Regulation On The Implementation Of Article 55 Par. 3 And 4 Of The Assessment Act

Original Language Title: Verordnung zur Durchführung des § 55 Abs. 3 und 4 des Bewertungsgesetzes

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Regulation for the implementation of § 55 para. 3 and 4 of the valuation law

unofficial table of contents

BewG § 55Abs3/4DV

date of completion: 27.07.1967

full quote:

" Regulation implementing § 55 (3) and (4) of the Evaluation Act of 27. July 1967 (BGBl. 805, 1184), as defined in Article 18 (1) of the Law of 19. December 2000 (BGBl. I p. 1790) "

:Modified by Art. 18 No. 1 G v. 19.12.2000 I 1790

See Notes


(+ + + text evidence: 3.8.1967 + + +) for more details on the stand specification. name="BJNR008050967BJNE000100306 " />Non-Official Table of Contents

Input Formula

Based on § 55 (3) and (4) and § 123 (1) of the Evaluation Act, as amended by the 10. December 1965 (Bundesgesetzbl. In 1861), the Federal Government, with the approval of the Federal Council, decrees: Non-official table of contents

§ 1

(1) For the species of spruce, pine and pine wood Pappel shall be fixed for the evaluation areas specified in paragraph 3. The wood species pine is the larch, the wood species Fichte are the Weymouthskiefer and all other types of coniferous wood. The normal values shall be taken from Appendix 1, subject to the provisions of paragraph 2 and section 2 (2) and (3).(2) For all types of wood and yield classes not listed in Appendix 1, the normal values shall be set at zero DM.(3) The composition of the evaluation areas by financial councils and municipalities is the result of Annex 2. Non-official table of contents

§ 2

(1) The normal values set in Appendix 1 apply to the evaluation of forestry uses, the values of which are Total area exceeds 30 ha.(2) For the evaluation of forestry uses, the total area of which is greater than 2 ha but not exceeding 30 ha, normal values shall be fixed by deduction of the following amounts from the normal values fixed in Appendix 1. compute:
HolzartFichteKieferPappelRevenue class deducting amount in DM/ha
IA 130--
IA 25125--
IA 50120--
IA 75115--
I 2510566123
I 5010062117
I 75 9558111
II90 55105
II 258551 98
II 508047 92
II 75754386
III 25 65--
III 50 60--
III 7555--

The normal values calculated in this way are set to zero DM if they are less than 50, -- DM.(3) For the evaluation of forestry uses, the total area of which does not exceed 2 ha, the normal values shall be set at zero DM. Non-official table of contents

§ 3

The percentages of the shares of the individual age or storage classes at the normal values will be uniform for specify all the valuation areas in the amount to be obtained from Appendix 3. Non-official table of contents

§ 4

The amounts in the German mark referred to in this Regulation are valid after the 31. December 2001 as the calculation parameters. Non-official table of contents

§ 5

This Regulation enters into force on the day after it is announced. Non-official table of contents

Appendix 1 (to § 1 para. 1)
Normal values

(found the original text: BGBl. I 1967, 806-814)

A. Preliminary remarks
It is to be equated: the wood type Fichte:
all other types of softwood, with the exception of pine and larch,
of the pine wood type:
the larch, but not the Weymouthskiefer.
The evaluation areas are marked by numbers, their first or first and second digits indicate the country and its next paragraph the Oberfinanzdirektion.

correspond to the digits:

B. Compilation of the normal values of the valuation areas (DM/ha)

country NumberOberfinanzdirektion
1Schleswig-Holstein 1Kiel
2Lower Saxony1 Hannover
3Nordrhein-Westfalen1 Münster
2 Dusseldorf
7 Baden-Württemberg1Karlsruhe
8Bavaria 1Nuremberg
2 München
9Hamburg1 Hamburg
10Bremen1 Bremen
11Berlin1 Berlin
Example:The valuation area 8110 is the tenth evaluation area in the Bavarian Oberfinanzbezirk Nuremberg.
Wood type and yield classrating area
1101 1102 1103 2101 2102 2103 2104 2105
FichteI, 00128215021700 1565169917071445 1699
2511451352 1538141215381542 12991538
501008 1202137712601377 137611531377
75 871105212161108 1216121010061216
 II, 007349031055 956105510458601055
25606765 906813905892723 905
50479628 758671755740 586755
75351 490610528605588 449605
III, 00 224353462386455 435312455
25 118240339266 329298193329
50-127217146 20216173202
KieferI, 00434535 569534647509477 450
25348444 473442552415 386368
50262 354377350457321 294285
75 176264281257362 226202203
II, 0091174186165 266132110120
25-116123 10219968-65
PappelI, 00---144214421442 14421442
25---132613261326 13261326
50---12111211 121112111211
75---1095 1095109510951095
 II, 00--- 979979979979979
25--- 803803803803803
50--- 626626626626 626
75---450450450450 450
III, 00---274274274 274274

Wood type and yield classrating area
3101 3102 3103 3104 3105 3106 3201 3202 3203 3301 3302 3303
FichteI, 0016521204 16511592170015791498 1705123815611825 1624
2514861067 1492143915371421 13361539109513971652 1453
501320930 1333128513751264 1174137395112331479 1283
751153793 1174113212121106 1012120780810701306 1113
II, 00987656 10159781049948850 10406649061134 943
25834529 869837900804703 892534755978 788
50682401 723696750659556 743403604823 633
75529274 577555601515404 595273453668 478
III, 00376146 431414451370252 446142302513323
25249-312 304332251139 331-185395203
50122-192 194213132-215-6927984
 75--77 8394--99--161-
KieferI, 00 12680266336 694321-454261-339-
25 54-191261 591233-378195-268-
50--116186 488144-302129-198-
75---111385 56-22663- 127-
II, 00----282--149--57-
25----216-- 101----
PappelI, 00 1562124516421733 16881567130215841302 140914091409
25 1442113915221608 15651449117914401179 130313031303
50 1321103414021483 14421331105612961056 119711971197
75 120192812811357 131912139331152933 105210521052
II, 00 1080822116112321196 10958091008809907 907307
25 90365598410501016 920633811633728 728728
50 727489808868836 745457613457550 550550
75 550322631686655 570281415281373 373373
III, 00373 155454504475395 104217104196196 196

Wood type and yield classvaluation area
4101 4102 4103 4104 4105 4106 4107 4108
FichteIA, 00 25432441252423642569 2444--
  252354225623452190 23862265--
502165207021662015 22042087--
 75197518841987 184120211909--
I, 0017861699 18081666183817311602 1937
251601 15171634149616611557 14261751
50 14151334146013261484 138412511565
  751229115212861156 1307121010751379
 II, 0010439701112 986113010369001193
25877805 957834969879743 1023
50711640 801681809722 587858
75545 475645528648565 431631
III, 00 379310489375487 408274524
25 235165346238 338260142384
5090-203101 188112-244
KieferI, 00176106 37325721296189 331
25106- 285177139- 107242
PappelI, 00-------429
II, 00-------114

Holzart und Erclassklasse Rating area
5101 5102 5103 5104 5105 6101
FichteIA, 00 2521236924402628 2464-
252336218722562439 2278-
50 215220052072 22502093-
75196818231888 20621908-
I, 0017841641 1703187317221582
 251614 14741534170015521409
501445 1306136415261381 1237
75 12761138119413531210 1064
II, 00110697010251180 1040892
25948813866 1019881729
50790656708 858722567
75632498 550697562404
III, 00473 341392536403242
25342 206256398266113
50211 71120259129-
75 69--126--
KieferI, 00344239477842 639269
25260156374 722520191
5017672272 603402114
7592-169 484284-
II, 00-- 66364166-
PappelI, 00 973973973973973-
25 862861862862 862-
50752752752752 752-
75 642642642 642642-
II, 00532532 532532532-
25378378 378378378-
50224224 224224224-
 7570 70707070-

Holzart and earnings class Rating area
7101 7102 7103 7104 7105 7106 7107
FichteIA, 00 39103026271126752945 28202508
25 2701281325122477 274026232319
50249126002312 2279253624262131
7522822388 21132081233122301942
I, 002073 21751914188321272033 1754
251870 1969172016901929 18411571
50 16661763152714981731 16481388
751463155813331305 153314561205
II, 00126013521140 1113133512641022
 2510831173 97164511621096862
50906995 802777989927 701
75730 816633609817759 541
III, 00 553638464441644 591381
25 399483317295 495445239
50244329170148 34629997
Kiefer I, 00642563 552444433884335
25515450 434334330754238
50387338 315223227623 140
75260 225197113124493-
II, 00 13311379-- 363-
25----- 275-
50----- 187-
75 -----100-
PappelI, 00--1486--14861486
II, 00-- 926--926926
25-- 725--725725
50-- 524--524 524
75--324--324 324
III, 00--123-- 123123

Wood type and yield classrating area
7201 7202 7203 7204 7205 7301 7302 7303 7304 7305 7306
FichteIA, 00 30592215255020122447 29272907306128282448 2953
252852 20432366185022702710 2690284126192253 2744
5026461870 2181168820922494 24742621241120592536
7524391698 19971527191522772258 2401220318642328
I, 00 22331525181213651737 20612041218219851670 2120
252029 13511628120215601857 1840197617961488 1924
5018241177 1443103813831654 16401770159813061729
7516201003 1259875120614511440 1565139911241534
II, 00 141682910757111029 1248124013591201941 1339
251236 6749125648721070 104911791019782 1169
501055518 748417714893859 1000837622999
75875363585 270557716668821 655462829
III, 00695 207421123399539 478641473302659
2554174281-264391339 492344169516
50386-141- 129243201342208-374
75 232---- 596319275- 231
IV, 0078---------89
KieferI, 00707324 312303345736646 576698299639
25579208217 188249597518461 569194526
504529312273 153458390347440 88413
75 324---57 319261232311- 300
 II, 00196----180133118 183-187
25 109---- 87--98- 140
PappelI, 00 852852852852 852------
25749 749749749749------
50645645 645645645------
 75542542542 542542------
II, 00438438 438438438------
25285285285 285285------
50132132132132 132------

Wood type and yield classrating area
8101 8102 8103 8104 8105 8106 8107 8108 8109 8110
FichteIA, 00244627792725 2790289730482885 287930633064
25 2263258425302589 26892840267826742843 2844
502081 23892335238924812632 2472246926242624
 75189821942141 21892273242422652264 24052404
 I, 00171619991947 19892066221720592060 21862184
25 15341805175417901860 2011185318561968 1966
5013521611 1560159016531804 1647165217501747
75117014171366 13901446159714411448 15321528
 II, 0098712221172 11901239139012351243 13131309
25832 1057100710211064 12151061107011291124
50677891 8428518881039886 897944938
75 522726677681 713864712724759 752
III, 00367560512511 537688537550574 566
25247 430379375396550 397413425417
50127299245 240255411256276 277268
75- 168112104114 273116131128119
IV, 00-----134----
KieferI, 00678 799845212434706 719874719845
25564682721 135329594594744 591710
50450 565597-224 482468614463575
75336448473-119370342 484335440
II, 00222331 349--257216 353206304
25 143252265--181119262109 209
5064172 181--104- 171-114

Wood type and yield classrating area
8201 8202 8203 8204 8205 8206 8207 8208 8209
FichteIA, 00 2985--2749-----
252777-- 2564-----
I, 00215422832188 2007207411479731334 1167
251946 2073198318111882998 82711631007
50 1737186217791614 1689849682991846
7515291651 157414171496699537 820686
II, 001320144113691221 1304550392649 526
2511421262 119410531139406259 505392
50 96410821019885974 262125360257
75786903843 718810129-216 123
III, 00 608723668550645--72-
25470584533 419516----
50331444 399287388----
75 192305264155259----
IV, 0054165 129-130----
KieferI, 00 960767867842 943507192--
25827653745 72081839387--
50695 540623598692280---
75562426502477 567166---
II, 00430 31338035544252---
25 340236297273 357----
50251159214 191272----
75161 82132110187----
 III, 0071---102----
PappelI, 00--1880-1880----
25--1713- 1713----
 II, 00--1211-1211----
25-- 970-970----
75--489- 489----
III, 00-- 248-248----

