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Law on the estimation of agricultural land

Original Language Title: Gesetz zur Schätzung des landwirtschaftlichen Kulturbodens

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Law for the estimation of agricultural land (Soil estimation Act-BodestimatesG)

Unofficial table of contents

BodEstimate

Date of completion: 20.12.2007

Full quote:

" Soil estimation law of 20 December 2007 (BGBl. 3150, 3176), as defined by Article 232 of the Regulation of 31 August 2015 (BGBl). I p. 1474).

Status: Amended by Art. 232 V v. 31.8.2015 I 1474

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.1.2008 + + +)   

The G was decided as Article 20 of the G v. 20.12.2007 I 3150 of the Bundestag. It's gem. Art. 28 (4) of this G mWv 1.1.2008 entered into force. Unofficial table of contents

Content Summary

Section 1General
§ 1 Scope and purpose
§ 2 Definitions
Section 2Special
Estimation rules
§ 3 Estimation Frame
§ 4 Value numbers
§ 5 Class, class section, and special areas of soil estimation
§ 6 Sample pieces
§ 7 Comparison pieces
§ 8 Floor profiles
§ 9 Yield Metric
§ 10 Estimation Books and Cards
§ 11 Estimation
Section 3Rules of Procedure
§ 12 Application of the levy order
§ 13 Disclosure of Soil Estimation Results
§ 14 Takeover in the Liegenschaftskataster
§ 15 Entering of land
§ 16 Tasks of other authorities
Section 4Estimating Advisory Council,
Estimation Committees
§ 17 Estimated Advisory Council
§ 18 Estimation Committees
Section 5Final provisions
§ 19 Use of the results of soil estimation by other authorities
§ 20 Continuation of existing law
Appendix 1 Bag Etching Frame
Appendix 2 Green country estimation framework

Section 1
General

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§ 1 Scope and purpose

(1) The purpose of the soil estimation is to provide uniform valuation bases for the taxation of agricultural land in the Federal territory. Soil estimation also serves non-tax purposes, in particular the agricultural order, soil protection and soil information systems. (2) The soil estimation in the sense of this law includes:
1.
the study of soil according to its nature,
2.
the description of the soil in estimation books as well as the spatial delimitation in estimation cards and
3.
the determination of the profitability on the basis of the natural conditions of yield; this is the nature of the soil, the design of the terrain, climatic conditions and water conditions.
The results of the soil estimation are to be processed automatically. Unofficial table of contents

§ 2 Definitions

(1) The following types of use are part of the agricultural land within the meaning of § 1:
1.
Arable land,
2.
Grassland.
(2) The determination of the types of use shall be based on a common management system which corresponds to the natural profitability; 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:
1.
the arable land includes the ground areas for the field cultivation of cereals, husk and oil fruits, root crops, fodder plants, fruit and special crops as well as garden growth. 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 agricultural products predominates.
2.
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. The following are particularly important:
a)
as a grassland meadow, those permanent grassland areas which can only be mowed as a result of their humid position (absolute permanent pasture),
b)
As a grassland spreader, the most disgusting permanent pasture land, which can be used exclusively or mainly by removal of stray,
c)
as a grassland haemorrhage, those areas of low earning capacity that cannot be ordered and generally only allow for the use of the willow land.

Section 2
Special estimates

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§ 3 Estimation Framework

The basis for a uniform assessment of the natural yield capacity of soils in the federal territory is
1.
for arable land of arable land (Appendix 1), and
2.
for grassland of the grassland estimation framework (Appendix 2).
The estimation frameworks have values which, as ratios, express the differences in the net yield in the case of common and orderly management. Unofficial table of contents

§ 4 Wertzahlen

(1) In the determination of the number of values, all circumstances influencing the natural profitability, in particular in the field of soil type, state level and origin and in the grassland soil type, soil level, climate and water conditions, are to be determined. (2) For arable land, soil numbers and number of arable land shall be determined 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 of land and settlement of the number of land. (3) For the grassland, the number of values shall be the following: Grassland base number and grassland number. 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 Classes of classes, class sections and special areas of soil estimation

Areas that differ materially in soil conditions, terrain design, climatic conditions and water conditions 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. Unofficial table of contents

§ 6 Sample pieces

(1) In order to ensure the uniformity of the soil estimation, selected soil surfaces are estimated as sample pieces. The entirety 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 profitability. (2) The natural yield capacity of the sample pieces shall be based on the (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 published in the Federal Law Gazan. Unofficial table of contents

§ 7 Comparison pieces

For the most important and particularly typical soils, comparison pieces are to be selected and described in every single mixture. The estimation of the comparison pieces should be carried out on the basis of the evaluation of the sample pieces. Unofficial table of contents

