Regulation for the implementation of § 90 of the valuation lawunofficial table of contents
BewG § 90DV
date of release: 02.09.1966
" 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|
(+ + + Text credits: 5.3.1970 + + +) for more details on the stand specification. name="BJNR005530966BJNE000100306 " />Non-Official Table of Contents
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
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
(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|
|with an initial value above 500,000 DM up to 1,000,000 DM|
| Postwar buildings||75|
|with an initial value above 1,000,000 DM||70|
|4.|| Hotels and Kinderheime|
| Holds that are closed at least 3 months a year||65|
|Rest of the enterprise||70|
| 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 buses||50|
|7.|| plots that directly serve the operation, maintenance, and management of a public port||50|
|8.||Money and credit institutions|
|postwar buildings|| 75|
|9.||Lichtspielhäuser und Theater|
|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.||rest of business plots|
| B.||Rental properties and mixed-use plots|
|postwar buildings|| 80|
|C.||One-family homes and two-family houses|
|postwar buildings|| 75|
|D.||Other built plots|| |
| Post-war buildings||75|
(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
For factory plots where the entire operation is still in style, the following applies:
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- 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.
(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
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
This Regulation enters into force on the day after it is announced.