Wood type and yield classrating area
9101 10101 11101
FichteI, 0017001699 1445
501377 13771153
 751216 12161006
II, 00 10551055 860
25 906905723
50758755 586
75610605 449
III, 00462 455312
25339 329193
75 9576-
KieferI, 00569647 477
50377 457294
 75281 362202
II, 00 185266110
25 123199-
PappelI, 00- 14421442
25- 13261326
II, 00-979 979
50- 626626
 75- 450450
III, 00-274274
unofficial table of contents

Appendix 2 (to § 1 (3)
Assessment Areas
Breakdown of areas by financial district and parts of financial counties (municipalities)

(Fundstelle: BGBl. I 1967, 815-835)
1.Country: Schleswig-Holstein
Oberfinanzdirektion: Kiel
Evaluation area 1101 consists of the financial counties
Leck with all communities
Flensburgwith all communities
Husumwith all communities
Schleswigwith all communities
Eckernförde with all communities
Heidewith all communities
Meldorfwith all communities
Rating area 1102 consists of the financial counties
Kielwith all municipalities 
Rendsburgwith all communities
Neumünsterwith all communities
Plönwith all communities
Eutinwith all communities 
Oldenburg/Holst.with all communities
Itzehoewith all communities
Bad Segeberg with all communities
Evaluation area 1103 consists of the financial counties
Elmshornwith all communities
Stormarnwith all communities
Lübeckwith all communities 
Ratzeburgwith all communities
2.State of Lower Saxony
Oberfinanzdirektion: Hannover
Rating Area 2101 consists of the financial counties
Cuxhavenwith all municipalities 
Otterndorfwith all communities
Stade mit allen municipalities:Assel, Balje, Breitenwisch, Bützfleth, Drochtersen, Engelschoff, Freiburg (Elbe), Großenwörden, Groß Sterneberg, Hüll, Krummendeich, Neuland, Oederquart, Schölisch and Wischhafen
Wesermünde-Landwith all municipalities
Aurichwith all communities
Emden with all communities
Jeverwith all communities
Leerwith all communities
Northwith all communities
Nordenhamwith all communities
Wilhelmshavenwith all communities 
Wittmundwith all communities
Assessment area 2102 consists of the financial counties Buchholz
i. d. Nordheidewith all communities
Burgdorf (Han)with all Communities
Cellewith all communities
Gifhornwithout the communities listed in 2104
Lüneburg without the communities listed in 2104
Nienburg (Weser)with all communities 
Osterholz-Scharmbeckwith all communities
Rotenburg (Han)with all communities
Soltau (Han) with all communities
Stadewithout the 2101 listed Communities
Sulingenwith all communities
Sykewith all communities
Uelzen (Han) without the communities listed in 2104
Allerwith all communities 
Winsen (Luhe)with all communities
Zeven (Bee) Bremen)with all communities
Cloppenburgwith all Communities
Delmenhorstwith all communities 
Oldenburg (Oldbg)with all communities
Osnabrück-Countrywith all communities
Osnabrück-City with all communities
Quakenbrückwith all communities
Vechtawith all communities
Westerstedewith all communities
Evaluation area 2103 consists of the Financial counties
Alfeld (Leine)with all communities
Bad Gandersheimwithout the municipalities listed in 2104
Braunschweig-Land without the municipalities listed in 2104
Braunschweig-Citywith all municipalities 
Göttingenwithout the municipalities listed in 2104
Hameln with all communities
Hannover-Countrywith all communities
Hannover-Mittewith all communities
Hannover-Nordwith all communities
Hannover-Süd with all communities
Hann. Openwith all communities
Herzberg am Harz without the municipalities listed in 2104
Hildesheimwith all communities
Holzmindenwith all communities
Northeim without the municipalities listed in 2104
Peinewith all communities
Rintelnwith all communities
Springs (Deister)with all communities
Stadthagen with all communities
Evaluation area 2104 consists of the financial counties
Bad Gandersheimwith the municipalities:Astfeld, Badenhausen, Bodenstein, Bornhausen, Bornum, Engelade, Gittelde, Hahausen, Herrhausen, Herzog Juliushütte, Ildehausen, Jerze, Kirchberg, Klein Rhüden, Langelsheim-Stadt, Lutter am Barenberge, Mahlum, Münchehof, Nauen, Neuwallmoden, Ortshausen, Schlewecke, Seesen-Stadt, Teichhütte, Volkersheim, Windhausen, Wolfshagen im Harz, as well as the public areas of Badenhausen, Gittelde, Hahausen, Langelsheim, Langenberg, Lutter am Barenberg I and II, Riechenberger Klosterforsten, Seesen I and II and Wolfshagen
Braunschweig-Land mit den municipalities:Abbenrode, Beienrode, Cremlingen, Destedt, Dibbesdorf, Erkerode, Essehof, Flechtorf, Gardens, Groß Brunsrode, Hemkenrode, Hötzum, Hondelage, Hordorf, Klein Brunsrode, Klein Schöppenstedt, Lehre, Lucklum, Niedersickte, Obersickte, Schandelah, Schapen, Schulenrode, Veltheim (Ohe), Volkmarode, Weddel, Wendhausen, sowie das commundefreie Territory Wendhausen
Gifhornwith the municipalities:Ahmstorf, Allenbüttel, Allerbüttel, Almke, Altendorf, Alt Isenhagen, Barnstorf, Barwedel, Beienrode, Benitz, Betzhorn, Boitzenhagen, Bokensdorf, Bottendorf, Brome, Calberlah, Croya, Dannenbüttel, Darrigsdorf, Edesbüttel, Ehmen, Ehra-Lessien, Emmen, Erpensen, Essenrode, Eutzen, Fallersleben-Stadt, Gamsen, Gannerwinkel, Glüsingen, Grassel, Gravenhorst, Grußendorf, Hagen bei Knesebeck, Hankensbüttel, Hattorf, Hehlingen, Heiligendorf, Isenbüttel, Jelpke, Jembke, Kästorf, Kaiserwinkel, Kakerbeck, Klein Steimbke, Knesebeck, Langwedel, Lingwedel, Lüben, Mörse, Neindorf, Neudorf-Platendorf, Ochsendorf, Germany Oerrel, Ohnhorst, Ohrdorf, Osloß, Plastau, Rade, Radenbeck, Rennau, Repke, Rhode, Rottorf, Sandkamp, Schneflingen, Schönewörde, Schweimke, Steimke, Stöcken, Stüde, Suderwittingen, Sülfeld, Tappenbeck, Teschendorf, Triangel, Tülau-Fahrenhorst, Uhry, Voitze, Vorhop, Wagenhoff, fortunehholz, Wasbüttel, Weddersehl, Wedelheine, Wedesbüttel, Wentorf, Wesendorf, Westerbeck, Westerholz, Wettendorf, Wettmershagen, Weyhausen, Wierstorf, Wiswedel, Wittingen-Stadt, Wolfsburg, Wollerstorf, Wunderbüttel, Zasenbeck, Zicherie
Göttingenwith the municipalities:Ballenhausen, Beienrode, Benniehausen, Bischhausen, Bösinghausen, Brake, Diemarden, Ebergötzen, Etzenborn, Falkenhagen, Friedland, Gelliehausen, Groß Lengden, Groß Schneen, Holzerode, Ischenrode, Kerstlingerode, Klein Lengden, Landolfshausen, Lichtenhagen, Ludolfshausen, Mackenrode, Niedergandern, Potzwenden, Reckershausen, Reiffenhausen, Reinhausen, Rittmarshausen, Sattenhausen, Waake, Weißenborn, Wöllmershausen
Goslarwith all Communities
Helmstedtwith all communities 
Herzberg am Harzwith the municipalities:Barbis, Bartolfelde, Elbingerode, Hattorf am Harz, Herzberg am Harz Harz-Stadt, Hörden, Lasfelde, Lauterberg am Harz-Stadt, Lütgenhausen, Osterhagen, Petershütte, Pöhlde, Sachsa Bad-Stadt, Scharzfeld, Schwiegershausen, Steina, Tettenborn, Wollershausen, Wulften, Bad Grund, Lerbach, Lonau, Sieber, St. Andreasberg
Lüchowwith all communities
Lüneburgwith the municipalities:Ahndorf, Alt Garge, Barförde, Barskamp, Bavendorf, Bleckede-Stadt, Boitze, Boltersen, Brackede, Breetze, Buendorf, Dahlem, Dahlenburg, Dübbekold, Eimstorf, Ellringen, Garlstorf, Garze, Gienau, Göddingen, Harmstorf, Hittbergen, Holzen, Jürgenstorf, Karze, Katemin, Köstorf, Kovahl, Lemgrabe, Lüdersburg, Mücklingen, foodendorf, Neetze, Neetzendorf, Oldendorf an der Göhrde, Pommoissel, Radegast, Radenbeck, Rosenthal, Seedorf, Süttorf, Thomasburg, Tosterglope, Ventschau, Walmsburg, Wendewisch
Northeim (Han) with the municipalities of the district of Duderstadt
Uelzenwith the municipalities:Almstorf, Bankewitz, Batensen, Bockholt, ground pond, Boecke, Bollensen, Bomke, Borg, Brockhimbergen, Bruchwedel, Dallahn, Dalldorf, Dörmte, Drohe, Ellenberg, Emern, Flinten, Gödenstedt, Grabau, Groß Malchau, Groß Thondorf, Güstau, Häcklingen, Hagen, Heuerstorf, Himbergen, Hohenweddrien, Hohenzethen, Jarlitz, Kahlstorf, Kattien, Katzien, Kettelstorf, Klein Thondorf, Kölau, Könau, Kroetze, Langenbrügge, Lüder, Meussletting, Molbath, Cereal, Nateln, Nestau, Nettelkamp, Növenthien, Ostedt, Polau, Reddien, Reinstorf, Röhrsen, Rohrstorf, Rosche, Schafwedel, Schlieckau, Schmölau, Schostorf, Schwemlitz, Soltendieck, Stoetze, Strohte, Stütensen, Süttorf, Suhlendorf, Testorf, Teyendorf, Thielitz, Wellendorf, Weste, Wieren, Zarenthien
Wolfenbüttelwith all communities
Assessment area 2105 consists of the Financial counties
Aschendorf (Hümmling)with all communities
Bentheimwith all communities
Lingen with all communities
3.Country: Nordrhein-Westfalen
Oberfinanzdirektion: Münster
The evaluation area 3101 consists of the following: Financial counties
Arnsbergwithout the municipalities listed in 3102
Brilon without the communities listed at 3103
Lippstadtwith the municipalities: Kallenhardt, Suttrop
Meschedewith all communities
Olpewith all communities
Siegen with all communities
Soestwith the municipalities: Delecke, Günne (Möhnesee), Höingen, Hünningen, Körbecke, Lüttringen, Niederense, Parsit, Stockum, Völlinghausen (Möhnesee), Wamel (Möhnesee), Westrich
Evaluation Area 3102 consists of the financial counties
Altenawith all municipalities 
Arnsbergwith the municipalities:Affeln, Allendorf, Altenaffeln, Amecke (Sorpesee), Balve, Beckum, Blintrop, Garbeck, Küntrop, Langenholthausen, Mellen, Volkringhausen
Beckumwith the municipality: Heessen
Bochumwith all communities
Bottropwith all communities
Dortmund-outer city with all communities
Dortmund-Hördewith all communities
Dortmund-Nordwith all communities
Dortmund-Southwith all communities
Gelsenkirchen-Nord with all communities
Gelsenkirchen-Südwith all communities
Gladbeckwith all communities
Hagenwith all communities
Hammwith all Communities
Hattingenwith all communities 
Hernewith all communities
Iserlohn with all communities
Lüdenscheidwith all communities
Lüdinghausenwith the municipalities:Altlünen, Bockum-Hövel, Bork, Olfen-Stadt and -Kspl. Selm, Stockum, Werne a. d. Lip
Recklinghausenwith all communities
Schwelmwith all communities
Wanne-Eickel with all communities
Wittenwith all communities
Evaluation area 3103 consists of the financial counties
Beckumwithout the municipality:Heessen
Brilonwith the municipalities:Alme, Bredelar, Erlinghausen, Madfeld, Nehden, Niedermarsberg, Obermarsberg, Radlinghausen
Detmoldwith the municipality: Grevenhagen
Höxterwithout the communities listed in 3106
Ibbenbürenwith all communities
Lippstadt without the municipalities:Kallenhardt, Suttrop
Paderbornwithout the one at 3105 listed municipalities
Soestwithout the municipalities listed in 3101
Warburgwith all communities
Warendorf without the municipalities listed in 3105
Evaluation area 3104 consists of the financial counties
Ahaus with all communities
Borkenwith all communities
Burgsteinfurtwith all communities
Coesfeldwith all communities
Lüdinghausen without the communities listed in 3102
Münster countrywith all communities
Münster Citywith all communities
Rating area 3105 consists of the financial counties
Bielefeld countrywithout the 3106 listed Communities
Bielefeld Citywith all communities
Detmoldwith the municipalities:Augustdorf, Helpup, Hörste, Lipperreihe, Oerlinghausen, Oesterholz-Haustenbeck, Schlangen