§ 8 Floor Profiles

The soil characteristics of the class and class section surfaces shall be described with reference to a floor profile, which is typical for the respective class and the respective class section, and which is determined by the ground profile. Their earning capacity is to be estimated on the basis of sample pieces and comparison pieces. Unofficial table of contents

§ 9 Number of earnings

(1) The yield measure expresses the natural profitability of a land-estimated surface area. It is the product of an area in Ar and the number of arches or greens (value numbers). (2) There are several partial areas within one area with different Acker or grassland numbers, so the sum of the products of the individual faces in Ar forms. and the respective number of values of the total area. Unofficial table of contents

§ 10 Estimation books and cards

(1) In the estimation books, the following shall be noted:
1.
the congregation of the Belegenheitscommunity or the
2.
the date of the estimate;
3.
the designation of the type of use relevant to the estimate;
4.
the designation of class, class, and special areas,
5.
the description of the ground profiles (determining and non-determining engraving),
6.
the ad numbers.
(2) In the estimation cards, the following shall be recorded:
1.
the spatial demarcation of the class, class and special areas and their designation,
2.
the ad numbers,
3.
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 shall be presented in estimation books and cards. Unofficial table of contents

§ 11 Reassessment

(1) If the natural conditions of yield underlying the soil estimation results of individual soil surfaces have changed substantially and lastingly by natural events or by means of artificial measures, or if the type of use is (2) In the context of the estimation, areas which are no longer part of the agricultural use are to be reassessed. To date, land which has not been underestimated and which is now being used for agricultural purposes should be recorded.

Section 3
Procedural rules

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§ 12 Application of the Tax Code

If this law does not apply any other regulation, 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 tax order shall apply. 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

Section 13 Disclosure of Soil Estimation Results

(1) The results of the soil estimation shall be disclosed to the owners and the users by disclosure. (2) The disclosure period shall be one month. (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 are to be published. The disclosure shall be deemed to be the last day of the disclosure period. (4) The disclosure has to take place on a regular basis with the usual service times in the rooms of the financial office. Unofficial table of contents

§ 14 Acquis to the Property Catalogue

(1) According to the existing force, the results of the soil estimation as well as the location and designation of the soil profiles (§ 8) must immediately be taken over into the property register. (2) The authorities responsible for the management of the property register shall calculate the calculation of the soil profile. According to § 9 for each parcel, the yield measurement number is applied. (3) The sample pieces and comparison pieces shall be marked in particular in the property register. Unofficial table of contents

Section 15 Entry of land

The owners and persons entitled to use the land are obliged to allow the persons responsible for the implementation of this law at any time to enter the land and to tolerate the necessary measures, in particular 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. Unofficial table of contents

Section 16 Tasks of other authorities

In order to carry out the assessment of the soil, the authorities responsible under national law are obliged to provide the necessary basic principles.

Section 4
Estimation Advisory Board, Estimate Committees

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Section 17 Estimation advisory board

(1) In order to estimate the sample pieces and to prepare for the announcement in a legal regulation (Section 6 (3)), an estimate advisory board shall be formed at the Federal Ministry of Finance. (2) The Federal Ministry of Finance of the Federal Ministry of Finance shall include the Federal Ministry of Finance.
1.
A representative of the Federal Ministry of Finance as Chairperson,
2.
A representative of the Federal Ministry of Food and Agriculture,
3.
ten other members with special expertise in the field of agriculture and soil science.
In consultation with the Federal Ministry of Food and Agriculture, the Federal Ministry of Finance convenes the members in accordance with the first sentence of the first sentence of 1 no. 3 on the proposal of the supreme financial authorities of the Länder. The appointment may be withdrawn with the agreement of the supreme financial authorities of the Länder. (3) The Advisory Board shall adopt its rules of procedure, in which details of participation, management, decision-making and rights and the obligations of Members. Unofficial table of contents

Section 18 Estimates committees

(1) Estimation committees shall be formed at the financial offices to carry out the assessment of the estimates and the estimation results. A joint estimation committee may also be set up for a number of financial offices. (2) An estimation committee shall include:
1.
an Official Agricultural Expert or an Official Agricultural Expert of the Financial Administration as Chairman or Chairperson; and
2.
from the financial administration to professional honorary soil estimators with knowledge in the fields of agriculture and soil science.
The estimation committee is supported by an employee or an employee for the performance of the technical work. (3) The estimation committee acts in the estimation of the comparison pieces (§ 7), which is responsible for the evaluation of the comparative pieces. the competent national authority shall be selected and classified before the actual estimation work is carried out.

