 31.04 Elpe Brilon 9,0 H 31.05 Eike LOH Lippstadt 25 31.06 Oldinghausen Herford 73 H 31.07 Oesterwiehe Wiedenbrück 34
H 31.08 Osterledde Ibbenbüren 49 H 31.09 Afholderbach Siegen 7.5 31.10 Großeneder Warburg 69 31.11 West borken borken 33 31.12 Freckenhorst Warendorf 42 H 31.13 Frotheim Lübbecke 36 31.14 Blintrop Arnsberg 32 H 31.15 southern churches Lüdinghausen 43 H 31.16 Sommersell Lemgo 67 H Düsseldorf 32.01 Bracht Dülken 71 32.02 Kamp-Lintfort Moers 86 32.03 torment Castle Kleve 75 32.04 Hamminkeln Wesel 45 32.05 bees Wesel 76 32.06 Hasselbeck D ' village-Mettmann 78 Cologne 33.01 Hüchelhoven Bergheim 120 33.02 Abdo Wipperfürth 51 H 33.03 Heseln Gummersbach
27 H 33.04 Frohngau Gemünd 17.5 H 33.05 Dorff Aachen country and Monschau 52 33.06 Flamersheim Euskirchen 75 33.07 Alstädten Cologne-country 82 industrial damage 33.08 Badjie Bergheim 100 industrial damage Rhineland-Palatinate Oberfinanzdirektion Koblenz 41.01 Otterstadt Speyer 58 41.02 Billigheim bad Bergzabern 68 WG 41.03 Rodenbach Kaiserslautern 36 41.04 Udenheim Alzey 71 WG 41.05 Meddersheim Bad Kreuznach 39 H, WG 41.06 Benzweiler Simmern 28 41.07 Thür Mayen 43 H 41.08 oberraden Neuwied 29 41.09 rings of Ahrweiler 61 H 41.10 Kradenbach Daun 21 H 41.11
Low Leek Prüm 23 H 41.12 Oberstedem Bitburg 23 H 41.13 Kahren Saarburg 9.0 41.14 Waigandshain Hachenburg 17.5 41.15 Frettenheim of worms 78 WG 41.16 Hefersweiler lauterecken 17,0 H 41.17 Fischbach Kaiserslautern 43 41.18 Dannstadt Ludwigshafen 60 WG, G 41.19 Miehlen St. Goarshausen 39 41.20 obersülzen Grünstadt 82 WG, G 41.21 Werner Berg Landau 9,5 H 41.22 Malborn Bernkastel 21 Hesse Oberfinanzdirektion Frankfurt am Main 51.01 Ellnrode Frankenberg 57 51.02 Ihringshausen Kassel Spohr road 57 51.03 Flörsheim FFM Höchst 53 51.04 Berndorf Korbach 43 51.05 ceiling Bach Ziegenhain
40 51.06 Rauischholzhausen Marburg 56 51.07 Übernthal Dillenburg 5.0 51.08 Bensheim Bensheim 72 WG 51.09 Niederjosbach FFM maximum 24 51.10 back Belastingen Hanau 45 51.11 Danz meadows Fulda 13,0 H 51.12 Herleshausen Eschwege 41 H 51.13 Grebenstein, Hofgeismar 63 51.14 Eschborn FFM-Höchst 68 51.15 Weickartshain casting 35 51.16 Barg Nidda 20 51.17 Ober Erlenbach Friedberg 88 Outlander 51.18 Harpertshausen Dieburg 44 51.19 upper Easter Michelstadt 26 H 51.20 wallerstädten Groß-Gerau 71 51.21 Stormbruch Korbach 14.0 Oberfinanzdirektion Saarbrücken Saarland 61.01 Busby Merzig 23 H 61.02 Mondorf
Merz-18.5 61.03 Hirstein St. Wendel 21 H 61.04 Niedersalbach Saarbrücken I 40 61.05 Erbach reiskirchen Homburg 37 61.06 Orscholz Merz-38 ethnic Oberfinanzdirektion Karlsruhe of Baden-Württemberg, Freiburg, Stuttgart Karlsruhe 71.01 Mittelschefflenz Mosbach 48 71.02 rear box Tauberbischofsheim 7.5 H 71.03 Mülben Mosbach 26 H 71.04 Wössingen Karlsruhe-Durlach 47 71.05 Leutershausen Weinheim 66 G 71.06 Edingen Mannheim Neckar town 74 71.07 Adelshofen Sinsheim 53 71.08 ditch Karlsruhe-Durlach 27 Spa 71.09 Reilingen Schwetzingen 34 Spa Freiburg 72.01 Stadelhofen Offenburg 46 WG , G 72.02 black Bach Neustadt 16,0 H 72.03 rice Elfingen Donaueschingen 23 H 72.04 Riedheim Leimbach Überlingen 32 G 72.05 Böllen Schopfheim 3.0 72.06 Krenkingen Tiengen 10,5 H 72.07 Kinzigtal Wolfach 11,5 H 72.08 Grafenhausen Lahr 46 72.09 Denkingen Stockach 27 72.10 Bodersweier Kehl 54 G 72.11 Hügelsheim müllheim 51 WG 72.12