Paderbornwith the municipalities:Anreppen, Bad Lippspringe, Bentfeld, Boke, Delbrück, Dorfbauerschaft Delbrück, Gardoubt, Hagen, Hörste, Hövelhof, Mantinghausen, Marienloh, Ostenland, Rebbeke, Sande, Schloß Neuhaus, Threshold, Stukenbrock, Thule, Verlar, Westenholz, Westerloh
Warendorf with the municipalities:Füchtorf, Greffen, Harsewinkel, Marienfeld
Wiedenbrückwith all Communities
Lübbeckewithout the communities listed in 3106
Mindenwithout the municipalities listed in 3106
Evaluation area 3106 consists of the Financial counties
Bielefeld-Landwith the municipalities:Altenhagen, Babenhausen, Barnhausen, Brake, Brönninghausen, Häger, Heepen, Hilleshed, Jöllenbeck, Milse, Niederdornberg-Deppendorf, Oldentrup, Rotenhagen, Rotingdorf, Schröttinghausen, Theenhausen, Theesen, Ubbedissen/Lippe, Vilsendorf
Bündewith all communities
Detmold without the communities listed in 3103 and 3105
Herfordwith all communities 
Höxterwith the municipalities:Harzberg, Lüdge
Lemgowith all communities
Lübbeckewith the Municipalities:Ahlsen-Reineberg, Börninghausen, Bröderhausen, Büttendorf, Holsen, Huchzen, envelophorst, Oberbauerschaft, Schnathorst, Tengern
Minden mit den municipalities:Bad Oeynhausen, Costedt, Dehme, Eidinghausen, Eisbergen, Hausberge a. d. Porta, Holtrup, Holzhausen a. d. Porta, Lohe, Lohfeld, Möllbergen, Rehme, Uffeln, Veltheim, Vennebeck, Volmerdingsen, Werste, Wulferdingsen
Oberfinanzdirektion: Düsseldorf
Rating area 3201 consists of the financial counties
Lennepwith all municipalities
Remscheidwith all communities
Rating Area 3202 consists of the financial counties
Dinslakenwith all municipalities 
Dülkenwith all communities
Geldern with all communities
Grevenbroichwith all communities
Kempenwith all communities
Klevewith all communities
Krefeld with all communities
Mönchengladbachwith all communities
Moerswith all communities
Neußwith all communities
Rheydtwith all Communities
Weselwith all communities
Rating area 3203 consists of the financial counties
Dusseldorf Old Townwith all Communities
Dusseldorf Mettmannwith all communities 
Düsseldorf-Nordwith all communities
Dusseldorf-Southwith all communities
Duisburg-Hamborn with all communities
Duisburg-Nordwith all communities
Duisburg-Southwith all communities
Essen-Nordwith all communities
Essen-Ost with all communities
Eating-Southwith all communities
Mülheim (Ruhr)with all communities
Oberhausen-Nordwith all communities
Oberhausen-Süd with all communities
Opladenwith all communities
Solingen-Eastwith all communities
Solingen-Westwith all communities
Wuppertal-Barmen with all communities
Wuppertal-Elberfeldwith all communities
Oberfinanzdirektion: Köln
Evaluation area 3301 consists of the Financial counties
Gummersbachwith all communities
Wipperfürthwith all communities
Bergisch Gladbach without the municipalities listed in 3302
Evaluation area 3302 consists of the financial counties
Erkelenzwith all communities
Geilenkirchen with all communities
Jülichwith all communities
Bergheimwith all communities
Dürenwithout the municipalities listed in 3303
Euskirchenwithout the in 3303 municipalities listed in 3303
Bonn Citywith all communities
Bonn-Landwith all communities
Köln-Land with all communities
Köln-Nordwith all communities
Köln-Ostwith all communities
Siegburgwith all communities
Bergisch Gladbach with the municipalities:Bergisch Gladbach, Bensberg, Rösrath, Porz
Aachen-Land and Monschauwith the municipalities:Merkstein, Alsdorf, Höngen, Kinzweiler, Eschweiler, Herzogenrath, Bardenberg, Würselen, Broichweiden, Haaren
Rating Area 3303 consists of the financial counties
Gemündwith all municipalities 
Aachen-Citywith all communities
Aachen-Land and Monschauwithout the communities listed in 3302
Dürenwith the municipalities:Hürtgen, Großhau, Kleinhau, Brandenberg, Bergstein, Nideggen, Abenden
Euskirchenwith the municipalities:Rupperath, Mutscheid, Mahlberg, Schönau, Effelsberg, Münstereifel, Kirchheim, Houverath
4.Country: Rhineland-Palatinate
Oberfinanzdirektion: Koblenz
Assessment area 4101 consists of the financial counties
Ahrweilerwith the municipalities:Adenau, Ahrbrück, Antweiler, Aremberg, Barweiler, Bauler, Blindert, Dankerath, Dorsel, Dümpelfeld, Eichenbach, Fuchshofen, Gilgenbach, Gutsbezirk Ahrbrück, Harscheid, Herschbroich, Hoffeld, Honerath, Hönningen, Hümmel, Insul, Jammelshofen, Kalenborn, Kesseling, Kottenborn, Leimbach, Gap Bach, Meuspath, Müllenbach, Müsch, Niederadenau, Nohn, Nürburg, Ohlenhard, Pitscheid, Pomster, Quiddelbach, Reifferscheid, Rodder, blame, Senscheid, Sierscheid, Staffel, Trierscheid, Wershofen, Wiesemscheid, Wimbach, Winnerath, Tote
Cochemwith the municipalities:Alflen, Auderath, Eppenberg, Filz, Gillenbeuren, Hauroth, Kalenborn, Laubach, Masburg, Müllenbach, Schmitt, Ulmen-Meiserich, Wagenhausen, Wollmerath
Daunwith all communities
Mayenwith the municipalities:Eight, Anschau, Arbach, Arft, Baar, Bereborn, Berenbach, Bermel, Bodenbach, Bongard, Boos, Borler, Brück, Ditscheid, Drees, Engeln, Gelenberg, Gunderath, Hausten, Herresbach, Hirten, Maximum Mountain, Hohenleimbach, Horperath, Hünerbach, Kaperich, Kelberg, Kempenich, Kirchesch, Kirsbach, Kolverath, Köttelbach, Kötterichen, Kürrenberg, Langenfeld, Langscheid, Lind, Lierstall, Luxem, Mannebach, Mayen (Stadt) Teil 1, Mosbruch, Münk, Nachtsheim, Nitz, Oberelz, Reimerath, Retterath, Reudelsterz, Rothenbach, Sassen, Sassen, Siebenbach, Spessart, Uersfeld, Ueß, Virneburg, Volkesfeld, Waldesch, Weibern, Weiler, Welcherath, Welschenbach, Zermüllen
Prümwith the municipalities:Auw, Birresborn, Bleialf, Brandscheid, Buchet, Büdesheim, Dausfeld, Densborn, Duppach, Fleringen, Giesdorf, Gondelsheim, Gondenbrett, Großlangenfeld, Habscheid, Hallschlag, Heckhalenfeld, Heckhuscheid, Hermespand, Kerschenbach, Kleinlangenfeld, Kobscheid, Kopp, Laudesfeld, Mürlenbach, Mützenich, Neuendorf, Niederhersdorf, Niedermehlen, Niederprüm, Oberhersdorf, Oberlascheid, Obermehlen, Olzheim, Oos, Ormont, Prüm (Stadt), Reuth, Rommersheim, Roth, Scheid, Schlausenbach, Schönecken, Schönfeld, Schüller, Schwirzheim, Sellerich, Stadtkyll, Steffeln, Steinmehlen, Urb, Wallersheim, Wascheid, Watzerath, Weinsfeld, Weinsheim, Willwerath, Winterscheid, Winterspelt, Wischeid
Evaluation area 4102 consists of the financial counties
Ahrweilerwithout the municipalities listed in 4101 
Cochemwithout the communities listed in 4101
Koblenzwith all communities
Mayenwithout the 4101 municipalities listed in 4101
newwiedwithout the municipalities listed in 4103
Zellwith the municipalities:Alf, Altstrimmig, Beilstein, Briedel, Briedern, Bullay, Forst, Grenderich, Liesenich, Merl, Mesenich, Mittelstrimmig, Moritzheim, Neef, Pünderich, Sankt Aldegund, Senheim, Tellig, Zell
Evaluation area 4103 consists of the following: Financial counties
Altenkirchenwith all communities
Diezwith all communities
Hachenburgwith all communities
Montabaurwith all communities 
Neuwiedwith the municipalities:Alberthofen, Ascheid, Bauscheid, Brückrachdorf, Dernbach, Dierdorf, Döttesfeld, Dürrholz, Elgert, Giershofen, Großmaischeid, Haberscheid, Hanroth, Harschbach, Hilgert, Isenburg, Kausen, Kleinmaischeid, Lahrbach, Linkenbach, Niederdreis, Niederhofen, Niederwambach, Oberähren, Oberdreis, Puderbach, Ratzert, Raubach, Reichenstein, Richert, Rodenbach b. Puderbach, Stebach, Urbach-Kirchdorf, Urbach-Überdorf, Weroth, Wienau, Woldert
Goarshausenwith all communities
Assessment area 4104 consists of the Financial counties
Bernkastelwith the municipalities:Dhron, Erden, Kesten, Lieser, Lösnich, Maring-Noviand, Neumagen, Niederemmel, Wehlen, Wolf, Zeltingen-Rachtig
Bitburgwith all communities
Prümwithout the communities listed in 4101
Saarburg with all communities
Trierwithout the 4105 listed Communities
Wittlichwith all communities 
Evaluation area 4105 consists of the financial counties
Bad Kreuznachwith the Municipalities:Allenfeld, Argenschwang, Auen, Brauweiler, Dalberg, Daubach, Dhaun, Dörrebach, Eckweiler, Gebroth, Hahnenbach, Heinzenberg, Hennweiler, Hergenfeld, Horbach, Ippenscheid, Kallenfels, Langenthal, Germany Martinstein, Monzingen, Münchwald, Nußbaum, Oberhausen, Pferdsfeld, Rehbach, Schöneberg, Seesbach, Seibersbach, Simmern unter Dhaun, Sommerloch, Spabspine, Spall, Stromberg, Wallhausen, Weiler bei Monzingen, Weitersborn, Winterbach, Winterburg
Bernkastelwithout the communities listed in 4104
Birch fieldwithout the communities listed in 4106
Simmern with all communities
St. Goarwith all communities
Trierwith the Municipalities:Know, Beuren, Börfink-Muhl, Bonerath, Damflos, Farschweiler, Geisfeld, Grimburg, Gusenburg, Heddert, Herl, Hermeskeil, Hinzenburg, Hinzert, Holzerath, Kell, Lampaden, Lorscheid, Mandern, Neuhütten, Osburg, Pölert, Prosterath, Rascheid, Reinsfeld, Schillingen, Schöndorf, Waldweiler, Züsch
Zellwithout those listed at 4102 Communities
Evaluation area 4106 consists of financial counties
Bad Cross-bywithout the communities listed in 4105
Birkenfeld with the municipalities:Baumholder, Berglangenbach, Berschweiler bei Baumholder, Buborn, Dambach, Deimberg, Dickesbach, Eckersweiler, Ellweiler, Fohren-Linden, Gimbweiler, Grumbach, Hahnweiler, Hausweiler, Heimbach, Herren-Sulzbach, Homberg, Hopptowns, Idar-Oberstein (Oberstein), Kappeln, Kirchenbollenbach, Kirrweiler, Langweiler, Leitzweiler, Meckenbach, Merzweiler, Mettweiler, Mittelbollenbach, Mittelreidenbach, Nahbollenbach, Niederalben, Niedereisenbach, Oberreidenbach, Offenbach a. d. Glan, Pfeffelbach, Reichenbach, Reichweiler, Rohrbach, Rückweiler, Ruschberg, Ruthweiler, Schmidthachenbach, Sien, Sienhachenbach, Thallichtenberg, Unterjeckenbach, Weierbach, Weiersbach, Wiesweiler, Zaubach
Kaiserslauternwith the municipalities:Alsenbrück-Langmeil, Börrstadt, Erzenhausen, Eulenbis, Falkenstein, Gehrweiler, Gonbach, Gundersweiler, Heimkirchen, Hochstein, Höringen, Imsbach, Imsweiler, Krickenbach, Lohnsfeld, Morbach, Münchweiler a. d. Alsenz, Neuhemsbach, Niederkirchen, Pörrbach, Potzbach, Rodenbach, Schwedelbach, Schweisweiler, Sembach, Sippersfeld, Steinbach a. Donnersberg, Wartenberg-Rohrbach, Weilerbach, Winnweiler, Wörsbach
Kirchheimbolandenwith the municipalities: Albisheim (Pfrimm), Bennhausen, Bischheim, Bolanden, Dannenfels, Eiselthum, Gauersheim, Harxheim, Ilbesheim, Jakobsweiler, Kirchheimbolanden, Kriegsfeld, Marnheim, Mauchenheim, Mörsfeld, Morschheim, Niefernheim, Orbis, Rittersheim, Stetten, Weitersweiler, Zell
Kuselwith all communities
Landstuhlwith all communities
Lauterecken with all communities
Obermoschelwithout the community listed in 4107
Pirmasenswith the municipalities:Fehrbach, Gersbach, Hengsberg, Herschberg, Höheichweiler, Höhmühlbach, Ndesirable weiler, WallHalf, Windsberg
Zweibrückenwith all communities
Evaluation area 4107 consists of the financial counties
Bad Bergzabern mit den municipalities:Bad Bergzabern, Birkenhördt, Blankenborn, Böllenborn, Dörrenbach, Gleiszellen-Gleishorbach, Klingenmünster, Teil v. Oberotterbach, Pleisweiler-Oberhofen, Rechtenbach, Schweigen