Section 5
Final provisions

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§ 19 Use of the results of soil estimation by other authorities

The results and data of the soil estimate 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. Unofficial table of contents

§ 20 Continuation of the law

The one in the annex to § 1 of the regulation of 20 April 2000 (BGBl. 642), until the adoption of a regulation in accordance with Section 6 (3) and the announcement of new sample items on this route, they retain their validity after 1 January 2008. Unofficial table of contents

Appendix 1 Field horseback

(Fundstelle: BGBl. I 2007, 3180-3181)

The agricultural land is assessed according to the soil type, the origin and the state level. Soil Type State Level 1234567
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
Leaning 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 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) 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 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
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
heavy 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
Mon
Moor 54-46 45-37 36-29 28-22 21-16 15-10
Soil type
For the determination of the soil type, the grain size composition of the profile is decisive from the arable to a depth which is of importance for plant growth. Soil classification according to the soil type is carried out in terms of soil estimation according to the proportion of particles (< 0.01 mm) which can be slurled, whereby a mean soil type is generally indicated in the overall profile in the case of changing soil types.
A distinction is made between eight mineral soil types and a moor group:
Sand (S), loamy sand (Sl), loamy sand (lS), strongly loamy sand (SL), sandy loam (sL), clay (L), heavy clay (LT), clay (T) and moor (Mo).
State level
The definition of the state level has been based on the idea that the soil develops and passes through various stages. From a state of the lowest yield strength, an increasing soil formation and a resulting increasing penetration depth finally reach a level of highest earning capacity.
However, this optimum degree of development of the soil undergoes an ageing or degradation by decalcification, bleaching, acidification and compaction, as well as decreasing penetration depth. In the classification into the state level, the thickness and nature of the thale creams, as well as the greyiness, that is to say the root ability of the soil, are decisive.
A distinction is made between seven state levels, with stage 1 indicating the most favorable state, level 7, 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.
Origin
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 formation are distinguished:
Al
Alluvium (postglaciate sediment sediments from debris and flowing water),
Solder (Lockersediment from wind deposition),
D
Diluvium (Lockersediment and -gestein eistemporal and tertiary starting materials),
V
Weathering (ground development from the existing solid rock),
Vg
strongly stony weathering and rock bottoms,
g
Addition with a high coarse soil fraction of D-and Al-soils (leads to impairment).
If two types of formation occur in a soil profile (mixed formation), both symbols, for example LöD or DV, are indicated with a correspondingly strong appearance.
Ground Count
Depending on the type of soil, the state level and the type of design, the soils in the arable estimation frame are given certain value figures (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 condition of the soil in the case of common and orderly management alone. 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 mm annual rainfall, flat to slightly inclined position, approximately optimum ground water level and the operating economic conditions of medium-sized enterprises in central Germany.
Number of fields
The number of arable land is determined by the increase or reduction in natural conditions of yield, such as climate, terrain and other conditions, which are more favourable or less favourable. 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. Heavy rainfall on heavy soils has a negative effect on lighter soils.
The total estimated result of an arable land is, for example, L 4 Al 65/70, that is to say it is a clay floor, state level 4, emergence type alluvium, ground number 65, field number 70. Unofficial table of contents

Annex 2 grassland assessment framework

(Fundstelle: BGBl. I 2007, 3182-3183)

For the evaluation of the grassland, a special environment assessment framework is decisive, which differs from the field of agricultural etching in respect of the factors necessary for the valuation of the value.
For the yield performance of the grassland, 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 involved in the grassland estimation framework. Soil-Water conditions ArtStufeKlima12345
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
Mon 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
Soil type
Soil types are provided for 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 represent a summary of adjacent soil types of the arable etching frame.
Floor Level
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 (acidic, dense). In comparison with the state levels of the arable land, for example, stage I corresponds to state stages 2 and 3, stage II corresponds to state stages 4 and 5, and stage III corresponds to state stages 6 and 7.
Climate
On behalf of the climatic conditions, only the average annual temperature is taken into account in the grassland.
For the temperature, three groups are provided in the grassland estimation framework:
A
> 7.9 ° C,
B
7,9-7,0 ° C,
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 climatic stage d can be formed, which permits a correspondingly lower evaluation.
Water conditions
In the estimation of the grassland the factor water is determined according to its effect on the grassland stock in the water ratios of the stage 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.
Grassland base
From the factors of soil type, soil level, climate and water conditions, the grassland base number is determined on the basis of the grassland estimation framework. Green land numbers also represent ratios which, in the case of average management, represent differences in net income which are independent of the standard. They are comparable to the ground level of the agricultural crop.
Greenland Count
Influences, which deviate from this by way of yield and quality (slope inclination, exposure, wetness, shorter vegetation time, shadow position) are taken into account by tee-offs and give the grassland number.
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, ground level II, climate b, water level 2, grassland base number 55, green number 53.