Hornberg Obergebisbach Säckingen 6,5 H 72.13 Hüsingen Lörrach 23 H 72.14 Heinstetten Stockach 9,5 H 72.15 Ehingen singing 30 72.16 Grißheim Freiburg 31 Spa 72.17 Freiamt Emmendingen 14,0 H 72.18 Offnadingen Freiburg 69 WG Stuttgart 73.01 coins village Urach 17.5 73.02 Bayums Wangen/allg. 41 H 73.03 Emberg Hirsau 29 H 73.04 dewangen Aalen 19.5 73.05 Stimpfach Crailsheim 15,5 H 73.06 Herrentier Bach Crailsheim 23 H 73.07 Weißbach Öhringen 16.0 73.08 Haagen Bad Mergentheim 14.5 WG 73.09 Mieterkingen Saulgau 33 73.10 Walbertsweiler Sigma rings
24 73.11 Wolfhausen Tübingen 29 HO (cf. HO 73.02) 73.12 Simmersfeld Hirsau 27 H 73.13 Gornhofen Ravensburg 36 G 73.14 Harthausen Stuttgart Kö 46 73.15 commune of Neidlingen Kirchheim Teck 12.0 73.16 Oberdigisheim Balingen 6.5 73.17 Illingen Mühlacker 45 WG 73.18 Stetten a. H. Heilbronn 81 WG, Outlander 73.19 Morbach Backnang 27 H 73.20 Mittelbiberach Biberach/RISS 34 H, Outlander 73.21 holzhäusern Friedrichshafen 36 HO , G, H (cf. HO 73.01) Bavaria Oberfinanzdirektion Nürnberg, Munich Nuremberg 81.01 Leutenbach Forchheim 26 81.02 Frechetsfeld Amberg 18,5 H 81.03 Haber village Cham 17,0 H 81.04 be Weiden i. d. Obpf.
10,5 H 81.05 Rothaurach Schwabach 22 H 81.06 gap Schwabach 26 HO, H (cf. HO 81.01) 81.07 Oberasbach Gunzenhausen 20 H 81.08 Roth Ansbach 22 H 81.09 handlebar home Uffenheim 24 81.10 Wolkshausen Obaidi Schultze 78 81.11 Niedernberg Aschaffenburg 20 81.12 Ginolfs Bad Neustadt a. d. S. 0 H, incl. Hochrhönfläche 81.13 Gochsheim Schweinfurt 28 G 81.14 Kemmern Bamberg 31 81.15 Maeda Coburg 35 81.16 Göhren Naila 17,0 H 81.17 Hof-Moschendorf Court 22 81.18 before village Wunsiedel 13,0 H 81.19 Eßleben Schweinfurt 63
 
81.20 Altshausen i.Grabfeld Bad Neustadt a. d. p. 20 81.21 waters village Ochsenfurt 85 81.22 hail city Regensburg 59 H 81.23 book Nuremberg Central 34 G, Spa (see Spa 81.01) 81.24 ham Brunn Amorbach 26 H 81.25 Oberscheinfeld Neustadt/Aisch 16,5 H 81.26 Neuzirkendorf Pegnitz 16,5 H 81.27 Kevenhüll Beilngries 32 H 81.28 Helmstadt Marktheidenfeld 52 81.29 Reichenschwand Hersbruck 28 H, HO (cf. HO 81.04) 81.30 Lonnerstadt Forchheim 22 H 81.31 Irfersdorf Beilngries 27 HO (cf. HO 81.05) Munich 82.01 low vineyards Memmingen 41
H 82.02 Altusried Kempten 43 H 82.03 Unterbach fish bad Tölz 24 H 82.04 Osterwarngau Miesbach 45 H 82.05 Niederaudorf Rosenheim 9,0 H 82.06 Surheim running 51 H 82.07 Brighton Traunstein 44 H 82.08 Ranoldsberg Mühldorf 38 H 82.09 Frontenhausen Vilsbiburg 38 H 82.10 OHU Landshut 37 H 82.11 Vallried Augsburg-land 29 82.12 Schretzheim Dillingen 55 82.13 Reimlingen Nördlingen 54 82.14 Ludwig Moss Neuburg a. d. D. 31 82.15 Langquaid Mallersdorf 34 H , Ho 82.16 Mitterharthausen Straubing 74 H 82.17 Habischried Zwiesel 17.5 H 82.18 