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 on the implementation of article 90 of the assessment Act valuation law § 90DV execution date: 02.09.1966 full quotation: "regulation on the implementation of article 90 of the valuation law of September 2, 1966 (BGBl. I S. 553), most recently by article 18 number 3 of the law of 19 December 2000 (BGBl. I S. 1790) is changed" stand: last amended by article 18 No. 3 G v. 19.12.2000 I 1790 about the stand number you see in the menu see remarks footnote (+++ text detection from validity) : 5.3.1970 +++) input formula on the basis of article 90, paragraph 2 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: article 1 in cases where the unit values of the cultivated land in the property procedure to determine and to apply the value relations from January 1, 1964, is according to the paragraphs 2 to 4.

Section 2 (1) the value number on the approximation of the output value (section 83 of the Act) to the common value is expressed as a percentage. It is apparent from the table below: land type and land group value number in per cent A. business plots 1 factories and workshops of craft with a seed up to 500,000 DM old buildings 70 new buildings 75 post-war buildings 80 with output worth more than 500,000 DM up to 1,000,000 DM old buildings 70 new buildings 75 post-war buildings 75 with output worth more than 1,000,000 DM 70 2. warehouses 80 3 department stores old buildings 75 new buildings 80 post-war buildings 85 4 hotels and children's homes farms , the closed at least 3 months in the year 65 other farms are the production, supply and distribution of water for public supply 70 5 plots immediately and not only temporarily serve 60 6 plots, which directly serve public transport with air vehicles, railways, trolley buses and buses 50 7 plots, which directly serve 50 of 8 monetary and credit institutions operating, maintaining and managing a public port buildings 60 new buildings 65 post-war buildings 75 9 cinemas and theatres in communities to 10,000 inhabitants 60 in municipalities of 10,000 to 100,000 residents 65 in municipalities of 100,000 60-10 other business real estate buildings 70 buildings 75 post-war buildings 80 B. Mietwohngrundstücke and mixed land buildings 70 buildings 75 post-war buildings 80 C. single-family and semi-detached houses buildings 60 new buildings 65 post-war buildings 75 D. other constructed land 60 new buildings existing buildings 70 post-war buildings 75 (2) as apply hotels Homeses and other land , which serve the accommodation sector.
(3) at cinema houses and theatres, the population of Belegenheitsgemeinde at the time of the main determination is decisive; Section 80, subsection 1, sentence 3 and 4 of the Act is to be applied accordingly.
(4) it shall apply the value figures for 1 old buildings 2 new buildings, when the buildings were ready for occupancy until March 31, 1924, when the buildings were ready for occupancy in the period from April 1, 1924 until June 20, 1948, 3. post-war buildings, if the buildings have become ready for June 20, 1948.
In plots with buildings or building parts of from different year groups for which the impairment due to age (section 86 of the Act) has been calculated separately, an average value is to make for the whole plot. It is to assume the proportion of building values attributable to the different year groups or parts of the building value. The calculated number is complete on the number divisible by the number 5, which come the closest.
(5) parts of a business property belonging to different property groups, an average value is for the whole plot to make. It is to assume the proportion of attributable to the different groups of the land values of buildings or parts of the building value. The calculated number is complete on the number divisible by the number 5, which come the closest. This does not apply to parts of a factory property.

§ 3 for factory land, where otherwise the entire operation, the following shall apply: 1 no longer can be the site for a factory, but for other purposes, so reduced the value number is around 10-2 the land use still for a factory, is not certain however that the operation is resumed after two years at the latest, so reduced the number of value of is set to 5. 3 , that a factory operation to be resumed after two years, so the number of value shall be determined pursuant to article 2.

§ 4 (1) for managing land and mixed-used land in the outskirts of the area reduced the number of value determined according to paragraphs 2 and 3, to 10. Zone boundary area within the meaning of this regulation are to see 1 in the land of Schleswig-Holstein, the district-free cities of Flensburg, Kiel, Neumünster and Lübeck, the districts of Flensburg, Schleswig, Eckernförde, Rendsburg, Plön, Oldenburg, Eutin, Segeberg, Stormarn and Lauenburg.
2. in the State of Lower Saxony the cities of Lüneburg and Wolfsburg, the districts of Lüneburg and Lüchow-Dannenberg, Uelzen, Gifhorn, the boroughs of Brunswick, Salzgitter and Goslar, the districts of helmstedt, Braunschweig, Wolfenbüttel, Goslar, Gandersheim and rest district of Blankenburg, the district-free city of Hildesheim and the former county-level city of Göttingen, the districts of peine, Hildesheim Marienburg, Zellerfeld, Osterode, Einbeck, Northeim, Duderstadt, Göttingen and Münden.
3. in the State of Hesse the cities Kassel and Fulda, the districts of Hofgeismar, Kassel, Witzenhausen, Eschwege, Melsungen, Rotenburg, Hersfeld, Hünfeld, Lauterbach, Fulda and Schlüchtern.
4. in the State of Bavaria cities Bad Kissingen, Schweinfurt, districts Mellrichstadt, Bad Neustadt / Saale, Brückenau, Königshofen/Grabfeld, Bad Kissingen, Germany, Hofheim, boars, Schweinfurt and Haßfurt, the boroughs of Coburg, Neustadt b. Coburg, Hof, Selb, Kulmbach, Marktredwitz, Bayreuth and Bamberg, the districts of Coburg, Staffelstein, Bamberg, Lichtenfels, Kronach, Stadtsteinach, Kulmbach, Naila, Münchberg, Hof, REHAU, Wunsiedel and Bayreuth, the county-level city of willow , the districts Tirschenreuth and Kemnath, Neustadt on the Waldnaab, Vohenstrauß, Nabburg, Oberviechtach, Waldmünchen, Neunburg v.w., Cham, Roding, the boroughs of Deggendorf and Passau, the districts of Kötzting, Viechtach, rain, Arch, Grafenau, Deggendorf, Wolfstein, Wegscheid and Passau.
(2) from the reduction referred to in paragraph 1 any value fewer than 50 per cent may arise.

§ 5 the amounts referred to in this regulation in German mark after 31 December 2001 as calculation parameters shall continue to apply.

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