Agricultural Cultural Base Estimate Act (Soil Estimation Act-Bodestimator)Non-official table of contents
Date of expend: 20.12.2007
" Soil Estimation Act of 20. December 2007 (BGBl. 3150, 3176), as provided for in Article 232 of the Regulation of 31 December 2008. August 2015 (BGBl. I p. 1474) "
|:||Modified by Art. 232 V v. 31.8.2015 I 1474|
For details, see Notes
(+ + + Text evidence from: 1.1.2008 + + +)
The G Article 20 of the G v. 20.12.2007 I 3150 approved by the Bundestag. It's gem. Art. 28 (4) of this G mWv 1.1.2008 entered into force. unofficial table of contents
|§ 3||Estimating frame|
|§ 4|| Value numbers|
|§ 5||Ground estimation class, class section, and special areas|
| § 6||Sample pieces|
|§ 7||Compare pieces|
| § 8||Floor profile|
|§ 9||Revenue measure|
| § 10||Estimation Books and Cards|
|§ 11|| Reestimate|
|§ 12||Application of the Tax Order|
|§ 13||Soil Estimate Results Disclosure|
|§ 14|| Adoption to the property register|
|§ 15||Entering plots|
| § 16||Tasks of other authorities|
4Estimating Advisory Board,
|§ 17||Estimate Advisory|
| width="100% "style=" border: none; ">|
|§ 19||Use of the results of floor estimation by other authorities|
| § 20||Continuation to|
|1|| Ackerschetetching Frame|
|Asset 2||grassland estimation|
Section 1 Non-official table of contents
§ 1 Scope and purpose
(1) The purpose of the estimate is to apply to the taxation of the land economically usable areas of the territory of the Federal Republic of Germany. The land estimate also serves non-tax purposes, in particular agricultural regulations, soil protection and soil information systems.(2) The assessment of the soil within the meaning of this law includes:
- the study of soil according to its nature,
- the description of the soil in estimation books, as well as the spatial demarcation in estimation cards and
- the determination of the profitability due to the natural conditions of yield; this is ground condition, terrain design, climatic conditions and Water conditions.
The results of the soil estimation are to be processed in an automated manner. Non-tampering table of contents
§ 2 Definitions
(1) The following agricultural areas are listed in § 1. Usage types:
(2) When determining the Types of use shall be deemed to be of a common management equivalent to natural yield; divergent forms of management shall not be taken into account. In the event of a regular change of different types of use on the same area (Wechselland), the predominant type of use shall be assumed. The designation of the different type of use shall be recorded in addition in the estimation books and cards.(3) The types of use shall be determined by the following characteristics:
- The arable land includes the ground areas for the field cultivation of cereals, husks and oleaginous crops, Hackfruits, fodder plants, fruit and special crops, and garden plants. Arable land also belongs to the arable grassland, which is characterized by a change in the use of arable land and grassland. In this case, the use of arable land predominates.
- The grassland comprises the permanent grass areas, which are usually mowed or grazed. The grassland area is also part of the grassland area, which is characterized by a change in the use of grassland and farmland. The use of grassland predominates here. In particular, the following are:
- as grassland meadow those permanent grass areas which can only be mowed as a result of their damp position (absolute Permanent pasture),
- as a grassland meadow, the most disgusting permanent pasture land used exclusively or mainly by the removal of stray ,
- as a grassland haemorrhage, those areas of low earning capacity that cannot be ordered and generally only a use of willow
Section 2Non-official Table of Contents
Special Estimating Rules
§ 3 Estimating framework
The basis for a uniform assessment of the soil's natural yield capacity in the federal territory is
- for Arable land of the arable land (Appendix 1) and
- for grassland of the grassland estimation framework (Appendix 2).