Möslberg Passau 8,0 H 82.19 Obermeitingen Landsberg/Lech 16.0 82.20 Mering-Augsburg-land 33 82.21 Garham Vilshofen 26 H 82.22 Otting running 40 H 82.23 hard Traunstein 36 H 82.24 Gunzesried Immenstadt 15,0 H 82.25 Alpe arid Horn and Obergschwend Ibrahim city 7,0 H 82.26 Alpe large Rechberg Traunstein 5.5 82.27 Schleching with Haider Alpe Traunstein 22 H 82.28 Moscow courts with cooking country Alpe bad Tölz 10.0 H 82.29 Oakes Lai Pfaffenhofen 33 H , HO (see Ho 82.02) 82.30 Brunnthal Munich-land 39 H 82.31 wall Miesbach 51 H 82.32 Feldkirchen Munich 44 82.33 Poigham Griesbach 45 H 82.34 Puch Pfaffenhofen 23 H, HO (see Ho 82.01) Hamburg, Bremen, Berlin Oberfinanzdirektion Hamburg, Bremen, Berlin Hamburg 91.01 Reitbrock Hbg.-Dammtor 41 91.02 Fischbek Hbg.-Dammtor 24 91.03 Lemsahl-Mellingstedt Hbg.-Dammtor 38 91.04 cracks Hbg.-Dammtor 31 Bremen 101.01 current Bremen-Mitte 41 101.02 low block land Bremen-Mitte 31 Berlin 111.01 Gatow-Berlin-Spandau 31 H Appendix 2 (§ 1 No. 2) main assessment bases of special crops Asparagus and hops (site of the original text: BGBl. I, 1967, 946-947) A. introduction the main assessment bases of special crops hops and asparagus are marked 1 through Ho hop = or asparagus, 2. by sequential numbers (item No. No.), whose first Ziffer the Oberfinanzdirektion detect the country and whose second digit = Spa. The digits indicate the sequential number within the General Directorate of financial after the point.
The digits correspond to digit country number Oberfinanzdirektion 2 Lower Saxony 1 Hanover, St. A. Hannover 2 Hanover, St. A. Oldenburg 3 North Rhine-Westphalia 1 Munster 2 Düsseldorf 3 Cologne 4 Rhineland-Palatinate 1 Koblenz 7 Baden-Württemberg 1 Karlsruhe 2 Freiburg 3 Stuttgart 8 Bayern 1 Nuremberg 2 Munich example: at the main assessment base HO 82.02 is the second main assessment base of special culture hops in the bayer. Upper financial district of Munich.
 
B. compilation of the main assessment bases of special culture hops item No. No. Community financial district of hop growing comparison number 100 per ha vineyards Ho 73.01 holzhäusern Friedrichshafen 97.0 Tettnang Ho 73.02 Wolfhausen Tübingen 10.0 Rottenburg Herrenberg-Weilderstadt (RHW) HO 81.01 gap Schwabach 90,0 gap Ho 81.02 gap Schwabach 86.5 gap Ho 81.03 Ellingen Weissenburg/Bavaria 80.0 gap Ho 81.04 Reichenschwand Hersbruck 9.0 Hersbrucker mountain Ho 81.05 Irfersdorf Beilngries 64.0 Jura Ho 82.01 Puch Pfaffenhofen/ILM 81.0 Hallertau Ho 82.02 Oakes Lai Pfaffenhofen/ILM 89.5 Hallertau C. compilation of the main valuation bases the special culture asparagus item No. No. Community financial district of asparagus build comparison number 100 per ha vineyards Spa 21.01 Walle Gifhorn 72.0 Brunswick-Gifhorn Spa 32.01 Walbeck funds 99.5 Niederrhein Spa 41.01 Hanhofen Speyer 103,0 Rhine Spa 71.01 Mannheim-Käfertal Mannheim Neckar town 89.5 Rhine Spa 71.02 Hochstetten-Karlsruhe-Durlach 98.0 Rhine Spa 81.01 book Nuremberg Central 71.0 Nuremberg Spa 82.01 Waidhofen Schrobenhausen 55.5 Schrobenhausen