Regulation on the implementation of § 90 of the Evaluation Act

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BewG § 90DV

Date of completion: 02.09.1966

Full quote:

" Regulation implementing Section 90 of the Evaluation Act of 2 September 1966 (BGBl. 553), as last amended by Article 18 (3) of the Law of 19 December 2000 (BGBl). I p. 1790) "

Status:

Last amended by Art. 18 N ° 3 G v. 19.12.2000 I 1790

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Footnote

(+ + + Text proof applicable: 5.3.1970 + + +) Unofficial table of contents

Input formula

Pursuant to Section 90 (2) and Section 123 (1) of the Evaluation Act, as amended on 10 December 1965 (Bundesgesetzbl. 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 property value procedure and the value ratios of 1 January 1964 are to be used, the procedure is to be followed in accordance with § § 2 to 4. Unofficial table of contents

§ 2

(1) The number of values for the approximation of the initial value (§ 83 of the law) to the common value shall be expressed in one hundred. It is clear from the following table:
Type of property and group number of basic units in%

A.	Business premises
	1.	Factories and workshops of the craft with an initial value of up to 500,000 DM
			Old buildings	70
			New buildings	75
			Post-war buildings	80
		With an initial value of DM 500,000 up to DM 1,000,000
			Old buildings	70
			New buildings	75
			Post-war buildings	75
		With an initial value of more than 1,000,000 DM		70
	2.	Warehouses		80
	3.	Warehouses
			Old buildings	75
			New buildings	80
			Post-war buildings	85
	4.	Hotels and children's homes
		Establishments which are closed at least 3 months a year		65
		Other holdings		70
	5.	Land which directly and not only temporarily serves for the extraction, supply and distribution of water for public supply		60
	6.	Land directly used for public transport by aircraft, rail, trolleways and buses and coaches		50
	7.	Land directly used for the establishment, maintenance and management of a public port		50
	8.	Money and credit institutions
			Old buildings	60
			New buildings	65
			Post-war buildings	75
	9.	Light playhouses and theatres
			in municipalities up to 10,000 inhabitants	60
			in municipalities over 10,000 to 100,000 inhabitants	65
			in municipalities over 100,000 inhabitants	60
	10.	Other business premises
			Old buildings	70
			New buildings	75
			Post-war buildings	80
B.	Rental properties and mixed-use land
			Old buildings	70
			New buildings	75
			Post-war buildings	80
C.	Single-family houses and two-family houses
			Old buildings	60
			New buildings	65
			Post-war buildings	75
D.	Other built-up land
			Old buildings	60
			New buildings	70
			Post-war buildings	75

(2) Hotels shall also be considered to be tourist homes and other land used for accommodation. (3) In the case of light-play houses and theatres, the number of inhabitants of the Belegenheitsgemeinde shall be decisive at the time of the main arrest; § 80 (1), third sentence, and 4 of the law shall be applied accordingly. (4) The values shall be applied to:

1.

Old buildings, when the buildings have become ready for reference until 31 March 1924,

2.

New buildings, when the buildings have been ready for reference in the period from 1 April 1924 to 20 June 1948,

3.

Post-war buildings, when the buildings have become ready for reference after 20 June 1948.

In the case of land with buildings or parts of different buildings for which the impairment of old age (§ 86 of the law) has been calculated separately, an average number of values shall be formed for the whole property. The ratio of the building values or parts of the building value to the different construction year groups is to be assumed. The calculated number is to be rounded off to the number which can be divided by the number 5, which comes closest to it. (5) Hearing parts of a commercial property to different plot groups, so for the whole lot an average number of values is to be found. . In this case, the ratio of the building values or parts of the building value to the different land groups is to be assumed. The calculated number is to be rounded off to the number which can be divided by the number 5, which comes closest to it. This does not apply to parts of a factory property. Unofficial table of contents

§ 3

The following shall apply to factory plots in which the entire establishment is located:

1.

If the property is no longer used for a factory operation, but still for other purposes, the number of values shall be reduced by 10.

2.

If the plot of land can still be used for a factory operation, but it is not clear that the holding will be resumed after two years at the latest, then the number of values will be reduced by 5.

3.

If it is found that a factory operation is resumed at the latest after two years, the number of values shall be determined in accordance with § 2.

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§ 4

(1) For commercial land and for mixed-use land in the zone border area, the number of values resulting from § § 2 and 3 shall be reduced by 10. For the purposes of this Regulation, the zone border area shall be:

1.

in the Land Schleswig-Holsteindie kreisfreie Städte Flensburg, Kiel, Neumünster und Lübeck, die circles Flensburg, Schleswig, Eckernförde, Rendsburg, Plön, Oldenburg, Eutin, Segeberg, Stormarn and Duzogtum Lauenburg;

2.

in the country Niedersachsendie kreisfreie Städte Lüneburg and Wolfsburg, the counties Lüneburg, Lüchow-Dannenberg, Uelzen and Gifhorn, the district-free cities Braunschweig, Salzgitter and Goslar, the counties of Helmstedt, Braunschweig, Wolfenbüttel, Goslar, Gandersheim and Restkreis Blankenburg, the district-free city of Hildesheim and the former district-free town of Göttingen, the rural districts of Peine, Hildesheim-Marienburg, Zellerfeld, Osterode, Einbeck, Northeim, Duderstadt, Göttingen and Münden;

3.

in the land Hessendie kreisfreie Städte Kassel and Fulda, the counties Hofgeismar, Kassel, Witzenhausen, Eschwege, Melsungen, Rotenburg, Hersfeld, Hünfeld, Lauterbach, Fulda and Schlüchtern;

4.

in the state of Bayerndie district-free towns Bad Kissingen and Schweinfurt, the counties Mellrichstadt, Bad Neustadt/Saale, Brückenau, Königshofen/Grabfeld, Bad Kissingen, Hofheim, Ebern, Schweinfurt and Haßfurt, the district-free cities of Coburg, Neustadt b. Coburg, Hof, Selb, Kulmbach, Marktredwitz, Bayreuth and Bamberg, the counties of Coburg, Staffelstein, Bamberg, Lichtenfels, Kronach, Stadtsteinach, Kulmbach, Naila, Münchberg, Hof, Rehau, Wunsiedel and Bayreuth, the county-free town Weiden, the counties Tirschenreuth, Kemnath, Neustadt a.d. Waldnaab, Vohenstrauß, Nabburg, Oberviechtach, Waldmünchen, Neunburg v.W., Cham and Roding, the county-free towns of Deggendorf and Passau, the counties of Kötzting, Viechtach, Regen, Bogen, Grafenau, Deggendorf, Wolfstein, Wegscheid and Passau.

(2) The reduction referred to in paragraph 1 shall not result in a reduced number of values of 50 per hundred. Unofficial table of contents

§ 5

The amounts in the German mark referred to in this Regulation shall continue to be calculated as calculation variables after 31 December 2001. Unofficial table of contents

§ 6

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