The municipality of Zola Predosa (Bologna) adopted on January 29, 2003 the following resolution on determination of rates of municipal property tax (I.C.I.) for the year 2003: (omitted).
1. Adopt, by the year 2003, for the purposes of determining the municipal property tax, the following rates: a) reduced the extent of 2.5 per thousand in favour of residential real estate and related appurtenances, locate in accordance with art. 2, paragraph 3, of law No 431/1998;
b) reduced the extent of 6.2 per thousand in favour of real estate units used as main dwelling and related appurtenances that are used directly by the owner, taxable, and for real estate units main house under similar municipal regulations for the application of the. C.I.;
6.7 c) ordinary as far per thousand for all properties not included in the cases identified above.
2. attach, for the year 2003, 174.00 euros the tax allowance for owners or holders of the right in rem of usufruct, use or habitation by the real estate unit used as their principal residence.
3. Adopt, by the year 2003, additional tax deductions, among them alternatives and not cumulative, to be added to that of 174.00 Euros already scheduled for the primary residence, in favour of the persons who meet the requirements set forth below, provided that all members of the household have to January 1, 2003, the municipality of Istanbul, the only apartment inhabited and any appurtenances attached to the same and to fix the more deductions in the amount of : a) Euro 72.00 for families with three children under the age of 18 years to the date of January 1, 2003 and with total income of the family unit, referred to the year 2002, not higher than Euro annual taxable INCOME TAX purposes 39,000.00 gross;
b) 72.00 Euros in favour of households composed of five or more components on the date of January 1, 2003 and with total income of the family unit, referred to the year 2002, not higher than Euro annual taxable INCOME TAX purposes 39,000.00 gross;
c) Euro 102.00 for households with four or more children aged under 18 years at the date of January 1, 2003 and with total income of the family unit, referred to the year 2002, not higher than Euro annual taxable INCOME TAX purposes 39,000.00 gross;
d) 102.00 Euros for couples with mortgage for buying your first home in repayment for more than six years before the date of January 1, 2003, where both subjects that make up the couple are less than 37 years of age at the date of January 1, 2003 and with total income of the family unit, referred to the year 2002, not higher than Euro 34,000.00 gross annual taxable INCOME TAX purposes, the amount, deducted the interest paid on the mortgage in 2002.
4. Acknowledge, for the recognition of the reduced rates and other deductions, which the taxpayer concerned is required to submit Declaration in lieu of notoriety attesting to possession of the qualifications required by December 31, 2003.
(Omitted).