Law For The Estimation Of The Agricultural Culture Soil

Original Language Title: Gesetz zur Schätzung des landwirtschaftlichen Kulturbodens

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Read the untranslated law here: http://www.gesetze-im-internet.de/bodsch_tzg_2008/BJNR317600007.html

Law for the estimation of the agricultural culture soil (soil estimate law - BodSchätzG) BodSchätzG Ausfertigung date: 20.12.2007 full quotation: "ground estimate law of December 20, 2007 (BGBl. I p. 3150, 3176), by article 232 of the Decree of 31 August 2015 (BGBl. I p. 1474) has been changed" stand: amended by art. 232 V v. 31.8.2015 I 1474 for details on the stand number you see in the menu see remarks footnote (+++ text detection from) : 1.1.2008 +++) the G was adopted as article 20 of the G v. 20.12.2007 I 3150 of the Bundestag. It is under article 28 paragraph 4 of this G mWv 1.1.2008 entered into force.

Table of contents section 1 General section 1 scope and purpose § 2 definitions section 2 Special valuation provisions § 3 estimate frame § 4 value numbers section 5 class, class section and special areas of the ground estimate § 6 samples § 7 comparison pieces section 8 floor profiles § 9 yield measurement § 10 estimating books and maps section 11 subsequent estimation section 3 procedures article 12 application of the tax law § 13 disclosure of ground estimate results of § 14 takeover in the cadastre section 15 entering by land section 16 tasks other authorities section 4 estimate Advisory Board , Estimates committees § 17 estimate Committee § 18 estimate committees section 5 final provisions § 19 use of the results of the estimation of soil by other authorities article 20 continuity of so far right field estimation framework annex 1 Annex 2 grassland estimation framework section 1 General information section 1 scope and purpose (1) purpose ground estimate it is to create a uniform assessment basis for the taxation of agriculturally usable land of the Federal territory. The bottom estimate is also non-tax purposes, in particular the agricultural regulations, soil protection and soil information system.
(2) includes the ground estimate in the meaning of this law: 1 the investigation of soil according to its nature, 2. the description of soil in estimating books, as well as the spatial delimitation in estimate cards and 3. determining the profitability due to the natural conditions of the income; These are soil, terrain, climate conditions and water conditions.
The results of the estimation of soil should be processed automatically.

§ 2 the agriculturally usable land in the sense of § 1 definitions (1) include the following types of use: 1. arable land, 2. grassland.
(2) in determining the types of usage is to assume a common usual management corresponding to the natural productivity; different forms of management are not considered. A regular exchange of different types of use in the same area (change country) is the predominant type of use to accept. The designation of different type of use it should be noted in addition the valuation books and cards.
(3) the species of use of are determined by the following characteristics: 1. arable land includes the land to the field cultivation of cereals, sleeve - and oleaginous fruits, root crops, fodder crops, fruit and specialty crops and garden plants. Also the - green farmland, which is characterized by a change in the use of farmland and grassland to farmland. This outweighs the arable use.
2. grassland covers the period grass area which typically are mowed or grazed. The Green country field, which is characterized by a change in the use of grassland and arable land to grassland. This outweighs the grassland use. Especially to call are: a) as those permanent grass area which are mowed only due to its damp location can grassland meadow (absolute permanent grassland), b) as litter meadow grassland those strong reverse wetting permanent grassland plots, which exclusively or mainly can be used by spreading by removing, c) as those areas of low profitability which can not be ordered and in General only a grazing permit grassland prevention.
Section 2 Special valuation provisions § 3 estimate frame 1 for arable land of field estimation framework (Appendix 1) and 2nd for grassland of the grassland estimation framework (annex 2) is based on a uniform assessment of the natural productivity of the soils in the Federal territory.
The appraisal framework have value figures, which as ratios to express the differences in the Reinertrag common common and proper management.

§ 4 value figures (1) in determining the value figures are all affecting natural yield circumstances, to take into account in particular the farmland soil type, State level and development and grassland soil type, soil level, and water conditions.
(2) for the farmland, floor number and number of acres be set as value numbers. The bottom number expresses the differences due to soil the natural productivity. The field number taken into account income differences, which due to terrain and other natural conditions of income are on climate, by percentage increase and bills on the floor number.
(3) for the grassland, grassland reason number and grassland are set as value numbers. The grassland reason number expresses the differences caused by soil characteristics, climate and water conditions of natural productivity. The number of green country taken into account the income differences that attributable to terrain and other natural conditions of profit by percentage accounting to the base of the grassland. Only the Green country numbers are set in the estimation of grassland Hutungen and grassland litter meadows.

