Regulation On The Implementation Of Article 90 Of The Assessment Act

Original Language Title: Verordnung zur Durchführung des § 90 des Bewertungsgesetzes

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Regulation for the implementation of § 90 of the valuation law

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BewG § 90DV

date of release: 02.09.1966

full quote:

" Regulation implementing § 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) "

:Last modified by Art. 18 no. 3 G v. 19.12.2000 I 1790

See Notes


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Input Formula

Based on Section 90 (2) and Section 123 (1) of the Evaluation Act 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 of the built-up land in the property value procedure and the value ratios of the 1. In accordance with § § 2 to 4, the following procedure shall be used for the period of January 1964. 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 is set in a set of hundreds. expressed. It can be seen from the following table:
The property type and base group value number in v.H.
A. Business Base
1. Handcrafted factories and workshops with an initial value of up to 500,000 DM
postwar buildings80
with an initial value above 500,000 DM up to 1,000,000 DM
Altbauten 70
Neubauten 75
Postwar buildings75
with an initial value above 1,000,000 DM70
2. Lagerhouses80
3. Warehouses
Postwar buildings85
4. Hotels and Kinderheime
Holds that are closed at least 3 months a year65
Rest of the enterprise70
5.Basic pieces that serve directly and not only temporarily in the extraction, supply and distribution of water to the public supply 60
6.Basic pieces that are directly connected to public transport Aircraft, rail tracks, overhead bus and coach buses50
7. plots that directly serve the operation, maintenance, and management of a public port50
8.Money and credit institutions
postwar buildings 75
9.Lichtspielhäuser und Theater
in municipalities up to 10,000 Inhabitants60
in municipalities over 10,000 to 100,000 inhabitants65
in municipalities over 100,000 inhabitants60 of business plots
postwar buildings80
B.Rental properties and mixed-use plots
postwar buildings 80
C.One-family homes and two-family houses
old buildings60
Neubauten 65
postwar buildings 75
D.Other built plots 
Altbauten 60
Neubauten 70
Post-war buildings75
(2) Hotels also apply to tourist homes and other properties that serve the accommodation industry.(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 determination; § 80 (1) sentences 3 and 4 of the Act shall apply accordingly.(4) It is necessary to apply the scores for
Old buildings if the buildings are up to the 31. March 1924 have become ready to move,
New buildings, if the buildings are in the period of 1. April 1924 to 20. June 1948,
Post-war buildings, when the buildings after the 20. June 1948.
In the case of land with buildings or parts of different building groups, for which the impairment loss due to age (§ 86 of the law) has been calculated separately, the whole property is a property of to form an average number of values. 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) Part of a commercial property belonging to different groups of land is an average number of items for the whole property. 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. Non-official table of contents

§ 3

For factory plots where the entire operation is still in style, the following applies:
If the plot is no longer used for a factory, but for other purposes, The number is reduced by 10.
If the property is still used for a factory operation, it is not clear that the holding will be at the latest after two years again, the number is reduced by 5.
It is clear that a factory operation will be resumed after two years at the latest, so that the Value number according to § 2.
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§ 4

(1) for business plots 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, see
in the Land of Schleswig-Holsteindie. circular towns of Flensburg, Kiel, Neumünster and Lübeck, the districts of Flensburg, Schleswig, Eckernförde, Rendsburg, Plön, Oldenburg, Eutin, Segeberg, Stormarn and Duchy of Lauenburg;
im Land Niedersachsendie kreisfreie Städte Lüneburg und Wolfsburg, die Landkreis Lüneburg, Lüchow-Dannenberg, Uelzen und Gifhorn, die kreisfreie Städte Braunschweig, Salzgitter und Goslar, the counties of Helmstedt, Braunschweig, Wolfenbüttel, Goslar, Gandersheim and Restkreis Blankenburg, the county-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;
in the country Hessendie kreisfreie Städte Kassel and Fulda, the counties Hofgeismar, Kassel, Witzenhausen, Eschwege, Melsungen, Rotenburg, Hersfeld, Hünfeld, Lauterbach, Fulda and Schlüchtern;
in the Land of Bayernthe district-free towns of 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 districts 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. Non-official table of contents

§ 5

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

§ 6

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