Bad Dürkheimwith the municipalities:Part v. Bad Dürkheim, T. v. Bobenheim, T. v. Dackenheim, T. v. Deidesheim, T. v. Forst a. d. W., T. v. Freinsheim, Hardenburg, T. v. Herxheim, T. v. Kallstadt, T. v. Leistadt, T. v. Wachenheim a. d. W., T. v. Weisenheim a. Berg, T. v. Weisenheim a. Sand
Dahnwith all communities
Grünstadt mit den municipalities:Altlune, Battenberg, Carlsberg, Hertlinghausen, Hettenleidelheim, T. v. Kirchheim a. d. W., T. v. Kleinkarlbach, T. v. Neulune, T. v. Sausenheim, Tiefenthal, Wattenheim
Kaiserslauternwithout the municipalities listed in 4106 
Kirchheimbolandenwithout the communities listed in 4106 and 4108
Landauwithout the municipalities listed at 4108
Neustadt without the communities listed at 4108
top moschelwith the Township:Winterborn
Pirmasenswithout the communities listed in 4106
Evaluation area 4108 consists of the financial counties
Alzey with all communities
Bad Bergzabernwithout the municipalities listed in 4107
Bad Dürkheimwithout the municipalities listed in 4107 
Bingenwith all communities
Frankenthalwith all communities
Germersheim with all communities
Green Citywithout the municipalities listed in 4107
Kandelwith all communities
Kirchheimbolandenwith the municipality:Oberwiesen
Landau mit den municipalities:T. v. Altdorf, Arzheim, T. v. Böbingen, T. v. Böchingen, Bornheim, Dammheim, T. v. Diedesfeld, T. v. Edenkoben, T. v. Edesheim, Essingen, T. v. Flemlingen, Freimersheim, T. v. Godramstein, T. v. Göcklingen, T. v. Gommersheim, Großfischlingen, T. v. Hainfeld, Herxheim, Herxheimweyher, T. v. Ilbesheim b. Landau, vaccinees, Insheim, T. v. Kirrweiler, Kleinfischlingen, Knöringen, T. v. Landau (city), T. v. Maikammer, Niederhochstadt, T. v. Nußdorf, Oberhochstadt, Offenbach a. d. Queich, T. v. Rhodt unter Rietburg, T. v. Roschbach, T. v. Venningen, T. v. Walsheim, Wollmesheim
Ludwigshafenwith all communities
Mainzwith all communities
New Townwith the Municipalities:Duttweiler, Geinsheim, T. v. Gimmeldingen, T. v. Hambach a. d. W., Haßloch, T. v. Königsbach a. d. W., T. v. Lachen-Speyerdorf, Meckenheim, T. v. Mußbach a. d. W., T. v. Neustadt a. d. W., T. v. Ruppertsberg
Oppenheimwith all communities
Speyerwith all communities
Wormswith all Communities
5.Country: Hessen
Oberfinanzdirektion: Frankfurt/Main
Evaluation area 5101 consists of the financial counties
Dieburgwith the municipalities:Dorndiel, Mosbach, Ober-Nauses (S-Teil), Radheim
Fürth without the communities listed in 5103
Michelstadtwithout the 5103 municipalities listed in 5103
Evaluation area 5102 consists of the financial counties
Biedenkopfwith all communities
Dillenburg without the communities listed in 5103
Frankenbergwith the municipalities: Biebighausen, Bromskirchen (westl. d. B 236), Dodenau, Eifa, Frohnhausen, Hatzfeld, Holzhausen, Ober-Asphe, Reddighausen
Evaluation area 5103 consists of the financial counties
Alsfeldwith the municipality:Bobenhausen
Bad Hersfeld without the communities listed in 5105
Bad Homburgwith all communities
Bad Schwalbachwith all communities
Bensheimwith all communities
Darmstadt without the municipalities:Arhedral, Messel
Dieburgwithout those at 5101 and 5104 listed municipalities
Dillenburgwith the municipalities: Amdorf, Arborn, Ballersbach, Beilstein, Bicken, Breitscheid, Burg, Driedorf, Eisemroth, Erdbach, Fleisbach, Guntersdorf, Gusternhain, Heiligenborn, Heisterberg, Herborn, Herbornseelbach, Hirschberg, Hörbach, Hohenroth, Mademühlen, Merkenbach, Münchhausen, Nenderoth, Odersberg, Offenbach, Rabenscheid, Rodenberg, Rodenroth, Roth, Schönbach, Seilhofen, Sinn, Uckersdorf, Uebernthal, Waldaubach
Eschwege with all communities
Frankenbergwithout the 5102 listed Communities
Frankfurt/Main-Höchstwith all communities 
Frankfurt/MainPin Streetwith all communities
Friedbergwithout the municipalities listed in 5105
Fürthwith the Municipalities:Brombach, Ellenbach, Erlenbach, Eulsbach, Fürth, Glattbach, Hammelbach (N-Teil), Knoden, Kolmbach, Kröckelbach, Krumbach, Laudenau, Lauten-Weschnitz, Lindenfels, Linnenbach, Lörzenbach, Mit-Lechtern, Mittershausen, Schannenbach, Schlierbach, Seidenbach, Seidenbuch, Steinbach, Weschnitz, Winkel, Winterkasten
Fuldawith the Municipality:Mengers
Gelnhausenwith all municipalities 
Giessenwith the municipalities:Eberstadt, Holzheim, Ober-Hörgern
Large-Gerauwith all communities
Hanauwith all communities
Hofgeismarwith all communities 
Hombergwith all communities
Kassel-Spohrstraßewith all communities
Korbach with all communities
Langenwith the municipalities: Erzhausen (W-Teil), Gräfenhausen, Kelsterbach, Langen (Partfl.), Schneppenhausen, Zeppelinheim
Lauterbachwith the municipalities:Altenschlirf, Bannerod, Bermutshain, Crainfeld, Feldkbacks, Fleschenbach, Freiensteinau, Grebenhain, Gunzenau, Hartmannshain, Heisters, Herbstein, Herchenhain, Holzmühl, Hopfmannsfeld, Ilbeshausen, Kölzenhain, Lanzenhain, Metzlos, Metzlos-Gehaag, Nieder-Moos, Nösberts-Weidmoos, Ober-Moos, Radmühl, Reichlos, Salz, Schadges, Schlechtenwegen, Steinfurt, Stockhausen, Vaitshain, Volkartshain, wishes-Moos, Zahmen
Limburgwith all communities
Marburgwithout The municipalities listed in 5105
Melsungenwith all communities
Michelstadtwith the municipalities:Affhöllerbach, Bockenrod, Böllstein, Eberbach, Erzbach, Frohnhofen, Gersprenz, Groß-Gumpen, Hassenroth, Höllerbach, Kirch-Beerfurth, Klein-Gumpen, Nieder-Kainsbach, Ober-Klein-Gumpen, Ober-Ostern, Pfaffen-Beerfurth, Reichelsheim i. O., Rohrbach, Unter-Ostern, Wallbach
Niddawithout the municipalities listed in 5105
Offenbach-Landwith the municipality:Neu-Isenburg (W-Rand, part-fl.)
Rotenburgwith all communities
Rüdesheim with all communities
Weilburgwith all communities
Wetzlarwith all communities
Wiesbaden-Herrngartenstraßewith all communities
Witzenhausen mit allen municipalities
Ziegenhainwith the municipalities: Allendorf a. d. Landsburg, Appenhain, Ascherode, Dittershausen, Florshain, Frankenhain, Frielendorf, Gebersdorf, Gilserberg, Großropperhausen, Heimbach, Itzenhain, Lanertshausen, Leimsfeld, Lenderscheid, Linsingen, Lischeid, Mengsberg, Michelsberg, Moischeid, Niedergrenzebach, Obergrenzebach, Röhrshain, Rommershausen, Sachsenhausen, Schönau, Schönborn, Schönstein, Sebbeterode, Siebertshausen, Spieskappel, Todenhausen, Treysa, Trutzhain, Wasenberg, Wiera, Winterscheid, Ziegenhain
Rating area 5104 consists of the financial counties
Darmstadtwith the municipalities: Arheilgen, Messel
Dieburgwith the municipalities:Babenhausen, Eppertshausen, Harreshausen, Hergershausen, Kleestadt, Langstadt, Münster, Nieder-Roden, Ober-Roden, Schaafheim, Schlierbach, Sickenhofen, Urberach, Exklaven: Altheim, Georgenhausen, Klein-Rooms, Spachbrücken, Zeilhard
Langenwithout the communities listed in 5103
Offenbach country without the municipality:Neu-Isenburg (W-Rand, part-fl.)
Rating area 5105 consists of the Financial counties
Alsfeldwithout the municipality:Bobenhausen
Bad Hersfeldwith the municipalities:Buchenau, Burghaun, Giesenhain, Großenmoor, Gruben, Hechelmannskirchen, Langenschwarz, Mansbach, Neukirchen, Oberstopel, Rhina, Rothenkirchen, Schletzenrod, Schlotzau, Soislieden, Unterstoppel, Wehrda, Wetzlos
Friedbergwith the municipalities:Münzenberg, Trais-Münzenberg, Wohnbach
Fuldawithout the municipality: Mengers
Gippingwithout the communities listed in 5103
Lauterbachwithout the municipalities listed in 5103
Marburg mit den municipalities:Albshausen, Allendorf, Amöneburg, Anzefahr, Bauerbach, Beltershausen, Betziesdorf, Bracht, Bürgeln, Burgholz, Cappel, Cölbe, Emsdorf, Ernsthausen, Ginseldorf, Göttingen, Goßfelden, Großseelheim, Halsdorf, Himmelsberg, Kirchhain, Kleinseelheim, Langendorf, Langenstein, Marbach, Marburg (ostw. d. Lahn), Michelbach, Moischt, Neustadt, Niederklein, Niederwald, Rauschenberg, Ronhausen, Rüdigheim, Sarnau, Schönbach, Schönstadt, Schröck, Schwabendorf, Schwarzenborn, Schweinsberg, Sindersfeld, Stausebach, Wehrda, Wohra, Wolfskaute
Niddawith the municipalities:Bad Salzhausen, Berstadt, Bingenheim, Bisses, Blofeld, Borsdorf, Dauernheim, Eichelsdorf, Geiß-Nidda, Grund-Schwalheim, Harb, Kohden, Leidhecken, Michelnau, Nidda, Ober-Schmitten, Ober-Widdersheim, Rainrod (W-Teil), Cancelfels, Ulfa, Unter-Schmitten, Unter-Widdersheim, Wallernhausen (nordwestl. the connecting road from the B 457 to Fauerbach)
goatwithout the municipalities listed in 5103 
6.Country: Saarland
Oberfinanzdirektion: Saarbrücken
Evaluation area 6101 consists of the financial counties
Blieskastel with all communities
Dillingenwith all communities
Homburgwith all communities
Merzigwith all communities
Neunkirchenwith all communities
Saarbrückenwith all communities 
Saarlouiswith all communities
Ingbertwith all communities
Wendelwith all communities
Sulzbachwith all Communities
Völklingenwith all communities 
7.Country: Baden-Württemberg
Oberfinanzdirektion: Karlsruhe
Assessment Area 7101 consists of the Financial District
Pforzheimwithout the municipalities listed in 7103
Evaluation area 7102 consists of the financial counties
Bruchsalwithout the communities listed in 7103, 7106 and 7107
Mosbachwithout the communities listed in 7104 and 7105
Sinsheim without the communities listed in 7104
Tauberbischofsheim with the municipalities:, BreFrame, Heckfeld
Walldürn without the communities listed in 7104 and 7105
Assessment area 7103 consists of the Financial counties
Bruchsalwith the municipalities: Gondelsheim, Helmsheim, Neibsheim, Obergrombach, Untergrombach
Ettlingenwithout The municipalities listed in 7106 and 7107
Karlsruhe-Durlachwithout those at 7106 and 7107 listed municipalities
Pforzheimwith the municipalities: Bauschlott, Bilfingen, Dietenhausen, Dietlingen, Dürrn, Eisingen, Ellmendingen, Ersingen, Göbrichen, Ispringen, Ittersbach, Kieselbronn, Königsbach, Langenalb, Nöttingen, Nußbaum, Singen, Stein, Weiler, Wilferdingen
Assessment area 7104 is composed of financial counties
Heidelbergwithout the communities listed in 7106 and 7107
Mosbach with the municipalities:Eberbach, Friedrichsdorf, Pleutersbach, Rockenau, Allfeld, Auerbach, Billigheim, Binau, Dallau, Diedesheim, Heinsheim, Herbolzheim, Katzental, Lindach, Lohrbach, Mosbach, Mülben, Neckarburken, Neckarelz, Neckargerach, Neckarmmischbach, Neckarzimmer, Neudenau, Oberdielbach, Reichenbuch, Schollbrunn, Stein am Kocher, Strümpfelbrunn, Sulzbach, Unterschefflenz, Waldkatzenbach, Waldmühlbach, Weisbach, Zwingenberg
Sinsheimwith the municipalities: Adelshofen, Babstadt, Bad Rappenau, Berwangen, Bockschaft, Eppingen, Gemmingen, Grombach, Ittlingen, Kirchhardt, Kürnbach, Mühlbach, Obergimpern, Richen, Rohrbach a. G., sealsbach, Stebbach, Sulzfeld, Treschklingen, Zaisenhausen
Walldürnwith the municipalities:Donebach, Hettigenbeuern, Hornbach, Mörschenhardt, Reisenbach, Rippberg, Scheidental, Schloßau, Steinbach
Weinheimwith the municipality:Schriesheim
Rating area 7105 consists of the financial counties
Mosbachwith the Municipalities:Adelsheim, Hüngheim, Korb, Leibenstadt, Merchingen, Ruchsen, Sennfeld, Unterkessach