The estimation frames have value figures which are used as the basis for the agricultural land. Ratio figures reflect the differences in net income in the case of common and orderly management. Non-official table of contents
§ 4 scores
(1) In determining the value numbers, all circumstances affecting the natural yield capacity are in particular in the field of soil type, state level and origin, and in the grassland soil type, soil level, climatic and water conditions.(2) For arable land, soil numbers and number of arable land are defined as the number of values. The soil number expresses the differences in natural yield due to soil characteristics. The number of arable land also takes account of differences in yield due to climate, land design and other natural conditions of yield, by means of percentage increase and settlement on the number of soil.(3) The grassland is defined as the value of the number of grassland and grassland numbers. The grassland base expresses the differences in natural yield capacity caused by soil conditions, climate and water conditions. The number of grassland also takes into account the differences in yield due to land design and other natural conditions of yield, by percentage accounting on the grassland base. In the estimation of grassland Hutungen and grassland scatter meadows, only the grassland numbers are determined. unofficial table of contents
§ 5 class, class section, and special areas of soil estimation
surfaces that are found in soil properties, Terrain design, climatic conditions and water conditions are significantly different, are to be distinguished from one another as class areas. In the case of deviations of the soil nature or the water conditions, class-section surfaces can be formed within the class surfaces. Significant deviations of the remaining natural conditions of yield are taken into account by the delimitation of special areas. Non-official table of contents
§ 6 Sample pieces
(1) To ensure the uniformity of the soil estimate, selected ground surfaces are selected as sample pieces estimated. The totality of the sample pieces is intended to represent a cross-section of the soils which are mainly present in the federal territory with regard to their natural yield strength.(2) The natural earning capacity of the sample pieces shall be classified on the basis of the estimation frameworks (§ 3).(3) The Federal Ministry of Finance is authorized, in order to ensure the uniformity of taxation and tax revenue by means of a decree law, without the consent of the Federal Council, the sample pieces referred to in paragraph 1 in the Federal Law Gazly to make it. Non-official table of contents
§ 7 Comparison pieces
Comparison pieces for the most important and particularly typical soils are available in each coalestion to select and describe. The estimation of the comparison pieces should be carried out on the basis of the evaluation of the sample pieces. Non-official table of contents
§ 8 Floor Profiles
The soil nature of the class and class section surfaces is based on one for each of the Class and the respective class section typical floor profile-defining the Grabloch-to describe. Their earning capacity is to be estimated on the basis of sample pieces and comparison pieces. Non-official table of contents
§ 9 earnings metric
(1) The yield metric expresses the natural yield strength of a floor-estimated area. It is the product of an area in Ar and the number of arches or greens (scores). (2) There are several partial areas within one area with different Acker or grassland numbers, thus forming the sum of the products of the individual faces in Ar and the corresponding number of values of the total area. Non-official table of contents
§ 10 Estimation books and cards
(1) In the estimation books, note:
- the Belegenheitsgemeinde oder -gemarkung,
- the date of the estimate,
- the name of the estimate type of use,
- the name of the classes, Class section and special surfaces,
- the description of the floor profiles (determining and non-determining engravers),
- the value numbers.
(2) The estimation cards are:
- the spatial delimitation of the Class, class, and special surfaces, and their label,
- the value numbers,
- the location and number of the floor profiles, including the identification of the determining and non-determining engraving holes.
(3) Sample pieces and comparison pieces are in To represent estimation books and cards. Unofficial Table Of Contents
§ 11 Estimate
(1) If the natural earnings conditions, which are the results of the soil estimation, are The use of soil surfaces, which have changed significantly and sustainably through natural events or by means of artificial measures, or that the type of use (§ 2) has changed in a sustainable manner, is to be assessed.(2) In the context of the assessment, areas which are no longer part of the agricultural use shall be left out. If you do not have an agricultural land estimate for which agricultural use is now available,
Section 3 Non-official table of contents
§ 12 Application of the tax order
If this law does not apply any other rule, the third section of the first Part (§ § 16 to 29), the third part (§ § 78 to 133) and the seventh part (§ § 347 to 368) of the levy order application. The provisions on the separate determination of unit values (Sections 180 to 183 of the Tax Code) must be applied accordingly. Unofficial Table Of Contents
§ 13 Disclosure of Soil Estimation Results
(1) The results of the Soil Estimate are the owners and To disclose the rights of use by disclosure.(2) The disclosure period shall be one month. Their start shall be made public on a regular basis in accordance with Section 122 (3) and (4) of the German Tax Code.(3) With the expiry of the disclosure period, the legal effects of a statement of findings on the results of the assessment of the soil shall enter into force. The last day of the disclosure period shall be deemed to be announced.(4) The disclosure has to take place on a regular basis with the usual service hours in the offices of the financial office. Non-official table of contents
§ 14 inheritance to the property register
(1) The soil estimate results, and the location and location of the property, and Name of the soil profiles (§ 8) immediately to take over into the property register.(2) The authorities responsible for the management of the Liegenschaftskatasters shall, according to § 9 for each parcel, calculate the yield measurement number in relation to the starting point.(3) The sample pieces and comparison pieces shall be marked in particular in the recumbering register. Non-official table of contents
§ 15 Entry into land
The owners and beneficiaries of the land are obliged to do so by the To allow the implementation of this Act at any time to enter the land and to tolerate the necessary measures, in particular the excavations. There is no claim for damages for any damage caused intentionally. The carrying out of soil estimation work in a single mixture is known in the usual manner. Non-official table of contents
§ 16 Tasks of other authorities
The authorities responsible under national law are responsible for carrying out the soil assessment. to provide the necessary basics.