§ 5 class, class section, and special areas of ground estimate are areas that differ significantly in soil, terrain, climate and water conditions, than to divide class areas. Within the class surface class section surfaces can be made at deviations of the soil or the water conditions. Significant deviations of the remaining natural yield conditions be taken into account the determination of special areas.

§ 6 samples (1) to ensure the uniformity of the estimation of soil are estimated selected floor areas as pattern pieces. All the samples should represent a cross section across the mainly existing in the Federal territory in relation to their natural yield of.
(2) the natural yield of samples is to be classified on the basis of the estimation part (§ 3).
(3) the Federal Ministry of finance is authorized to ensure the uniformity of taxation and the tax revenue by regulation, without the consent of the Federal Council, to introduce the samples referred to in paragraph 1 in the Federal Law Gazette.

§ 7 comparison pieces in each area are to select for the most important and most typical floors comparison pieces and describe. The estimate of the comparison pieces is carried out based on the evaluation of the pattern pieces.

§ 8 soil profiles is the soil of class and class section surfaces to describe for the respective class and any class section of typical soil profile - defining grave hole - based on a. Profitability shall be estimated based on pattern pieces and comparison.

§ 9 income measure (1) pushing earnings measure from the natural yield of a floor surface area. It is the product of a surface in AR and the farmland or grassland number (value figures).
(2) several areas exist within an area with different farmland or grassland numbers, so the sum of the products of the single part surface makes the yield measurement of the total area in AR and the respective value number.

Estimating books and cards (1) in the estimates books section 10 are to hold: 1 the Belegenheitsgemeinde or - municipal, 2. the date of the estimate, 3. the designation use style relevant for estimating, 4. the name of the class, class section and special areas, 5. the description of soil profiles (defining and non-defining grab holes), 6 value figures.
(2) the estimate maps are to hold: 1 the spatial boundaries of the class, class section and special areas and whose name, 2 the value numbers, 3. the location and number of soil profiles including identification of determinant and not determining burial holes.
(3) pattern pieces and comparison are to represent in estimating books and cards.

(1) if the natural yield conditions that underlie the individual floors floor estimate results substantially and sustainably have changed by natural events or by artificial measures or the type of use (§ 2) has changed sustainably, is 11 to estimate making a supplementary estimate.
(2) within the framework of the supplementary estimate, surfaces are eliminated, which no longer belong to the agricultural use. Previously subject not an estimate of ground surfaces, for which is now clear an agricultural use, are to capture.
Section 3 rules of procedure article 12 application of the tax law
If this law applies no other scheme, the third section of the first part (sections 16 to 29) find the third part (sections 78 to 133) and the seventh part (§§ 347-368) of the tax code application. The rules governing the separate determination of unit values (paragraphs 180 to 183 of the tax code) shall apply accordingly.

§ 13 disclosure of ground estimate results (1) the results of estimation of soil are to announce the owners and rights-holders disclosure.
(2) the disclosure period is one month. Their beginning is regularly according to article 122, par. 3 and 4 of the tax code to announce publicly.
(3) upon the expiry of the disclosure period, enter the legal effect of a determination decision on the results of the estimation of soil. Announcement is considered to be the last day of the disclosure period.
(4) the disclosure is to take place regularly during normal service hours in the rooms of the IRS.

§ 14 the floor estimate results and the location and name are takeover in the cadastre (1) according to stock motor to take over the floor profiles (§ 8) immediately in the land registry.
(2) the authorities responsible for the management of the real estate cadastre calculate the income measure cause-related according to § 9 for each floor.
(3) the pattern pieces and comparison are to feature in the cadastre.

Section 15 commits entering of land that are owner and copyright holder of the land with the implementation of this Act at any time to allow entry to the land officer and the necessary measures, in particular excavation, to tolerate the. No claim for damages does not intentionally caused damage. Performing ground estimate working in a municipal area is local to announce.

§ 16 tasks other authorities to carry out the estimation of soil are obliged to provide the necessary basis the competent according to national law.
Section 4 estimate estimate committees § 17 Advisory Board will estimate Advisory Board (1) to estimate the pattern pieces and to prepare the announcement under an Ordinance (§ 6 ABS. 3) at the Federal Ministry of Finance made an estimate Advisory Board.
(2) the appraisal Advisory Board of the Federal a representative of the Federal Ministry of finance as Chairperson, belong to 1 2. a representative of the Ministry of food and agriculture, 3. ten other members with special expertise in the field of agriculture and soil science.
The Federal Ministry of finance appoints members 1 No. 3 on the proposal of the Supreme financial authorities of the countries in consultation with the Federal Ministry of food and agriculture to set. The appeal may be withdrawn with the consent of the Supreme financial authorities of the countries.
(3) the estimate Advisory Board shall adopt rules of procedure, in which details are regulated the participation, management, decision-making and rights and obligations of the members themselves.

