Regulation On The Implementation Of Article 81 Of The Assessment Act

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

Read the untranslated law here: http://www.gesetze-im-internet.de/bewg_81dv/BJNR005500966.html

Regulation on the implementation of article 81 of the assessment Act valuation law § 81DV execution date: 02.09.1966 full quotation: "Ordinance for the implementation of article 81 of the valuation law of September 2, 1966 (Federal Law Gazette I p. 550)" footnote (+++ text detection from: 11.9.1966 +++) input formula on the basis of article 81 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: exceptional reason tax burden within the meaning of article 81 of the law in accordance with the paragraphs 2 to 4 are article 1 in cases where the unit values of the cultivated land in the income approach to determine and to apply the value ratios from 1 January 1964 are taken into account.

Section 2 (1) the basic tax burden in each community is expressed through a load number. The load number arises through the application of a Vervielfältigers on the number that has determined the amount of the assessment for property tax for land on the main finding time.
(2) the multiplier arises from the table below: area of the former country Finanzamt Darmstadt Düsseldorf Hamburg Hanover a b a b a b c a b c 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 - 81 76.5 IV 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 area of the former land tax office Karlsruhe Kassel Cologne
Magdeburg a b a b a b a 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 VIII 90 - 99 - area of the former country Finanzamt Münster Nordmark Saarland Stuttgart a b a b c a b a b 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 region of the former land tax office Thuringia Weser-EMS Munich, Nuremberg, Würzburg Berlin a a b a b c 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 is 80.5 VII 94.5 - VIII 103.5 - application of the table from the area of the land tax office and the district to go out, to which the municipality according to the President of the national tax office on the evaluation of cultivated land by December 17, 1934 (Reich control sheet S. 1641ff.) or the Decree of the President of the provincial Finance Office Würzburg heard about the evaluation of cultivated land in the Saarland on 29 February 1936 (Reich control sheet S. 193); the districts are marked with Roman numerals. With the letter a, b or c the community group is referred to, to which the community according to sections 29 and 30 of the basic tax implementing regulation in the version of 29 January 1952 (Bundesgesetzbl. I S. 79), last amended by article I of the regulation to change int rules of 31 July 1961 (Bundesgesetzbl. I p. 1118), belongs. Is the property tax on the main finding time by way of derogation from the community group applicable under sections 29 and 30 of the basic tax implementing regulation has been raised, so the community group is decisive, is been used to inform the collection of the tax. Districts in the Ordinances of the President of the country tax office by letter accessories or subgroups were divided, the figures in the table are valid for the entire district.
(3) a community on the main finding time belongs to different districts or community groups or the rate within the municipality was different, just a load factors is for the community to use; This is the average the first especially calculated load numbers. The population figures on the main finding time to take into account are in the formation of the average.
Footnote § 2 para 2 italic: property tax implementing regulation go up. by article 6 par. 1 No. 2 G v. 7.8.1973 I 965 mWv 12.8.1973 § 3 in the cultivated land located in a municipality, which are to evaluate and does not include the land referred to in § 79 para. 3 and 4 of the Act, in the income approach is the land value or the value of the corresponding plot part 1 by 10 per cent to reduce if the load is more than 29,000 , 2. to reduce 5 per cent if the number of load is not more than 29,000, but more than 23,000 to increase 3 to 5 per cent, when load factors amounts to no more than 11,000, but more than 5,000, increasing 4 to 10 per cent if the load is not more than 5,000.

§ 4 load factors (section 2) determines the base tax load of the residential part of the businesses of agriculture and forestry (article 34 of the Act) in a community. section 3 is to apply in determining the value of the apartment (section 47 of the Act).

§ 5 this Regulation shall apply to § 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.

§ 6 this regulation enters into force on the day after its promulgation.