Section 4 unofficial table of contents
Estimating Advisory Board, Estimating Committees
§ 17 Estimate Advisory Board
(1) For the purpose of estimating the sample pieces and preparing for the announcement in a legal regulation (§ 6 para. 3), the Federal Ministry of Education and Research of the finances, an estimation advisory board.(2) The Federal Government's Estimate Advisory Board is a member of
- a representative of the Federal Ministry of Finance as Chairperson,
- a representative of the Federal Ministry of Food and Agriculture,
- ten more Members with special expertise in the field of agriculture and soil science.
The Federal Ministry of Finance, in consultation with the Federal Ministry of Food and Agriculture, convenes the members according to sentence 1, no. 3 Proposal of the top financial authorities of the countries. The appeal can be withdrawn with the consent of the top financial authorities of the countries.(3) The Advisory Board shall adopt its rules of procedure governing the details of participation, management, decision-making and the rights and obligations of Members. Non-official table of contents
§ 18 Estimation committees
(1) For the implementation of the estimates and the estimation results, the estimates shall be: Financial offices Estimate committees are formed. A joint estimation committee may also be established for a number of financial offices.(2) An estimation committee shall be included in
- an official agricultural expert or an official agricultural expert of the financial administration as chairman or chairman and
- honorary floor estimators from the financial administration with knowledge of agricultural and agricultural areas Soil customer.
The estimation committee is supported by an employee or an employee for the performance of the surveying work.(3) The estimation committee shall act in the estimation of the comparison pieces (§ 7), which shall be selected and classified by the competent State authority before the actual estimation work is carried out. name="BJNR317600007BJNG000500000 " />
Section 5Non-official table of contents
§ 19 Use of results Soil estimation by other authorities
The results and data of the soil estimation can be transmitted and used by other authorities to carry out their tasks. The transfer to other users shall be carried out in accordance with national law. Non-official table of contents
§ 20 Continuation to date
The article in the annex to § 1 of the Regulation of 20 June 2008. April 2000 (BGBl. 642), until the adoption of a regulation in accordance with Section 6 (3) and the announcement of new sample pieces on this route, retain the right to remain in accordance with the provisions of the first paragraph of this Article. January 2008 is valid. unofficial table of contents
Appendix 1 AckerschätzungsFrames
(site: BGBl. I 2007, 3180-3181)
The assessment of the arable land is based on the soil type, the origin and the state level.
Ground type creation state level
| 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|
| anlehmiger|| 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|
| lehmiger|| 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|
| lehmiger|| 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|
| sanger|| Al|| 90-81|| 80-72|| 71-64|| 63-56|| 55-48|| 47-41|| 40-32|
| Lehm|| 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|
| Lehm|| 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|
| heavier|| Al|| 91-83|| 82-74|| 73-65|| 64-57|| 56-49|| 48-40||39-29|
| Lehm|| 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|
For the determination of the soil type, the grain size composition of the profile from the arable to a depth that is important for plant growth is decisive. Soil classification according to the soil type is carried out in the estimation of the soil according to the proportion of particles (< 0.01 mm) which can be slurled, usually in the case of changing soil types in the overall profile, a mean soil type is indicated.
mineral soil types and a moor group distinguished:
sand (S), loamy sand (Sl), loamy sand (lS), strong loamy sand (SL), sandy loam (sL), clay (L), heavy clay (LT), clay (T) and moor (Mo).
Definition of the state level has been assumed by the notion that the soil develops and passes through various stages. From a state of the lowest yield strength, an increasing level of soil formation and the resulting increasing penetration depth finally reach a level of maximum yield strength.
This optimal degree of development of the soil is, however, aging or degradation by decalcification, bleaching, acidification and compaction, as well as decreasing depth of penetration. When it is put into the state level, the thickness and nature of the thale creams, as well as the greyness, that is to say the root ability of the soil, are decisive.
Seven state levels are distinguished, with the step 1 being the following: state-of-the-art, level 7 indicates the most unfavorable condition, i.e. the least development or strongest depletion. The assessment of the moor soils is based on only five levels, important for the classification here are the degree of decomposition of the organic matter, the amount of mineral admixture as well as the groundwater level.