§ 18 estimate committees (1) to carry out the ground estimate and investigation of the estimation results are created when the tax authorities estimate committees. Also a joint Appraisal Committee can be set up for several financial offices.
(2) an official agricultural expert or an official agricultural expert of financial management as to appealing Chairman or Chairman and 2 of the financial administration volunteer floor estimator with knowledge in the fields of agriculture and soil science include a Committee of the estimate at 1.
The appraisal Committee is supported by an employee or an employee to carry out the surveying work.
(3) the estimate Committee participates in the estimation of the comparison pieces (§ 7), that responsible are selected and classified by the competent authority of the country prior to performing the actual estimate work.
Section 5 use of the results of the ground estimate by other authorities who can get results and data of ground estimate submitted final provisions § 19 other agencies to carry out their tasks and are used by them. Disclosure to other users according to national provisions.

Article 20 continuity of so far right that in the annex to section 1 of the Decree of 20 April 2000 (BGBl. I S. 642) listed pattern pieces keep until the adoption of a legislative decree valid according to § 6 section 3 and announcing new pattern pieces on this path even after January 1, 2008.

Annex 1 agricultural estimation framework (reference: BGBl. I, 2007, 3180-3181) of agricultural land are evaluated according to the type of soil, the emergence and the State level.
Soil type emergence of State level 1 2 3 4 5 6 7 S D 41-34 33-27 26 - 21 20 - 16 15 - 12 11 - 7 sand Al 44-37 36 - 30 29-24 23 - 19 18-14 13-9 V 41-34 33-27 26 - 21 20 - 16 15 - 12 11 - 7 SL (S/lS) D 51-43 42-35 34-28 27-22 21-17 16-11 on loamy Al 53-46 45-38 37 31 30-24 23-19 18 -. 13 sand V 49 43 42 - 36 35-29 28 - 23 22 - 18 17-12 D 68 60 59-51 50 - 44 43-37 36 - 30 29 - 23 22 - 16 lS Lö 71-63 62 54 53-46 45-39 38-32 31-25 24-18 loamy Al 71-63 62-54 53-46 45-39 38-32 31-25 24-18 sand V 57-51 50-44 43-37 36-30 29-24 23-17 VG 47-41 40 -. 34 33-27 26 - 20 19-12 SL D 75-68 67-60 59 - 52 51 - 45 44 - 38 37 - 31 30-23 (lS/sL) Lö 81-73 72 - 64 63 - 55 54 - 47 46-40 39-33 32 - 25 strong Al 80-72 71-63 62-55 54 47 46 40 39 33 32-25 loamy V 75-68 67-60 59-52 51-44 43-37 36-30 29-22 sand VG 55-48 47 40 39-32
31 - 24 23-16 D 84-76 75-68 67 - 60 59 - 53 52 - 46 45 - 39 38 - 30 sL Lö 92-83 82 - 74 73 - 65 64 - 56 55-48 47-41 40-32 Sandy Al 90-81 80-72 71-64 63-56 55-48 47-41 40-32 clay V 85-77 76-68 67-59 58-51 50-44 43-36 35-27 VG 64-55 54-45 44 36 35-27 26-18 D 90 -. 82 81 - 74 73 - 66 65 - 58 57 - 50 49 - 43 42 - 34 Lö 100-92 91 - 83 82 - 74 73 - 65 64-56 55 - 46 45-36 L Al 100-90 89-80 79-71 70-62 61-54 53 45 44-35 clay V 91-83 82-74 73 65 64-56 55-47 46 39 38-30 VG 70-61 60-51 50-41 40-30 29-19 LT D 87-79 78-70 69-62 61- 54 53-46 45 - 38 37-28 heavy Al 91 - 83 82 - 74 73 - 65 64 - 57 56 - 49 48 - 40 39 - 29 clay V 87-79 78-70 69 - 61 60 - 52 51 - 43 42 - 34 33-24 VG 67 58 57-48 47-38 37-28 27-17 D 71-64 63-56 55-48 47-40 39-30 29-18 T Al 74-66 65-58 57-50 49-41 40-31 30-18 sound V 71 -. 63 62-54 53 - 45 44 - 36 35 - 26 25-14 VG 59-51 50 - 42 41 - 33 32 - 24 23 - 14 Mo Moor 54 46 45-37 36 - 29 28-22 21 - 16 15-10 type of soil to determine the soil type is the grain-size composition of the profile of the arable crumb to a depth decisive for the growth of plants of importance is. The classification of soils according to soil type in the estimation of the ground according to the proportion of the clarified particles (< 0.01 mm), usually used in different types of soil, a medium soil type is specified in the overall profile.
