The municipality of Rovereto (province of Trento) adopted December 27, 2002 the following resolution on determination of rates of municipal property tax (I.C. the) for the year 2003: (omitted).
A. to approve as follows the tax rates, deductions and incentives I.C.I. counting towards the year 2003:1. to determine for the year 2003, in accordance with art. 6 paragraph 1 of Legislative Decree No 504/1992 as amended by law No 662/1996, a standard rate equal to 5 per thousand for the purposes of municipal property tax to be applied to all units and plots pushy in the municipality;
2. to reduce by the year 2003 the value of 4 per thousand, according to art. 6 paragraph 4 of the same Decree pursuant to the provisions of law no 556/1996 the standard rate referred to in paragraph 1, in favor of individuals taxpayers and members of co-operatives in the undivided property, residents of the municipality, for real estate units directly used as main dwelling, as well as for real estate units similar to the principal residence under art. 8 paragraph 1 of the municipal regulation on the application of the tax;
3. to reduce by the year 2003 the value of 4 per thousand, according to art. 6, paragraph 4, of the same Decree pursuant to the provisions of law no 556/1996 the standard rate referred to in paragraph 1, for real estate units locate registered license to a person who uses as primary home; If the rental lasts less than a year the facility only applies for the duration of the validity of the same, while for the remaining period of the year to impose taxes, up to new location, the real estate unit is subject to the standard rate referred to in section 1;
4. to apply for the year 2003 a rate equal to 4 per thousand, according to art. 6 paragraph 2 of Legislative Decree No 504/1992 as amended by law No 662/1996 and art. 7 of the municipal regulation for the application of the tax, the garage of the main house, equalizing the rate applied to the main house with the garage. You define the main House's garage, then locating it in the context of buildings other than dwellings real estate unit it classified in category C/6 and exclusively used as a garage or a garage and then atta to the unique shelter for cars, when that unit is at the service of the principal residence of the taxpayer or of the lessee; in the latter case the garage must be included in the lease. The garage of the main dwelling is intended as the only housing units classified as C/6 strictly and exclusively to the service of the main house itself, not understanding in facilitating additional units in addition to the above, although put to similar use, for these real estate unit will be charged the standard rate;
5. to consider in accordance with art. 3, paragraph 56 of the law # 662/1996 and art. 8, paragraph 2 of the regulation for the application of the tax, directly used as main dwelling unit property owned by way of ownership, usufruct, use or habitation by the elderly or disabled who acquire residence in institutes of health as a result of permanent shelter or shelter, provided that the same is not rented, and apply for the year 2003 a rate equal to 4 per thousand;
6. to apply, pursuant to art. 1, paragraph 5 of law no 449/1997, a reduced rate of 1 per thousand for real estate units in the races of the year 2003 will be subject of building restoration in accordance with art. 31 paragraph 1, letter c), d) and e) of the Act, August 5, 1978 # 457, facilitated aIiquota is applied in respect of real estate unit subject of operations started in 2003 and for three consecutive tax years starting from this year. The conditions to enjoy the facility are as follows: the owner of the property subject of the interventions must be holder of a building permit issued by the municipal technical office under law No 457/1978 c), d) and e letters), in the course of 2003 or even prior to 2003;
the start of the work, as given to the competent municipal technical office communication, or otherwise documented by the owner, must intervene in the year 2003 (from 1 January to 31 December);
in accordance with art. 5, subsection 6 of Legislative Decree No 504/1993 the tax base in order I.C.I. under these circumstances it becomes the site quality on which it stands the building under renovation, so the rate of 1 per thousand will be facilitated to apply on those areas defined as "site development" by way of derogation from the ordinary one referred to in paragraph 1 equivalent to 5 per thousand for the year 2003;
If there is the work completed prior to the commencement of the entire three-year period that began in 2003 or the building of again also used prior to the announcement of completion of work, changing the tax base, that the value of the area becomes the cadastral income of the building, the rate to be applied in such cases also changes during the year at the time of the change of use, passing the value of 1 per thousand on site quality , the reference value valid for the current year for the type of property in question;
7. to increase pursuant to art. 8, paragraph 3 of the Legislative Decree No. 504/1992 the deduction for the primary residence to Euro 258.00. =, or until the amount of tax due, for real estate units with cadastral income lower Euro 517.00 =, taxable persons whose household as shown chronologically during the year 2003, had in 2002 a cumulative income taxable INCOME TAX less than Euro 7,747.00;

8. to increase pursuant to art. 8, paragraph 3 of the Legislative Decree No. 504/1992 the deduction for the primary residence to Euro 258.00 =, or until the amount of tax due, for real estate units with cadastral income less than euros 517.00 =, taxable persons whose household as shown chronologically during the year 2003, had in 2002 a cumulative income taxable INCOME TAX less than Euro 10,330.00 =, and both present in this core component of age over 65 years old in 2003 — disability bringer greater than 60%;
9. to increase pursuant to art. 8, paragraph 3 of the Legislative Decree No. 504/1992 the deduction for the primary residence to Euro 258.00 = in respect of those categories of beneficiaries during the year 2003 economic assistance (minimum income) under art. 24, first paragraph, letter "c" of L.P. # 14/1991, for periods of at least six months, also not continuous;
10. to determine the deduction provided for the primary residence, except as provided in sections 7, 8 and 9)) of this) measure, in Euro 140.00 =,. to also apply to real estate unit referred to in articles 8 and 9 of the regulation for the application of municipal property tax;
11. to increase-according to the Legislative Decree n. 504/1992 (article 6, paragraph 2)-to 7 per thousand rate for accommodations other than the principal residence not rented; to this end, States that do not fit into this category: the primary residence of the taxable person and real estate units similar to the principal residence under art. 8 of the municipal regulation on the application of the tax;
real estate units used for habitation and maintained by owner available to family members (spouse, relatives within the third degree and related within the second degree), serving the standard rate referred to in point 1) of this provision;
units for sale dates are provided free of charge to family members (spouse, relatives within the third degree and related within the second degree), which reduced the rate of purging usually dwell 4 per thousand if fulfilling the conditions under art. 8 paragraph 1 of the municipal regulation or standard rate referred to in point 1) of this provision in other cases;
real estate units available to students living abroad if you don't locate serving the standard rate referred to in point 1) of this provision;
real estate units available to elderly or disabled patients in institutions although residing there;
11-bis to increase to 9 per thousand under law No 43/1998 (article 2, paragraph 4)--the rate for real estate properties not rented for at least two years;
12. to establish that the taxable persons wishing to qualify under the facilities referred to in paragraphs 7, 8 and 9 above, must submit a request to the municipality, according to a special form provided by the offices, through Declaration in lieu of an affidavit made in accordance with art. 4 of law January 4, 1968, # 15 and s.m. (Omissis).