The town of Cairo Montenotte (province of Savona) has adopted on 9 January 2003, the following resolution concerning the determination of municipal tax rates on real estate (ICI), for the year 2003: (Omitted) 1) to establish the ' 2003 ICI tax rate to 5.5 per thousand without providing differentiation for the units' real estate used as main dwelling, those belonging to housing associations to property 'undivided used as main residence of the beneficiaries shareholders, as well as' for housing regularly assigned From art (Territorial Regional Agency for Building); 2) establishing for 2003 the rate (ICI) decreased to 5.0 per thousand for the units' estate used as a dwelling, ancillary rooms and appliances including, leased at a later date to January 1, 2001 with one of the leases It entered into an agreement pursuant to art. 2, paragraph 3, of Law December 9, 1998 n. 431 and the Decree Ministerial 5 March 1999 just the local agreement referred to in the deliberate act taken by order of the City Council n. 10 of 18 January 2001; 3) making the benefit of point 2) in favor of the subject lessee, owner of the property, provided that the lessor signer elect residence nellabitazione object of the lease agreement within three months following the date of signing the contract and afterwards there to maintain throughout the term of the contract. If for any reason, during the contract, the lessor moves his residence to another property, also in the town, the benefit shall be terminated by the lessee from the date of change of residence resulting in the register; 4) to acknowledge that the deduction due to the first house is established by law in Euro 103.29, amounting to 200,000 lire; 5) provide that the deduction due to the first house to be raised in favor of categories of persons in a particular economic hardship or social situations as follows: Beneficiaries a) low-age pensioners' income equal to or greater than 60 years will be eligible for the deduction in the amount of Euro 154.94, amounting to 300,000 lire, retirees: 1 - possess as an unique house that of declared residence for the purposes ICI; 2 - January 1 of the year of taxation have eta 'greater than or equal to 60 years; 3 - have a gross income does not exceed € 7,746.85 (Lire 15 million) for the previous calendar year to that of taxation. If the spouse is not charged, the reference income, and 'consists of the sum of the gross income of both spouses, and the total amount must not exceed 10,845.59 Euro (Lire 21 million). b) unemployed and laid-off workers - Workers in mobility '. Potra 'qualify for the deduction in Euro 154,94 extent, amounting to 300,000 lire, an unemployed person or cassintegrati as well as' worker mobility' that: 1 - has as an unique house that of declared residence for the purposes ICI; 2 - is in the unemployed person's situation or cassintegrati or worker mobility 'to January 1 of the tax year 3 - has a gross income does not exceed € 7,746.85 (Lire 15 million) for the previous calendar year to that of taxation. If the spouse is not charged, the reference income, and 'consists of the sum of the gross income of both spouses, and the total amount must not exceed 10,845.59 Euro (Lire 21 million). c) Families with subjects handicapped dependents. Potra 'qualify for the deduction in Euro 154,94 extent, amounting to 300,000 lire, the householder: 1 - has as an unique house that of declared residence for the purposes ICI; 2 - she has as her dependent wife / husband or son or brother / sister or grandchild handicapped dependent; 3 - has a gross income does not exceed € 10,845.59 (Lire 21,000,000) for the previous calendar year to that of taxation. The deduction is also when the disabled person is the same copofamiglia purche 'that the conditions under points 1 and 3. For handicapped persons to refer also to those who qualify receive the compensation' accompaniment, as well as disabled persons with disability ' 100% recognized by the health committees of the ASL, equalizing them those great invalids recognized incapacitated by INPS medical Boards and the helplessness of individuals recognized by INAIL commissions work. Conditions common to cases of deduction.
For all cases of deduction above the following conditions apply: For the purposes of determining the income condition, the gross income is higher than 2,065.83 euros (Lire 4,000,000) for any other dependent family member; for the spouse or other dependent family member it means the person considered such for the purposes of the Tax Act; to gross income assumes the amount of total taxable income used for the IRPEF; They are not taken into account any income subject handicapped as considered necessary means for the maintenance of the disabled person; the deduction and 'subject to the condition that the spouse, although not charged, and / or other dependent family members do not possess, for each unit by way of property', rights in rem (usufruct, use, housing) availability ' additional dwellings; 6) establish the following modalities' for the reduced grant application referred to in item 2) and / or the deduction referred to in paragraph 5). Except as expressly provided for in section 3) the modalities 'for the granting of the reduction and / or the deduction are thus' established: the parties concerned must submit an application for the reduced rate and / or enhanced deduction on the special forms prepared by the responsible official ICI; the question will assume 'the car's form certification; the question must 'declare the existence of all the conditions for the granting of the benefit; limited to the application of most of the benefit request deduction must 'be included - if possessed - the ISEE (Equivalent Economic Situation Indicator) - issued pursuant to art. 4 of Legislative Decree 31 March 1999, n. 109, as amended - or copy of the CUD, or mod. 730 or UNICO product-related income in the previous fiscal to that of ICI tax for which it is required greater deduction; for one category of unemployed and workers in mobility ', the person concerned must' also make a reference to the documentation issued by the employment center stating the situation of unemployment or work in mobility ', while for the layoffs will have documentation 'be the one issued by the company laid off; for one category of families with disabled persons with disabilities dependents, the question must 'be enclosed with the certification of the competent ASL, INAIL and INPS stating the non-self-sufficiency of the person handicapped person himself; the question must 'be submitted by hand in common at the office of the protocol or sent by registered letter a / r, by the deadline for the payment of the first installment of base-year tax. Applications sent by mail, will be held 'account of the post office stamp; the submission deadline is meant peremptory with the sanction of forfeiture of special conditions for the reference year; taxpayers who submitted the request within the time limits may apply the reduced rate and / or to take account of the deduction already 'the year of application submission; acquired the questions in the above procedure, the ICI Municipal Office must 'proceed to verify the declared situations; The element occurs earnings will take place 'on the basis of the complaint may have been submitted by the person concerned for an attestation single self issued pursuant to art. 4 of Legislative Decree 31 March 1998, n. 109, as amended, or other appropriate tax records filed by the taxpayer; in order to control the local ICI office will compare 'the income and balance sheet data reported with the data in possession of the information system of finance accessible through SIATEL service: in all cases where there is reason to doubt on affidavits ICI office can 'promote borne ascertaining the taxpayer through the territorial structures in charge of the financial Police body; the demand for the reduced rate applies for the entire term of the contract if this is resolved before time is up to the landlord is obliged to notify the office within two months from the date of termination and the reduced rate it ceases to be applicable from the date of the contract;
The application for the granting of greater deduction for first home instead validity 'Annual and must' be repeated for each year in which relief is sought; in the case of false statements, incomplete and still not complying with truth 'will give' over to the civil and criminal penalties as provided by Articles 4 and 26 of the Law of 4 January 1968 n. 15. (Omitted).