Eight types of mineral soil and a group of peat are distinguished: sand (S), on loamy sand (SL), loamy sand (lS), strong loamy sand (SL), sandy loam (sL), clay (L), heavy clay (LT), tone (T) and moor (MO).
State level is been assumed in the definition of the State level the idea, developed the ground and goes through various stages. From a State of lowest earning potential, a high profitability level is achieved via an increasing soil formation and a resulting increased rooting depth eventually.
This optimal level of development of the soil but is an aging or degradation by descaling, bleaching, acidification and compression, as well as decreasing rooting depth. The classification in the State level the thickness and texture of the arable crumb, as well as the Waterkeeping, this means critical, the Durchwurzeln ability of the soil.
Seven state levels are distinguished, and level 1 the lowest State, level 7 marks the worst State, so the slightest development or strongest impoverishment. Only five levels are based on the valuation of peat soils, here first and foremost, the degree of decomposition of organic matter, the amount of mineral admixture, and the ground water level is important for the classification.
The emergence of art as an additional criterion for the classification of agricultural soils by soil estimating is a highly simplified geological differentiation of the parent rock. Following emergence of types depending on the age and storage of the parent rock: Al alluvium (glacial loose sediment run-off mass and deposits of rivers), Lö Löß (loose sediment from wind deposition), D
Diluvium (loose sediment and soil of glacial and tertiary source material), strongly stony V weathering (ground development of solid bedrock), VG weathering and stone floors, g extra high coarse ground share of D and Al floors (leading to the impairment).
Enter two types of formation (emergence of mixing) in a soil profile, both icons be indicated with corresponding degrees, for example, Lander or DV. floor number depending on the type of soil, State level and supplemented the soils in the field estimate framework get certain value numbers (bottom numbers) with more or less large margins. These floor numbers are ratio numbers; they bring the Reinertrag differences expressed, which are dictated under otherwise equal conditions in common standard and proper management alone through the soil. The best floor obtains the floor number 100.
As benchmarks in establishing the valuation framework the following climate and terrain, as well as business conditions laid down: 8 ° C average annual temperature, 600 mm annual rainfall, level up slightly inclined position, nearly optimal ground water level and business operation of means peasant holdings in Central Germany.
Arable number or discounts in more favourable or less favourable natural yield conditions, such as climate, terrain, and others, is the field number. The field number is therefore scale for the natural productivity of the soil at the location. The amount of surcharges and discounts is also dependent on the soil type. So strong rainfall on heavy soils are detrimental, to lighter soils rather positive out.
The entire estimate result of arable land is for example L 4 Al 65/70, which means that it's a clay soil, State level 4, Genesis type alluvium, floor number 65, arable number 70.