The type of origin as a further criterion in the classification of arable soils by the soil estimation is a greatly simplified geological differentiation of the starting rock. Depending on the age and the storage of the starting rock, the following types of origin are distinguished:
- Alluvium (posteistemporal loot sediments from debris and flowing waters),
- Locker (Lockersediment from Windablation),
- Diluvium (Lockersediment and -gestein eistemporal and tertiary starting materials),
- weathering (ground development from solid rock),
- strongly stony weathering and rock bottoms,
- additive with high coarse soil fraction of D and Al soils (leads to impairment).
Trets in a floor profile two types of origin (mixed development), so if both symbols are correspondingly strong, both symbols are given, for example LöD or DV.
Depending on the type of soil, The state level and the type of development are given to the soils in the field-estimation framework certain value numbers (ground numbers) with more or less large clamping. These ground numbers are ratios; they reflect the differences in net income which, under otherwise equal conditions, are caused by the nature of the soil in the case of common and orderly management. The best ground is given the soil number 100.
The following climatic and terrain conditions as well as operating conditions were defined as reference variables in the preparation of the estimation framework:
8 ° C mean annual temperature, 600 Annual rainfall, flat to weakly inclined position, approximately optimum ground water level and the operating conditions of medium-sized enterprises in central Germany.
By means of surcharges or discounts at lower prices or less favourable natural conditions of yield, such as climate, terrain and others, results in the number of arable land. The number of arable land is thus the measure of the natural yield capacity of the soil at the respective site. The height of the ups and downs is also dependent on the soil type. For example, strong precipitation on heavy soils has a negative effect on lighter soils.
The total estimation result of an arable land is, for example, L 4 Al 65/70, that is, it is a clay floor, state level 4, Species Alluvium, ground number 65, field number 70. unofficial table of contents
asset 2 green estimate frames
(found: BGBl. I 2007, 3182-3183)
For the evaluation of the grassland, a special environment assessment framework is decisive, which differs from the field-of-the-crop framework in terms of the factors necessary for the valuation of the value.
Greyland is the temperature and water conditions are more decisive than the starting material. The type of soil and the state level-referred to in the grassland estimation framework as a floor level-are therefore less differentiated than in the field-estimating frame. The temperature and water conditions are directly included in the grassland estimation frame.
Bottom water ratios
| 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|
| lehmiger|| (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|
| Lehm|| (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|
| Sound|| (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|
| Moor|| (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|
As soil types are provided in the grassland estimation framework: sand (S), loamy sand (lS), clay (L) and clay (T); in addition, Moor (Mo) is added. The soil types mentioned are a summary of adjacent soil types of the arable etching frame.
The soil levels of the grassland are referred to as I, II and III. Stage I stands for the most favourable ground state (favourable base conditions, permeable), stage III for the most unfavorable condition (sour, dense). In comparison with the state levels of the arable land, approximately the stage I corresponds to the state levels 2 and 3, the stage II corresponds to the state stages 4 and 5 and the stage III corresponds to the state stages 6 and 7.
Deputy for the climatic conditions In the grassland, conditions are taken into account only for the average annual temperature.
For the temperature, three groups are planned for the grassland estimation framework:
- > 7.9 ° C,
- 7,9-7,0 ° C,
- 6.9-5.7 ° C.
In the case of particularly unfavourable climatic conditions in mountain ranges with an annual average temperature below 5.7 ° C, a Further climate change d is formed, which permits a correspondingly lower rating.
In the estimation of the grassland, the water factor is calculated according to its effect on the grassland stock in the water conditions of the Level scale 1 to 5. Step 1 characterizes particularly favorable water conditions which are particularly unfavorable for the growth of the step 5. In this case, the adverse effect can be both in inadequate water supply and in an oversupply of water. For particularly dry areas, a minus sign must be used for water levels 4 and 5 by indicating the water level.
Greenland base number
The factors of soil type, soil level, climate and water conditions will be used to determine the basis of the water level. Grassland estimation framework determining the grassland base number. Green land numbers also represent ratios which, in the case of average management, represent differences in net income which depend on the location of the company. They are comparable to the ground numbers of the agricultural crop.
influences, which differ from that of yield and quality (slope inclination, exposure, wetness, shorter vegetation time, shadow position) are taken into account by tee-offs and
An example of the total estimation result of a grassland floor is L II b 2-55/53, that is, it is a clay floor, floor level II, climate b, water level 2, grassland base number 55, grassland number 53.