Tauberbischofsheimwithout the municipalities listed in 7102
Walldürn mit den municipalities:Bretzingen, Schweinberg
Rating area 7106 consists of the financial counties
Bruchsalwith the Municipalities:Bruchsal (Rhine plain), Büchenau, Forst, Hambrücken, Huttenheim (Hochw.), Karlsdorf, Kirrlach, Kronau, Langenbrücken (Rhine plain), Neudorf, Neuthard, Oberhausen (Hochw.), Philippsburg (Hochw.), Rheinhausen (Hochw.), Waghäusel, Weiher, Wiesenthal
Ettlingenwith the municipalities:Ettlingen (RheinLEVEL), Forchheim (Hochw.), Malsch (RheinLEVEL), Mörsch
Heidelberg with the municipalities:Red, Sandhausen, St. Ilgen, St. Leon, Walldorf
Karlsruhe-Durlachwith the municipalities: Blankenloch, Eggenstein (Hochw.), Friedrichstal, Graben (Hochw.), Hochstetten (Hochw.), Leopoldshafen (Hochw.), Liedolsheim (Hochw.), Linkenheim (Hochw.), Neureut (Hochw.), Neureut (Hochw.), Spöck, Staffort
Karlsruhe Citywith the congregation:Karlsruhe (Hochw.)
Schwetzingenwithout the municipalities listed in 7107
Rating area 7107 consists of the financial counties
Bruchsal with the municipalities:Huttenheim (Auew.), Oberhausen (Auew.), Philippsburg (Auew.), Rheinhausen (Auew.), Rheinsheim
Ettlingenwith the municipalities:Forchheim (Auew.), Neuburgweier
Heidelbergmit den municipalities:Altenbach, Altneudorf (Forstamt Schönau), Brombach, Eppelheim, Heddesbach, Heidelberg (RheinLEVEL), Heiligkreuzsteinach, Lampenhain, Schönau (Forstamt Schönau), Wilhelmsfeld (Forstamt Schönau)
Karlsruhe-Durlach with the municipalities:Eggenstein (Auew.), Graben (Auew.), Hochstetten (Auew.), Leopoldshafen (Auew.), Liedolsheim (Auew.), Linkenheim (Auew.), Neureut (Auew.), Rußheim
Karlsruhe-Citywith the municipality:Karlsruhe (Auew.),
Mannheim-Neckarstadtwith all municipalities
Mannheim Citywith the municipality:Mannheim
Schwetzingenwith the municipalities:Altdecisionheim (Auew.), Brühl, Ketsch (Auew.), Plankstadt
Weinheimwithout the community listed in 7104
Oberfinanzdirektion: Freiburg
valuation area 7201 consists of financial counties
Donaueschingenwithout which at 7202, 7203 and 7204 listed communities
Konstanzwith all communities 
Sigmaringenwith the municipalities:Deufwang, Dietershofen, Gaisweiler, Glashütte, Hippetsweiler, Kalkofen, Kappel, Liggersdorf, Mindersdorf, Oberndorf, Otterswang, Reischach, Rengetsweiler, Riedetsweiler, Ringgenbach, Rothenlauchen, retietten, Selgetsweiler, Walbertsweiler, Wald
Singenwithout the municipalities listed in 7202
Stockachwith all communities
Überlingenwith all communities
Villingenwithout the municipalities listed in 7204
Rating area 7202 consists of the financial counties
Achernwithout the 7203 communities listed
Bühlwithout the municipalities listed in 7203
Donaueschingenwith the municipalities:Achdorf, Behla, Blumberg, Bräunlingen, Döggingen, Donaueschingen, Fürstenberg, Hammereisenbach-Bregenbach, Hausen vor Wald, Hondingen, Hubertshofen, Hüfingen, Mistelbrunn, Mundelfingen, Neudingen, Riedböhringen, Riedöschingen, Sumpfohren, Unadingen, Unterbränd, Waldhausen, Wolterdingen, Bachheim, Ewattingen, Münchingen, Reiselfingen
Lörrachwith the municipalities:Holzen, Mappach, Welmlingen, Hertingen, Kandern, Riedlingen, Tannenkirch
Müllheim without the municipalities listed in 7204
Neustadtwithout the 7204 communities listed
Offenburgwithout the 7203 listed Communities
Säckingenwith all communities 
Schopfheimwithout the communities listed in 7203 and 7204
Singenwith the municipalities:Nordhalden, Talheim, Uttenhofen, Commenting
Tiengenwithout the municipalities listed in 7203
Wolfachmit den municipalities:Bad Rippoldsau, Schapbach
Evaluation area 7203 consists of the financial counties
Achernwith the municipalities:Achern, Fautenbach, Gamshurst, Großweier, Mösbach, Önsbach
 Bühlwith the municipalities:Eisental, Grebuffers, Leiberstung, Neuweier, Oberbruch, Sinzheim, Steinbach, Stollhofen, Ulm, Varnhalt, Weitenung
Donaueschingenwith the municipalities: Epfenhofen, Fützen
Emmendingenwithout the one listed at 7205 Communities
Kehlwith all communities
Lahrwith all communities
Lörrachwithout the municipalities listed in 7202
Offenburgwith the municipalities:Bohlsbach, Bottenau, Bühl, Butschbach, Diersburg, Durbach, Ebersweier, Elgersweier, Erlach, Fessenbach, Griesheim, Haslach, Hofweier, Lautenbach, Nesselried, Niederschopfheim, Nußbach, Oberkirch, Oedsbach, Offenburg, Ortenberg, Rammersweier, Ringelbach, Schutterwald, Stadelhofen, Tiergarten, Ulm, Waltersweier, Weier, Windschläg, Zell-Weierbach, Zunsweier, Zusenhofen
Rastattwithout the municipalities listed in 7204 and 7205
Schopfheimwith the municipalities:Adelhausen, Bürchau, Eichen, Eichsel, Elbenschwand, Endenburg, Enkenstein, Fahrnau, Gresgen, Hasel, Hausen, Langenau, Maulburg, Neuenweg, Raich, Raitbach, Sallneck, Schlächtenhaus, Schopfheim, Tegernau, Weitenau, Wiechs, Wieslet
 Tiengenwith the municipalities:Aichen, Altenburg, Baltersweil, Bechtersbohl, Berau, Bergöschingen, Berwangen, Blumegg, Breitenfeld, Bühl, Dangstetten, Degernau, Dettighofen, Detzeln, Eberfingen, Erzingen, Geißlingen, Grießen, Grimmelshofen, harness, Hohentengen, Horheim, Jestetten, Kadelburg, Krenkingen, Küßnach, Lausheim, Lembach, Lienheim, Lottstetten, Mauchen, Oberegging, Oberlauchringen, Oberwangen, Oefteringen, Rechberg, Reckingen, Rheinheim, Riedern a. Sand, Schwaningen, Schwerzen, Stetten, Stühlingen, Tiengen, Unteregging, Unterlauchringen, Unterwangen, Weisweil, Wutöschingen, Weizen
Rating area 7204 consists of the financial counties
Baden-Badenwith all Communities
Donaueschingenwith the municipalitiesFurtwangen, Gütenbach, Langenbach, Linach, Neukirch, Rohrbach, Schönenbach, Vöhrenbach
Freiburg without the communities listed in 7205
Müllheim with the municipalities:Britzingen, Buggingen, Dattingen, Laufen, Seefelden
Neustadt mit den municipalities:Schollach, Urach, Waldau
Rastatt mit den municipalities:Au im Murgtal, Bermersbach, Forbach, Gaggenau, Gausbach, Gernsbach, Hilpertsau, Hörden, Iffezheim, Kuppenheim, Langenbrand, Lautenbach, Oberndorf, Obertsrot, Reichental, Selbach, Staufenberg, Sulzbach, Weißenbach
Schopfheimwith the Municipalities:Adelsberg, Aftersteg, Aitern, Atzenbach, Böllen, Ehrsberg, Fröhnd, Geschwend, Häg, Mambach, Muggenbrunn, Pfaffenberg, Präg, Riedichen, Schlechtenau, Schönau, Schönenberg, Todtnau, Todtnauberg, Tunau, Utzenfeld, Wembach, Wieden, Zell i. W.
Villingenwith the municipalities:Brigach, Gremmelsbach, Langenschiltach, Nußbach, Oberkirnach, Rohrhardsberg, St. Georgen, Schönwald, Schonach, Tennenbronn, Triberg
Wolfachwithout the ones listed at 7202 Communities
Assessment area 7205 consists of financial counties
EmmendingenWith the municipalities:Bahlingen, Denzlingen, Emmendingen, Freiamt, Heimbach, Könpenetrate, Königschaffhausen, Kollmarsreute, Maleck, Malterdingen, Mundingen, Nimburg, Ottoschwanden, Reute, Sasbach, Sexau, Teningen, Vörstetten, Wasser, Wind Reute
Freiburgwith the municipalities:Achkarren, Au, Bickensohl, Biengen, Bischoffingen, Bötzingen, Bollschweil, Breisach, Burkheim, Ebring, Eichstetten, Feldkirch, Gottenheim, Gündlingen, Hartheim, Hausen an der Möhlin, Holzhausen, Horben, Ihringen, Jechtingen, Kiechlinsbergen, Lehen, Leiselheim, volumes, Merdingen, Merzhausen, Munzingen, Neuershausen, Niederrimsingen, Norsingen, Oberbergen, Oberrimsingen, Oberrotweil, Offnadingen, Opfingen, Pfaffenweiler, St. Ulrich, Schallstadt, Schelingen, Scherzingen, Sölden, Tiengen, Umkirch, Waltershofen, Wasenweiler, Wittnau, Wolfenweiler, Suggental, Bremgarten
Rastattwith the municipalities:Au am Rhein, Bietigheim, Bischweier, Durmersheim, Elchesheim, Freiolsheim, Illingen, Michelbach, Muggensturm, Niederbühl, Oberweier, Oetigheim, Ottersdorf, Plittersdorf, Rastatt, Rauental, Rotenfels, Steinmauern, Waldprechtsweier, Wintersdorf, Würmersheim
Oberfinanzdirektion: Stuttgart
Evaluation area 7301 consists of the financial counties
Backnangwithout the municipalities listed in 7302
Bietigheimwithout the municipalities listed in 7302
Böblingenwithout the municipalities listed in 7302
Esslingen without the communities listed in 7302
Freudenstadt with the municipalities:Böffingen, Bösingen, Cresbach, Dornstetten, Durrweiler, Edelweiler, Erzgrube, Garrweiler, Glatten, Grömbach, Hallwangen, Herzogsweiler, Hörschweiler, Kälbersbronn, Lützenhardt, Oberiflingen, Pfalzgrafenweiler, Schopfloch, Tumlingen, Wörnersberg, Unteriflingen, Untermusbach
Heilbronn mit den municipalities:Auenstein, Beilstein, Gronau, Löwenstein, Neckarwestheim, Neulautern, Schmidhausen, Schozach, Weiler ü. H., Wüstenrot
Hirsauwithout the municipalities listed in 7305
Horbwith the municipalities:Baisingen, Dettlingen, Diessen, Eckenweiler, Ergenzingen, Göttelfingen, Günpenetrate, Hochdorf, Salzstetten, Schietingen, Vollmaringen
Ludwigsburg without the municipalities listed in 7302
Mühlackerwith the municipalities:Ensingen, Kleinglattbach, Oberriexingen, Sersheim, Vaihingen/Enz
Reutlingen with the municipalities:Altenburg, Bronnweiler, Degerschlacht, Gönningen, Gombring, Oferdingen, Rommelsbach, Sickenhausen, Wannweil
Schorndorfwithout the municipalities listed in 7302
Schwäbisch Hallwith the municipality:Finsterrot
Tuebingenwithout the community listed in 7303
Waiblingen without the communities listed in 7302
Assessment area 7302 consists of the Financial counties
Aalenwith the municipalities:Abtsgmünd, Adelmannsfelden, Dalkingen, Dewangen, Ellenberg, Ellwangen, Fachsenfeld, Hofen, Hohenstadt, Hülen, Hüttlingen, Jagstzell, Laubach, Lauchheim, Lippach, Neubronn, Neubronn, Neuler, Pfahlheim, Pommertsweiler, Rindelbach, Röhlingen, Rosenberg, Schrezheim, Schwabsberg, Stödtlen, Waldhausen, Westhausen, Wört
Backnangwith the municipalities: Fornsbach, Grab, Großerlach, Kirchenkringberg, Murrhardt, Sulzbach/Murr
Bad Mergentheim with the municipalities:Archshofen, Blumweiler, Craintal, Creglingen, Finsterlohr, Frauental, Freudenbach, Haagen, Laudenbach, Münster, Neubronn, Niederrimbach, Niederstetten, Oberrimbach, Oberstetten, Queckbronn, Reinsbronn, Rinderfeld, Schmerbach, Vorbachzimmer, Waldmannshofen, Wertmutshausen, Wildentierbach
Bietigheim mit den municipalities:Bönnigheim, Erligheim, Freudental, Hohenstein, Kirchheim a. N.
Böblingenwith the municipalities:Böblingen, Affstädt, Aidlingen, Altdorf, Breitenstein, Dagersheim, Darmsheim, Dätzingen, Deufringen, Döffingen, Ehningen, Gärtringen, Gülstein, Haslach, Herrenberg, Hildrizhausen, Holzgerlingen, Kayh, Kuppingen, Magstadt, Maichingen, Mönchberg, Nebringen, Neuweiler, Nufringen, Oberjesingen, Rohrau, Schönaich, Sindelfingen, Tailfingen, Weil i. Sch.
Crailsheimwithout the municipalities listed in 7304
Esslingenwith the municipalities:Baltmannsweiler, Berkheim, Deizisau, Denkendorf, Esslingen, Hegenlohe, Hochdorf, Köngen, Nellingen a. d. F., Neuhausen a. d. F., Plochingen, Reichenbach F., Scharnhausen, Wernau, Zell a. N.
Geislingenwith all communities
Göppingenwith all communities