Appendix 2 grassland estimation framework (reference: BGBl. I, 2007, 3182-3183) a particular grassland estimation framework is decisive for the evaluation of grassland which differs in terms of necessary for the determination of values factors of field estimation part.
Temperature and water conditions are crucial as the source material for the yield of grassland. The soil type and the State level – in the grassland estimation framework referred to as ground level — are therefore less differentiated as the agricultural appraisal framework. The temperature and water conditions are directly included in the grassland estimation framework.
Soil water conditions species level climate 1 2 3 4 5 I a 60 - 51 50 43 42-35 34 - 28 27 - 20 (45-40) b 52 - 44 43 - 36 35 - 29 28 - 23 22-16 c 45 - 38 37-30 29 - 24 23 - 19 18-13 S II a 50 - 43 42 36 35-29 28 23 22-16 sand (30-25) b 43-37 36-30 29-24 23-19 18-13 c 37-32 31-26 25-21
20 - 16 15-10 III a 41 - 34 33-28 27 - 23 22 - 18 17 - 12 (20-15) b 36 - 30 29 - 24 23 - 19 18 - 15 14-10 c 31 - 26 25 - 21 20-16 15 - 12 11-7 I a 73 - 64 63-54 53-45 44 - 37 36-28 (60 - 55) b 65 - 56 55 - 47 46 - 39 38 - 31 30-23 c 57 - 49 48 - 41 40-34 33 - 27 26-19 lS II a 62 -. 54 53-45 44 - 37 36 - 30 29 - 22 loamy (45 - 40) b 55-47 46 - 39 38 - 32 31 - 26 25 - 19 sand c 48-41 40-34 33 - 28 27 - 23 22-16 III a 52 - 45 44-37 36-30 29-24 23-17 (30-25) b 46 39 38-32 31-26 25-21 20-14 c 40-34 33-28 27-23 22-18 17-11 I a 88 - 77 76-66 65-55 54 -. 44 43 - 33 (75 - 70) b 80 - 70 69 - 59 58 - 49 48 - 40 39-30 c 70 - 61 60 - 52 51-43 42 - 35 34-26 L II a 75 - 65 64-55 54-46 45-38 37-28 clay (60-55) b 68-59 58-50 49 41 40-33 32-24 c 60-52 51-44 43-36 35-29 28-20 III a 64 - 55 54 46 45-38 37 30 29-22 (45-40) b
58 - 50 49 - 42 41 - 34 33-27 26 - 18 c 51-44 43 - 37 36-30 29 - 23 22-14 I a 88 - 77 76 66 65-55 54 - 44 43 - 33 (70-65) b 80 - 70 69 - 59 58 - 48 47 - 39 38-28 c 70 - 61 60-52 51 - 43 42 - 34 33-23 T II a 74 - 64 63-54 53 45 44 36 35-26 ton (55-50) b 66-57 56-48 47-39
38-30 29 - 21 c 57-49 48-41 40 - 33 32-25 24 - 17 III a 61 - 52 51-43 42 - 35 34 - 28 27 - 20 (40-35) b 54-46 45 - 38 37 31 30-24 23-16 c 46-39 38-32 31-25 24-19 18-12 I a 60 - 51 50-42 41-34 33-27 26-19 (45-40) b 57-49 48 40 39-32 31-25 24-17 c 54-46 45 -. 38 37 - 30 29 - 23 22 - 15 mo II a 53 - 45 44 - 37 36 - 30 29 - 23 22 - 16 Marsh (30-25) b 50 - 43 42 - 35 34 - 28 27 - 21 20 - 14 c 47-40 39 - 33 32-26 25 - 19 18 - 12 III a 45 - 38 37-31 30 - 25 24 - 19 18 - 13 (20-15) b 41-35 34-28 27-22 21-16 15-10 c 37-31 30-25 24 19 18 13 12 -.  7 type of soil as soil types are planned in the grassland estimation framework: sand (S), loamy sand (lS), clay (L) and tone (T); In addition bog (MO). The above ground types represent a summary of each adjacent soil types of the field estimation framework.
The ground levels of the Green country is ground level I, II and III. The level I represents the lowest ground state (favorable base conditions, permeability), the level III for the worst State (sour, sealing). Compared with the State levels of arable land is about the level I the State levels 2 and 3, the level II the State levels 4 and 5 and the level III 6 and 7 representative for the climatic conditions will the State levels climate grassland only takes into account the average annual temperature.
Three groups are provided for temperature estimation during grassland: a > 7.9 ° C, b 7.9-7.0 ° C, c 6.9-5.7 ° C.
In particularly unfavourable climatic conditions, another climate stage d can be made at altitudes below 5.7 ° C with an annual average temperature, which allows a correspondingly lower valuation.
In the estimation of the grassland water factor is set water conditions according to its effect on the grassland inventory in the water conditions of the scale of 1 to 5. The level 1 identifies especially cheap, the level 5 particularly unfavourable water conditions for the generation. This can be the adverse impact of insufficient water supply as well as an abundance of water. For particularly dry situations, 4 and 5 on the indication of the water level in the water levels is to put a minus sign.
Grassland reason number becomes the factors of soil type, climate, soil level and water conditions on the basis of the grassland estimation framework finds the grassland reason number. Grassland reason number also represent ratios representing location specific differences in the Reinertrag average management. They are comparable to the floor numbers of field estimation.
Grassland number influences which otherwise reduce yield and quality thereof (slope, exposure, moisture, shorter vegetation period, shadow location) are considered by means of discounts and result in the number of green land.
An example for the entire estimate result in a grassland soil is L II b 2 - 55/53, which means that it is a clay soil, ground level II, b climate, water level 2, grassland reason number 55, grassland number 53.