Regulation On The Implementation Of Article 81 Of The Assessment Act

Original Language Title: Verordnung zur Durchführung des § 81 des Bewertungsgesetzes

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Regulation for the implementation of § 81 of the valuation law

unofficial table of contents

BewG § 81DV

date of release: 02.09.1966

full quote:

" Regulation implementing § 81 of the Evaluation Act of 2. September 1966 (BGBl. I p. 550) "


(+ + + text proof: 11.9.1966 + + +) unofficial table of contents

input formula

On the basis of § 81 and § 123 para. 1 of the valuation law in the version of 10. December 1965 (Bundesgesetzbl. In 1861), the Federal Government, with the consent of the Federal Council, decrees: Non-official table of contents

§ 1

In cases where the unit values are the building plots must be determined in the yield value process and the value ratios of the 1. In accordance with § § 81 of the Act, exceptional basic tax burdens are to be taken into consideration in accordance with § § 2 to 4. Non-official table of contents

§ 2

(1) The basic tax burden in each community is expressed by a load number. The number of charges shall be determined by the application of a reproduction number to the number which at the time of the principal date of determination has determined the amount of the basic tax for land.(2) The duplicator is shown in the following table:
territory of the former Landesfinanzämter Landesfinanzämter) DarmstadtDüsseldorfHamburgHannoverabababcabc
I-55 67, 563.5-- 56-59,5-
II-63.576,5 72--60-68-
III 76, 5729085 72-6472 68-
IV81 76, 599-- 80, 5768176.5 76
V90- 76.572- 908580
VI 99- 90-80108-92
territory of the former LandesfinanzämterKarlsruheKasselKölnMagdeburgabababa
III-68 8176.585.5 +)80.5-
IV7268 94, 5-94.5 + +)89 81
V76,572 103, 5-103,5- 94, 5
VI8176.5 103.5
territory of the former state financial officesMünsterNordmarkSaarlandStuttgartababcabab
I 7268-59,5--68- 72
II8176,5 67, 563.5-81 76, 5-76,5
III 90857268-90-85,5 80, 5
IV99- 81-8099-94.589
V 85.5--103.5-
VII 103, 5-92
Area of the former LandesfinanzämterThüringenWeser-EmsMünchen, Nürnberg, WürzburgBerlinaababc
II-6359,567,5 63, 5
III94.5 7268-68 
IV103.576.572 76, 572
V908581 76, 5
VI 99-85.580.5 
VII 94, 5-

When the table is applied, the territory of the Landesfinanzamt and the county to which the municipality is based shall be deemed to be subject to the regulations of the President of the Landesfinanzämter on the evaluation of built plots of the 17. December 1934 (Reichssteuerblatt, p. 1641ff.) or the regulation of the President of the Landesfinanzamt Würzburg concerning the evaluation of built-up land in Saarland of 29. February 1936 (Reichssteuerblatt, p. 193); the districts are referred to as Roman numerals. (a), (b) or (c) refers to the municipal group to which the municipality is based in accordance with § § 29 and 30 of the Basic Tax Implementing Regulation as amended by the 29. January 1952 (Bundesgesetzbl. 79), as last amended by Article I of the Regulation amending the basic tax provisions of 31 December 2008. July 1961 (Bundesgesetzbl. 1118). 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 levying 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 or subgroups, the figures of the table are valid for the whole district.(3) In the case of a municipality at the time of the main determination of the municipality, where a municipality is situated in different districts or community groups, or where the rate of lift within the municipality is different, the municipality shall be subject only to a number of exertions, which shall be deemed to be: Average of the first particularly calculated load figures. In the formation of the average, the number of inhabitants must be taken into account at the time of the main determination.


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

§ 3

In the case of the cultivated land situated in a municipality, the land used in the earning value procedure , and are not part of the property referred to in Article 79 (3) and (4) of the Act, the land value or the value of the corresponding land part shall be
to moderate 10 from the hundred,
if the load count is more than 29,000
to moderate to 5 from the hundred,
if the loading number is no more than 29,000, but more than 23,000,
to increase by 5 from the hundred,
if the load count is no more than 11,000, but more than
to increase by 10 from the hundred,
if The load count is not more than 5,000.
unofficial table of contents

§ 4

The number of loads (§ 2) also determines the number of loads Basic tax burden on the housing of the agricultural and forestry enterprises (§ 34 of the law) in a municipality. § 3 is to be applied in the determination of the housing value (§ 47 of the law). Non-official table of contents

§ 5

This regulation applies in accordance with Section 14 of the Third Transfer Act of 4. January 1952 (Bundesgesetzbl. I p. 1) in conjunction with Article 8 of the Law amending the Law on Evaluation of 13. August 1965 (Bundesgesetzbl. I p. 851) also in the Land of Berlin. Non-official table of contents

§ 6

This Regulation enters into force on the day after it is announced.