Heidenheimwith the municipalities:Bissingen o. L., Bolheim, Dettingen a. A., Gerstetten, Gussenstadt, Hausen o. L., Heldenfingen, Herbrechtingen, Heuchlingen, Söhnstetten, Steinheim a. A.
Heilbronnwith the municipalities:Botenheim, Cleebronn, Eiges bach, Güglingen, Haberschlacht, Leonbronn, Meimsheim, Michelbach a. H., Ochsenburg, Weiler a. d. Z., Zaberfeld
Kirchheim/Teckwith all communities 
Leonbergwithout the municipalities listed in 7305
Ludwigsburgwith the municipalities:Aldingen, Asperg, Kornwestheim, Ludwigsburg, Markgröningen, Poslingen, Neckarweihingen, Schwieberdingen
Mühlackerwithout the ones at 7301 listed municipalities
Nürtingenwithout the municipalities listed in 7303
Öhringenwith the municipalities:Geddelsbach, Maienfels, Neuhütten, Unterheimbach
Schorndorfwith the municipalities: Kaisersbach, Steinenberg, Welzheim
Schwäbisch Gmündwith all communities
Schwäbisch Hallwithout those at 7301 and 7304 listed municipalities
Stuttgartwith all municipalities 
Ulmwith all communities
Urachwith the municipality:Laichingen
Waiblingenwith the municipalities:Fellbach, Openingingen, Rommelshausen, Schmiden, Stetten i. R.
Evaluation area 7303 consists of financial counties
Balingenwith the municipalities:Bitz, Burgfelden, Ebingen, Hossingen, Leutlingen, Margrethausen, Messstetten, Onstmettingen, Pfeffingen, Deleted, Thailand, Tieringen, Winterlingen, Zillhausen, rooms and more d. Burg
Bieberachwithout the municipalities listed in 7306
Ehingenwith all communities
Freudenstadtwith the municipalities:Alpirsbach, Betzweiler, Busenweiler, Ehlenbogen, Neuneck, Reinerzau, Sterneck, Vierundtwenig-Höfe, Wälde
Horbwithout those at 7301 and 7306 listed municipalities
Nürtingenwith the municipalities: Altdorf, Bempflingen, Grafenberg, Großbettlingen, Kappishäuser, Kleinbettlingen, Kohlberg, Neckartailfingen, Neckartenzlingen, Raidwangen, Tischardt
Oberndorfwith all communities
Reutlingenwithout the municipalities listed in 7301
Riedlingen without the 7306 community listed
Rottweil without the municipalities listed in 7306
Saulgauwithout the 7306 listed communities
Sigmaringenwithout the 7201 listed Communities
Tübingenwith the municipality: Dörnach
Tuttlingenwith the municipalities: Aixheim, throughhausen, Frittlingen, Schura, Talheim, Trossingen, Tuningen
Urach without the community listed in 7302
Evaluation area 7304 consists of financial counties
Aalenwithout the municipalities listed in 7302
 Bad Mergentheimwithout the municipalities listed in 7302
Crailsheimwith the municipalities:Amlishagen, Bächlingen, Billingsbach, Ettenhausen, Herrentierbach, Langenburg, Simprechtshausen, Wittenweiler
Heidenheimwithout the municipalities listed in 7302
Heilbronnwithout the communities listed in 7301 and 7302
Öhringenwithout the municipalities listed in 7302
Schwäbisch Hallwith the municipalities:Arnsdorf, Braunsbach, Eschental, Gnadental, Goggenbach, Jungholzhausen, Orlach, Steinkirchen
Assessment Area 7305 consists of the financial counties
Freudenstadtwithout the communities listed in 7301 and 7303
Hirsauwith the municipalities:Altburg, Althengstett, Altbulach, Agenbach, Aichelberg, Aichhalden, Beuren, Breitenberg, Calw, Emberg, Ettmannsweiler, Gaugenwald, Hirsau, Hornberg, Liebelsberg, Bad Liebenzell, Monakam, Möttlingen, Neubulach, Neuhengstett, Neuweiler, Oberkolbach, Oberkolwangen, Oberreichenbach, Oberhaugstett, Ostelsheim, Ottenbronn, Rödenbach, Simmersfeld, Simmozheim, Sommenhardt, Schmieh, Bad Teinach, Unterhaustett, Überberg, Würzbach, Zavelstein, Zwerenberg
Leonbergwith the Municipalities:Because of the city, Schafhausen
Neuenbürgwith all communities
valuation area 7306 consists of the Financial counties
Balingenwithout the municipalities listed in 7303
Bieberachwith the municipalities:Dietmanns, Eberhardzell, Haslach, Hochdorf, Mühlhausen, Oberessendorf, Otterswang, Schussenried, Steinhausen b. Schussenried, Tannheim, Unteressendorf, Winterstettendorf, Winterstettenstadt
Friedrichshafenwith all Communities
Horbwith the municipalities: Heiligenrooms, Vöhringen
Ravensburgwith all Communities
Riedlingenwith the municipality: Oggelshausen
Rottweilwith the municipalities:Böhringen, Rotenzimmer, Schörzingen, Wilflingen
Saulgauwith the Municipalities:Allmannsweiler, Altshausen, Bierstetten, Boms, Braunenweiler, Ebenweiler, Ebersbach, Eichstegen, Fleischwagen, Geigelbach, Guggenhausen, Hochberg, Hoßkirch, Hüttenreute, Königseggwald, Laubach, Musbach, Reichenbach, Renhardsweiler, Riedhausen, Unterwaldhausen
Tuttlingenwithout the 7303 municipalities listed
Wangenwith all communities 
8.Country: Bavaria
Oberfinanzdirektion: Nürnberg
Assessment area 8101 consists of the Financial counties
Chamwithout the municipalities listed in 8102
Waldmünchenwith all communities
Neunburg v. W.without the communities listed in 8102
Tirschenreuth with the municipalities:Bärnau, Beidl, Dippersreuth, Ellenfeld, Griesbach, Großkonreuth, Hohenthann, Liebenstein, Mähring, Pilmersreuth a. W., Plößberg, Schönkirch, Schwarzenbach, Thanhausen, Wildenau
communal-free: Altherrgott, Griesbacher Wald und Brentlohe, Hinterwald, Hochberg, Plößberger Wald, Wildenauer Wald
Weiden mit den municipalities:Altenstadt, Bergnetsreuth, Bernrieth, Böhmischbruck, Brünst, Burgtreswitz, Burkhardsrieht, Dimpfl, Döllnitz, Eslarn, Etzgersrieth, Floß, Flossenbürg, Gailertsreuth, Georgenberg, Gösen, Grafenreuth, Gröbenstädt, Großenschwand, Heumaden, Kaimling, Kleinschwand, Lennesrieth, Lerau, Leuchtenberg, Lohma, Michldorf, Miesbrunn, Moosbach, Neudorf, Oberlind, Pfrentsch, Pleystein, Püchersreuth, Reinhardsrieth, Roggenstein, Schlattein, Schönbrunn, Spielberg, Tännesberg, Tröbes, Vohenstrauß, Waidhaus, Waldau, Waldkirch, Waldthurn
communal free:Brünst, Eslarn-Mitte, Fahrenberg, Fuchsenberg-Krenn, Fuchssteinach-Fritzenholz, Haselstein, Hengstleite, Kaar, Kressau, Kühlau, Michlbach, Mitterberg, Neuenhammer, Oberer u. Lower Flossenbürger Wald, Pfaffenried, Pflugbühl and Roßtränkholz, Pfrentschweiherwiesen and Pfrentschweiherlohe, Steinbruck, Sulzberg, Tännesberger Wald
Rating area 8102 consists of the financial counties
Regensburgwith all communities
Riedenburgwith all Communities
Beilngrieswith the municipalities of the county of Beilngries
Chamwith the municipalities: Abtsried, Fronau, Haus, Kirchenrohrbach, Walderbach
communal-free: Neubäuer Forst
Neumarktwith the municipalities: Batzhausen, Darshofen, Daßwang, Degerndorf, Deusmauer, Eichenhofen, Großbissendorf, Großalfalterbach, Günching, Hamberg, Hörmannsdorf, Hohenfels, Kleinalfalterbach, Lengenfeld, Lupburg, Mantlach b. Velburg, Markstetten, Nainhof-Hohenfels, Oberweiling, Oberwiesenacker, Parsberg, Prönsdorf, Raitenbuch, Reichertswinn, Ronsolden, Rudenshofen, Schnufenhofen, See, Seubersdorf, Velburg, Willenhofen, Wissing
communal rei:Laubholz, Schönlohe, Zieger
Neunburg v. W.with the municipalities:Altenschwand, Bleich, Bodenstein, Bodenwöhr, Bruck, Dieberg, Erzhäuser, Fischbach, Kaspeltshub, Nittenau, Reichenbach, Schöngras, Sollbach, Stefling, Taxöldern, Untermainsbach
communal-free: Blechhammer, Bodenwöhrer Forst, Falz, Jugendberg, Kaspeltshuber Forst, Neubäuer Forst (nördl. Östl. Part), Postloher Forst, Solbacher Forst, Taxölderner Forst
Schwandorfwith the circle-free City of Schwandorf and with the municipalities of the district Burglengenfeld
Assessment area 8103 consists of the Financial counties
Kemnathwith all communities 
Selbwith all communities
Waldsassenwith all communities
Ambergwithout the municipalities listed in 8107
Hofwith the municipalities:Draisendorf, Faßmannsreuth, Fohrenreuth, Kautendorf, Nentschau, Prex, Regnitzlosau, Rehau, Schwesendorf
communal-free:Rehauer Forst
Pegnitzwith the communal area:
troop exercise site
Schwandorfwith the municipalities of the county of Nabburg
Tirschenreuth mit den municipalities:Falkenberg, Großklenau, Gumpen, Hohenwald, Lengenfeld bei Tirschenreuth, Matzersreuth, Rosall, Schönficht, Tirschenreuth, Wondreb
communal-free:Falkenberger Wald, Fichter und Heid, Gumpener Wald, Hohenwalder Wald, Rosaller Wald, Schmidheid, Schönfichter Wald
Weidenwithout the trees at 8101 listed municipalities
Wunsiedelwithout the municipalities listed in 8107
Assessment area 8104 consists of the financial counties
Aschaffenburgwith all communities
Amorbachwith all communities
Bridgewith all communities
Lohr a. M.with all communities
Bad Kissingenwith the municipalities:Dittlofsroda, Frankenbrunn, Hetzlos, Reith, Schwärzelbach, Thulba, Völkersleier, Weizenbach i. Ufr., Wartmannsroth, Windheim
communal-free:Omerz, Neuwirtshaus, Rotheberg
Marktheidenfeldwithout the municipalities listed in 8105
Evaluation area 8105 consists of the financial counties
Karlstadt with all communities
Ochsenfurth mit allen municipalities
Schweinfurt with all communities
Würzburgwith all Communities
Bad Kissingenwithout the at 8104 listed municipalities
Bad Neustadt/S.without the listed 8107 Communities
Gerolzhofenwith the municipalities:Alitzheim, Brünnstadt, Gaibach, Gernach, Herlheim, Kleinrheinfeld, Kolitzheim, Lindach, Mönchstockheim, Oberspiesheim, Pusselsheim, Stammheim, Sulzheim, Unterspiesheim, Vögnitz, Zeilitzheim.
Marktheidenfeldwith the municipalities:Billingshausen, Birkenfeld, Böttigheim, Erlenbach b. M., Helmstadt, Holzkirchen, Holzkirchhausen, Homburg a. M., Karbach, Lengfurt, Marktheidenfeld, Neubrunn, Remlingen, Roden, Tiefenthal, Uettingen, Urspringen, Wüstenzell, Rooms
Zeil mit den municipalities:Buch, Gädheim, Greßhausen, Holzhausen, Humprechtshausen, Kleinmünster, Kleinsteinach, Mechenried, Ottendorf, Sailershausen, Uchenhofen
Evaluation area 8106 consists of the financial counties
Eichstättwith all communities
Beilngries without the municipalities of the county of Beilngries
Gunzenhausenwith The municipalities:Auernheim, Degersheim, Dittenheim, Döckingen, Gnotzheim, Hechlingen, Heidenheim, Hohentrüdingen, Hüssingen, Kurzenaltheim, Markt Berolzheim, Meinheim, Ostheim, Polsingen, Sammenheim, Spielberg, Steinhart, Trendel, Ursheim, Westheim, Wettelsheim, Windischhausen, Windsfeld, Wolfsbronn
communal-free: Brand, Grottenhof
Hilpoltsteinwith the municipalities: Euerwang, Greding, Hausen, Herrnsberg, Kaising, Kraftsbuch, Landerzhofen, Mettendorf, Röckenhofen
Weißenburg without the communities listed in 8108
Assessment area 8107 consists of the Financial counties
Bambergwith all communities 
Bayreuthwith all communities
Coburgwith all communities
Ebernwith all communities
Forchheimwith all communities
Hofheimwith all communities
Kitzingenwith all communities
Kronachwith all communities
Kulmbachwith all communities
Lichtenfelswith all communities
Münchbergwith all communities
Nailawith all communities
Amberg mit den municipalities:Achtel, Angfeld, Augsberg, Bachetsfeld, Dietersberg, Eckeltshof, Edelsfeld, Engelsberg, Eschenfelden, Frechetsfeld, Fürnried, Gaisach, Gebertshofen, Götzendorf, Hirschbach, Holnstein, Iber, Illschwang, Kirchenreinbach, Königstein, Lauterhofen, Mittelrheinbach, Namsreuth, Neidstein, Neukirchen b. SR., Poppberg, Poppenricht, Röckenricht, Schmidtstadt, Schwend, Steinling, Sulzbach-Rosenberg, Sunzendorf, Trondorf, Weigendorf, Weißenberg
