Regulation on the implementation of § 81 of the Evaluation Act

Unofficial table of contents

BewG § 81DV

Date of completion: 02.09.1966

Full quote:

" Regulation implementing § 81 of the valuation law of 2 September 1966 (BGBl. 550) "

Footnote

(+ + + Text evidence from: 11.9.1966 + + +) Unofficial table of contents

Input formula

On the basis of § 81 and Section 123 (1) of the Evaluation Act, as amended on December 10, 1965 (Federal Law Gazette). I p. 1861), with the approval of the Federal Council, the Federal Government decrees: Unofficial table of contents

§ 1

In cases where the unit values of the built-up land are to be determined in the yield value procedure and the value ratios of 1 January 1964 are to be taken into account, exceptional basic tax burdens as defined in § 81 of the law are: In accordance with § § 2 to 4. Unofficial table of contents

§ 2

(1) The basic tax burden in each municipality shall be expressed by means of a loading number. The number of charges shall be determined by the application of a multiplier to the number which, at the time of the principal date of determination, has determined the amount of the levy on the property tax for land. (2) The duplicator shall be obtained from the following: Table:
Territory of the former Landesfinanzämter DarmstadtDüsseldorfHamburgHannover abababcabc

I	-	55	67.5	63.5	-	-	56	-	59.5	-
II	-	63.5	76.5	72	-	-	60	-	68	-
III	76.5	72	90	85	72	-	64	72	68	-
IV	81	76.5	99	-	-	80.5	76	81	76.5	76
V	90	-			76.5	72	-	90	85	80
VI	99	-			90	-	80	108	-	92
VII	103.5	-
VIII

Territory of the former Landesfinanzämter KarlsruheKasselKölnMagdeburg abababa

I	-	55	-	55	67.5	63.5	-
II	-	63.5	-	68	85.5	80.5	-
III	-	68	81	76.5	85.5 +)	80.5	-
IV	72	68	94.5	-	94.5 + +)	89	81
V	76.5	72	103.5	-	103.5	-	94.5
VI	81	76.5					103.5
VII	90	-
VIII	99	-

Territory of the former Landesfinanzämter MünsterNordmarkSaarlandStuttgart abcabab

I	72	68	-	59.5	-	-	68	-	72
II	81	76.5	67.5	63.5	-	81	76.5	-	76.5
III	90	85	72	68	-	90	-	85.5	80.5
IV	99	-	81	-	80	99	-	94.5	89
V			85.5	-	-			103.5	-
VI			99	-	-
VII			103.5	-	92
VIII

Territory of the former Landesfinanzämter ThüringenWeser-EmsMunich, Nuremberg, WürzburgBerlin aababc

I	-	-	51	-	55	52
II	-	63	59.5	67.5	63.5
III	94.5	72	68	-	68
IV	103.5	76.5	72	76.5	72
V		90	85	81	76.5
VI		99	-	85.5	80.5
VII				94.5	-
VIII				103.5	-

When the table is applied, the territory of the Landesfinanzamt and the district is to be assumed, to which the municipality is subject, in accordance with the regulations of the Presidents of the Landesfinanzämter, on the evaluation of built-up land of 17 December 1934 (Reichstaxblatt 1641ff.) or the regulation of the President of the Landesfinanzamt Würzburg concerning the valuation of built land in the Saarland of 29 February 1936 (Reichssteuerblatt, p. 193); the districts are referred to as Roman numerals. Points (a), (b) or (c) refer to the municipal group to which the municipality is based in accordance with § § 29 and 30 of the Basic Tax Implementing Regulation as amended on 29 January 1952 (Bundesgesetzbl. 79), as last amended by Article I of the Regulation amending the basic tax provisions of 31 July 1961 (Bundesgesetzbl. 1118). If, by way of derogation from the municipal group to be applied in accordance with Articles 29 and 30 of the Basic Tax Implementing Regulation, the basic tax has been levied at the time of the main determination, the municipal group forming the basis for the imposition of the tax shall be the determining factor. has been laid. If districts in the regulations of the presidents of the Landesfinanzämter were divided by letters of letters or subgroups, the figures of the table are valid for the whole district. (3) A congregation at the time of the main determination belongs to different Districts or community groups, or the number of Hebesks within the municipality, is only a number of charges for the congregation, which results as an average of the initially particularly calculated charge numbers. In the formation of the average, the number of inhabitants must be taken into account at the time of the main determination.

Footnote

§ 2 (2) italic pressure: basic tax-implementing regulation deed. by Article 6 (1) (2) G v. 7.8.1973 I 965 mWv 12.8.1973 Unofficial table of contents

§ 3

In the case of the buildings situated in a municipality, which are to be assessed in the yield value procedure and are not part of the land referred to in Article 79 (3) and (4) of the Act, the property value or the value of the corresponding land shall be Part of the plot

1.

to make 10 of the hundred,

if the loading figure is more than 29,000,

2.

by 5 of the hundred,

if the loading number is not more than 29,000, but more than 23,000,

3.

to increase by 5 of the hundred,

if the load count is not more than 11,000, but more than 5,000,

4.

to increase 10 of the hundred,

if the load count is not more than 5,000.

Unofficial table of contents

§ 4

The number of charges (§ 2) also determines the basic tax burden on the housing part of the agricultural and forestry holdings (§ 34 of the law) in a municipality. § 3 is to be applied in the determination of the housing value (§ 47 of the law). Unofficial table of contents

§ 5

This Regulation shall apply in accordance with Section 14 of the Third Code of Transfer Law of 4 January 1952 (Bundesgesetzbl. 1) in conjunction with Article 8 of the Law amending the Evaluation Act of 13 August 1965 (Bundesgesetzbl. I p. 851) also in the Land of Berlin. Unofficial table of contents

§ 6

This Regulation shall enter into force on the day following that of its announcement.