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Determination Of Rates Of Municipal Property Tax (I.c.i.), For The Year 2003

Original Language Title: Determinazione delle aliquote dell'imposta comunale sugli immobili(I.C.I.), per l'anno 2003

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The town of Castelnovo di Sotto (Reggio Emilia) adopted on November 26, 2002 the following resolution on determination of rates of municipal property tax (I.C.I.), for the year 2003: (omitted).
To set the rates for the year 2003 I.C.I. so distinguished: 1. reduced Rate of 5.50 per thousand: to apply to all properties other than those listed in paragraphs 2 and 3))-includes: a) real estate unit used as a principal residence, I mean the one in which the taxpayer, who owns a title of ownership, usufruct, emphyteusis or surface use, residential structure, and members of his family reside habitually and pertinences classified or classified in the categories surveying : C/2 (basement, attic) limited to one unit;
C/6 (garages) limited to two units;
C/7 (closed roof) for a unit; intended and actually used permanently at the service of the main house (though not on the same manufactured);
a *) is for principal residence that housing units owned by way of ownership or usufruct by elderly or disabled persons who purchase the residence in institutes of health as a result of permanent shelter or shelter provided the same is located;
to take advantage of the reduced rate referred to in a *)-(5.50 per thousand) taxpayers who fall within case must submit by December 20, 2003 the tax office-I.C.I. of the municipality the following documentation: 1) declaration attesting to the purchase of your residence in Institute for hospitalization or medical and real estate unit has not been granted.
buildings leased: (b) art. 21, paragraph 18, 19 and 20 December 27, 1997, law No. 449-features: registration requirement in fixed term tenancy and leasing contracts for all existing real estate within the State);
1) with registered contract to model that uses them as permanent home and who does not hold any other immovable property;
* to take advantage of the reduced rate referred to in point 1)-(5.50 per thousand) taxpayers who fall within case must submit by December 20, 2003 the tax office-I.C.I. of the municipality the following documentation: (it should be noted that pursuant to art. 16 paragraph 2 of the municipal regulation for the application of the tax I.C.I., the benefit starts from the year following that in which the applicant presents special application. Remain confirmed those presented during 1999, with non-expired contract as falling in this case).
a) copy of the contract registered with the registry office;
b) copy of the renewal of registration where the taxpayer has already in previous years applied to the said facility and that the contract refers to the same lessee;
c) statement in lieu of certification by the tenant not to own any other property owned;
2) provided all the provisions in paragraph 1), and is granted a further facilitation of-1.5 per thousand rate, so that the rate applicable is of 4 per thousand, for buildings used for residential purposes under lease by way of main house with contract entered into under subsection 3 of art. 2 December 9, 1998, Act No. 431 ("agreed-upon agreements").
It should be noted that for this type of facility is to be considered already in the year when requested.
c) real estate units granted on loan and/or free use to family until 1 instance (children and parents), that occupy as their principal residence; (art. 16, paragraph 1, letter c) of municipal regulation for the application of the tax I.C.I.).
* to take advantage of the reduced rate referred to in point c)-(5.50 per thousand)-taxpayers who fall within case must submit by December 20, 2003 the tax office-municipality the following documentation: 1 I.C.I.) Declaration signed by the owner and the occupant stating the degree of relationship of occupants with the owner, the Constitution on the part of the occupants of a household autonomous resident there;
d) estate belonging to the unit housing associations in undivided property, used as a main residence of the partners assignees;
e) accommodations regularly awarded by IACP;
2. Standard rate of 6.7 per thousand: a) manufactured other than dwellings;
b) plots;
c) agricultural land; (see, also, section 4) in Appendix d)) manufactured made for sale and not sold by companies that have as their exclusive item or prevalent in the construction and sale of real estate;
and leased to tenants who do not dwell there) accommodations customarily;
f) accommodation leased to renters property owners;
g) accommodation data provided free of charge to individuals who habitually dwell there;
h) real estate owned by way of unit ownership or usufruct in Italy by Italian citizens not resident in the territory of the Italian State used as a principal residence and not located (article 1, paragraph 4-ter of Decree-Law No 16 January 23, 1993, converted by law No 75 March 24, 1993);
3. Higher rate of 7 per thousand: a) No accommodation rented, meaning those real estate unit, classified or classified in the group to land (except A/10), can be used for living quarters, not kept at the disposal of the owner for personal use and, in the year of taxation, not leased or given on loan to third parties, and related appurtenances;
b) secondary residence or second home, meaning that the housing units classified or classified in Group A (except A/10), decorated and suitable for use at any time and that its owner by way of property or real right of enjoyment or lease) shall keep at their disposal for direct use, seasonal or periodic or intermittent , having their main residence in other real estate unit, owning or leasing and related appurtenances;
c) accommodations and related appurtenances complimentary data to entities that do not dwell there.
4. Deduction of € 104.00:

Please note that (according to art. 8, paragraph 2, legislative decree 504/1992) annual deduction, due to the real estate unit used as a usual residence (etc.) is compared to the months during which there is the destination for primary residence and must be divided, if more taxpayers and residents, equally between them.
In addition to the real estate unit used as a main residence of the taxable person in relation to the time of year during which extends the deduction, even for: real estate unit belong to housing associations in undivided property used as a principal residence members assignees;
accommodation regularly awarded by IACP;
real estate unit of Italian citizens (owned by way of ownership or usufruct in Italy) not resident in the territory of the State used as a principal residence, provided that it is located;
appliances for the excess part of the amount of the deduction in taxation of the main house.
5. Direct collection: confirms the direct collection of I.C.I. for the year 2003, recalling that payment must be made on c/c postale n. 12002440-payable to: municipality of Castelnovo di Sotto-I.C.I.-Treasury service.
(Omitted).