communal free:oak, upper forest, upper car sat, underforest, bottom car sat, front graph book
Bad Neustadt/S.with the municipalities:Althausen, Aub, Kleinbardorf, Leinach, Merkershausen, Schwanhausen, Serrfeld, Sulzdorf a. d. L., Sulzfeld
communal-free:Bundorf, Sulzfeld
Erlangenwith the municipalities:Biengarten, Boxbrunn, Burgstall, Dachstadt, Dormitz, Ermreuth, Falkendorf, Gräfenberg, Großenbuch, Großdechsendorf, Großenseebach, Hammerbach, Hannberg, Haundorf, Hemhofen, Herzogenaurach, Heßdorf, Hesselberg, Hetzles, Hiltpoltstein, Igensdorf, Kairlindach, Kappel, Kleinsendelbach, Kosbach, Lilling, Münchaurach, Neundorf, Neunkirchen a. Br., Niederndorf, Oberlindach, Oberreichenbach, Pettensiedel, Pommer, Reinersdorf, Rezelsdorf, Rödlas, Röttenbach, Rüsselbach, Stöckach, Thuisbrunn, Unterreichenbach, Walkersbrunn, Weisendorf, Weißenohe, Zeckern, Zweifelsheim
communal-free:Eichelberg, Käferhölzlein, Mark, Mönau
Gerolzhofenwithout the municipalities listed in 8105
Hersbruckwithout the municipalities of run/Pegnitz County
Hofwithout the municipalities listed in 8103
Neumarkt without the communities listed in 8102
Pegnitz without the community-free area listed in 8103
Wunsiedelwith the municipalities: Dörflas b. Kirchenlamitz, Kirchenlamitz, Niederlamitz, Voitsumra, Vordorf, Weißenstadt
communal-free:Hallersteiner ForstNordost, Hallersteiner Forst-Süd, Martinlamitzer Forst-Süd, Meierhöfer Seite, Neubauer Forst-Süd +), Tröstauer Forst-West +), Vordorfer Forst +), Weißenstadter Forst-Nord, Weißenstadter Forst-South
+) Only to the Forstamt Fichtelberg belonging.
Zeilwithout the communities listed in 8105
Evaluation area 8108 consists of financial counties
Nurembergwith all communities
Schwabachwith all communities
Erlangenwith the county-free city of Erlangen and with the municipalities of the district of Erlangen
Fürth/Bay.without the municipalities listed in 8109
Hersbruck with the municipalities of the rural district running/Pegnitz
Hilpoltstein without the municipalities listed in 8106
Weißenburgwith the Municipalities:Allmannsdorf, Fiegenstall, Mannholz, Mischelbach, Mühlstetten, Pleinfeld, Ramsberg, Reuth unter Neuhaus, Sankt Veit, Stirn, Walting
Assessment area 8109 consists of financial counties
Neustadt/Aisch with all communities
Uffenheimwith all Communities
Fürth/Bay.with the municipalities:Dietenhofen, Dippoldsberg, Ebersdorf, Eschenbach, Herpersdorf, Hirschneuses, Katterbach, Leonrod, Markt Erlbach, Neudorf, Neuhof a. d. Zenn, Neuziegenrück, Oberfeldbrecht, Pirkach, Seubersdorf, Trautskirchen, Wilhermsdorf, Altselingsbach
Rothenburg o. d. T.without the municipalities listed in 8110
Assessment area 8110 consists of Financial district districts
Dinkelsbühlwith all municipalities 
Ansbachwith all communities
Gunzenhausenwithout the communities listed in 8106
Rothenburg o. d. T.with the municipalities:Bellershausen, Bieg, Bockenfeld, Bottenweiler, Brunst, Buch a. W., Diebach, Dombühl, Eckartsweiler, Erlach, Erzberg, Faulenberg, Frommetsfelden, Gailnau, Gailroth, Gastenfelden, Hagenau, Insingen, Kloster Sulz, Oestheim, Schillingsfürst, Stilzendorf, Wettringen, Wildenholz, Wörnitz
communal-free:Klosterberg and Roßkopf, Obergailnauer Forst, Oestheimerberg
Oberfinanzdirektion: München
Rating area 8201 consists of financial counties
Burghausen with all communities
Mühldorfwithout the 8203 listed Communities
Wasserburgwithout the municipalities listed in 8203
Berchtesgadenwith the municipalities: Marzoll, Högl
 Traunsteinwithout the municipalities listed in 8208
Rosenheimwithout the communities listed in 8208 and 8209
Running without the community-free areas listed in 8208
Assessment area 8202 from the financial counties
Nördlingenwith all communities
Dillingenwith all communities 
Donauwörthwith all communities
Neuburgwith all communities
Evaluation area 8203 is composed of the financial counties
Aichach with all communities
Freising mit allen municipalities
Ingolstadt with all communities
Kelheimwith all Communities
Landshutwith all communities
Mainburgwith all communities
Mallersdorfwith all communities
Pfaffenhofenwith all communities 
Schrobenhausenwith all communities
Erdingwithout the municipalities listed in 8204
 Water Castlewith the municipalities:Albaching, Allmannsau, Au a. Inn, Berg, Dachberg, Fürholzen, Gars, Gatterberg, Haag, Isen, Jeßling, Kirchdorf, Kronberg, Lappach, Lengmoos, Maitenbeth, Mittbach, Oberornau, Pyramoos, Rechtmehring, Reichertsheim, Rosenberg, Sankt Christoph, Sankt Wolfgang, Schiltern, Schleefeld, Schnaupping, Schönbrunn, Stadel-Klostergars, Utzenbichl, Westach, Winds
communal-free:Großhaager Forst, Sollach, Thann
Mühldorfwith the Municipalities:Buchbach, Obertaufkirchen, Schwindegg, Schwindkirchen, Walkersaich
Dingolfing mit den municipalities:Oberviehbach, Niederviebach
Vilsbiburgwith the municipalities:Altfraunhofen, Babing, Baierbach, Bergham, Bodenkirchen, Bonbruck, Eberspoint, Felizenzell, Gaindorf, Geisenhausen, Haarbach, Holzhausen, Kröning, Neufraunhofen, Pauluszell, Ruprechtsberg, Salksdorf, Velden, Vilslern, Wolferding, Wurmsham
Rating area 8204 consists of the financial counties
Augsburg-Landwith all Communities
Augsburg-Citywith all communities
Dachauwith all communities
Ebersbergwith all communities 
Fürstenfeldbruckwith all communities 
Günzburgwith all communities
Illertissenwith all communities
Kaufbeurenwith all communities
Kemptenwith all communities
Krumbachwith all communities
Landsbergwith all communities
Lindauwith all communities
Neu-Ulmwith all communities
Marktoberdorfwith all communities
Memmingenwith all communities
Mindelheimwith all communities
München-Landwith all communities
München-Nordwith all communities
Munich-Eastwith all communities
Munich-Southwith all communities
München-Westwith all communities
München-Centralwith all communities
Starnbergwith all communities
Wolfratshausenwith all communities
Weilheimwithout the municipality:Schledorf
Schongauwithout the communal area of Fronreiten
Erding mit den municipalities:Finsing, Forstern, Moosinning, Niederneuching, Oberneuching, Ottenhofen, Pastetten, Wörth
Füssenwithout the municipalities listed in 8209
Immenstadtwith the municipalities:Akams, Diepolz, Eckarts, Missen-Wilhams, Niedersonthofen, Ottacker, Rauhenzell, Stein, Stiefenhofen, Untermaiselstein, Vorderburg
Miesbachwithout the 8209 listed Communities
Bad Tölzwithout the municipalities listed in 8209
Evaluation area 8205 consists of financial counties
Eggenfeldenwith all communities
Griesbachwith all communities
Landauwith all communities
Pfarrkirchenwith all communities
Simbachwith all communities
Vilshofenwith all communities
Dingolfingwithout the municipalities:Niederviehbach, Oberviehbach
Straubingwithout the municipalities listed in 8206
Deggendorfwithout the municipalities listed in 8206
Passau without the communities listed in 8206
Vilsbiburg without the municipalities listed in 8203
Evaluation area 8206 consists of the financial counties
Kötztingwith all communities
Viechtachwithout the municipalities listed in 8207
Straubingwith the municipalities:Albertsried, Bernried, Dachsberg, Elisabethszell, Englmar, Falkenfels, Gittensdorf, Gossersdorf, Haibach, Haselbach, Haunkenzell, Heilbrunn, Irschenbach, Concell, Landasberg, Landorf, Loitzendorf, Neukirchen, Obermühlbach, Perasdorf, Prünstfelburg, Rattenberg, Saulburg, Schönstein, Schwarzach, Siegersdorf, Stallwang, Wiesenfelden, Windberg, Zinsenzell
communal-free:Böbracher Staatswald, Schwarzacher Hochwald (Face)
Deggendorfwith the municipalities:Alberting, Auerbach, Bergern, Edenstetten, Egg, Grafling, Grattersdorf, Greising, Hirschberg, Hunding, Lalling, Mietraching, Nabin, Oberaign, Riggerding, Schaufling, Schwarzach, Taiding, Urlading, Winsing, Seebach
communal-free:Böbracher Staatswald (Face), Krakel, Vogelsang, Leopoldshochwald
Zwieselwithout the 8207 listed Communities
Schönbergwithout the municipalities listed in 8207
Freyungwith the municipalities:outside Brünst, Böhmzwiesel, Freyung, Fürsteneck, Harsdorf, Haindlschlag, Hintereben, Hinterschmiding, Hohenau, Jandelsbrunn, Karlsbach, Kumreut, Niederperlesreut, Oberfrauenwald, Oberndorf, Perlesreut, Passreut, Ratzing, Rehberg, Röhrnbach, Ringelai, Schiefweg, Unterhöhenstetten, Waldenreut, Waldkirchen, Washing, Wilhelmsreut
Passauwith the municipalities: Fürstenstein, Munich, Nirsching, Prag, Breitenberg, Eidenberg, Gegenbach, Germannsdorf, Gollnerberg, Gottsdorf, Hauzenberg, Jahrdorf, Kasberg, Lämmersdorf, Messnerschlag, Raßberg, Tittling, Witzmannsberg, Wotzdorf, Möslberg, Oberneureuth, Oberötzdorf, Raßreuth, Schönberg, Sonnen, Thalberg, Thurnreuth, Untergriesbach, Wegscheid, Wildenranna
Assessment area 8207consists of: Financial counties
Viechtachwith the municipalities: Böcollapsed, Drachselsried
communal-free: Auerkieler Wald, Drachselsrieder-Forst
Zwieselwith the municipalities:Bodenmais, Eisenstein, Bärnzell, Brandten, Frauenau, Klautzenbach, Langdorf, Lindberg, Rabenstein, Zwiesel
communal-free:Bodenmaiser-Wald, Brandtner-Grenzwald, Langdorfer Wald, Klautzenbacher-Wald, Hennenkobel, Zwiesler Waldhaus, Frauenauer-Wald
Schönbergwith the municipalities:Rosenau, Spiegelau, St. Oswald, Schönanger
communal-free:Klingenbrunner-Wald, Forest District St. Oswald, forest county Waldhäuser-Wald
Freyungwithout the 8206 listed Communities
Evaluation area 8208 consists of the financial counties
Berchtesgadenwithout the municipalities:Marzoll, Högl
Traunsteinwith the municipalities:Eisenärzt, Hammer, Inzell, Marquartstein, Oberwössen, Reit i. Winkl, Ruhpolding, Schleching, Unterwössen
communal-free: Reit im Winkl, Seehaus, Vachenau, Zell, Urschlau, Bergen, Marquartstein, Oberwössen, Schleching, Piesenhausen, Winklmoos, Inzell, Kachelstein mit Baumburgerwald, Sulzberg
Rosenheimwith the municipalities:Hohenaschau, Sachrang
Runningwith the community-free areas: Schwarzenberg, Teisenberg
Rating area 8209 consists of the financial counties
Partenkirchenwith all communities
Weilheimwith the municipality: Schlehdorf
Schongauwith the area of the common defrocting area: Fronreiten
Füssenwith the municipalities:Buching, Füssen, Nesselwang, Pfronten, Schwangau, Trauchgau, Weißensee
communal-free: Hohenschwangau
Immenstadtwithout the 8204 listed Communities
Rosenheimwith the municipalities:Brannenburg, Degerndorf, Flintsbach, Grainbach, Großbrannenberg, Kiefersfelden, Niederaudorf, Nußdorf, Oberaudorf, Roßholzen, Steinkirchen, Törwang
Miesbachwith the municipalities:Bad Wiessee, Bayrischzell, Fischbachau, Kreuth, Rottach, Schliersee, Tegernsee
Bad Tölzwith the municipalities:Benediktbeuren, Gaißach, Jachenau, Kochel, Lenggries, Wackersberg
communal-free:Benediktbeuren, Bichl, Jachenau, Kochel, Heilbrunn
Assessment area 9101 consists of all financial counties of the country Hamburg
Evaluation area 10101 consists of all financial counties of the state of Bremen
Assessment area 11101 consists of all financial counties of the State of Berlin
Table of Contents

Appendix 3 (to § 3)

(Fundstelle: BGBl. I 1967, 836)
hundred-sets of age-class forest
age-class years Revenue class
I and better I, 25 I, 50 I, 75 II II, 25 II, 50 II, 75 III and bad
21-40 2220181615 1311108
41 -6084838180 7876737067
61-80164164165165 165165165165 165
over 80230233236 239242246251 255260
age-class yearsearnings class
I I, 25 I, 50 I, 75 II II, 25 II, 50 II, 75 III
21-402017 15131074 2-
41-606565 6464646464 6463
61-80118 118118118118118 118118118
81-100 175175176176177 177178178179
100222225227229 231234236238240
Age class yearsearning class
I I, 25 I, 50 I, 75 II II, 25 II, 50 II, 75 III
11-20262524 2321181512 9
21-30949290 8784817875 71
31-40167167 167168168168168 168169
over 40213 216219222227233 239245251
Spruce Fir Hundreds sets
Preset classRevenue class
Storage Stentimeter (Vfm) I and better I, 25 I, 50 I, 75 II II, 25 II, 50 II, 75 III and bad
to 20030333639 42475359 65
201-250414549 5358657381 89
251-3005257 6268748393 103113
301-3506571 778491103 115128141
351-40078 8694102110 124139154169
401-450 93102111120 130147165173201
451-500108119130 141152172192213 234
501-550124136 149162175198221 245260
551-600142 156170184199226 248
601-650161 176192208224 
651-700 180198216
over 700 200