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Determination Of Municipal Tax Rates On Real Estate (Ici) 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 municipality of Argenta (Ferrara province) adopted December 17, 2002 the following resolution concerning the determination of municipal tax rates on real estate (ICI) for the year 2003: (Omitted). 1. To determine the rate for 2003 for the application of Tax Municipal property tax (ICI) in Title I, Chapter IV, of Legislative Decree 30 December 1992, n. 504, as amended and supplemented, the only measure of 5.7 per thousand except for the following circumstances exist: a) the rate of 3 per thousand measure for the duration of three years of work, the following situations that fall in 'scope of Article. 1, paragraph 5, of the law 27 December 1997 n. 449: recovery units' estate unusable or uninhabitable - Fall in this case the interventions of recovery referred to in c) and d) of art. 31, paragraph 1, of the law 5 August 1978 n. 457. The wee 'or uninhabitable' unit 'property must be based on appropriate certification issued by the city office; Recovery properties of artistic or architectural interest located in the historic centers - Fall in case the buildings falling in zone "A" pursuant to art. 29 of "the PRG implementing technical standards" for which the only scientific restoration work are allowed (A1) and preservation and restoration (A2 Type A and Type B), falling in the cases referred to in letters c) and d) of Article . 31, paragraph 1, of the law 5 August 1978 n. 457; recovery of attics - Fall in this case the interventions aimed at recovering the residential purposes of the attics currently unused; b) tax rate to the extent of 4 per thousand for the units 'real estate leased to third parties, by way of a principal residence, as provided in the special agreements made at the local level between organizations of the properties' construction and the most representative organizations of conductors which provide for the definition of standard contracts in accordance with art. 2, paragraph 3, of Law no. 431/1998; c) tax rate in the amount of 3 per thousand for newly constructed buildings owned and used by ICI taxable persons for the exercise of attivita 'industrial and / or craft and, anyway, potentially to be piled in the cadastral category D. This reduced rate is applies for 3 years from the date of start of the 'industrial and / or handicraft, attested by title search the registry companies at the Chamber of Commerce; d) tax rate in the amount of 3 per thousand for buildings, already 'existing, possessed and used by ICI taxable persons for the exercise of attivita' industrial and / or craft and, anyway, stacked in the cadastral category D to be to settle for the first time in the municipal area. This reduced rate is applicable for 3 years from the start date of the attivita 'industrial and / or crafts company certificate attested by the record companies at the Chamber of Commerce; e) tax rate in the amount of 3 per thousand for buildings already 'existing and / or new construction possessed and used by ICI taxable persons for the exercise of attivita' industrial, artisanal and / or service, or stackable stacked in the cadastral category D, located in the areas classified as "D" production from the current PRG. This reduced rate is applicable for 3 years from the start date of the attivita 'industrial, commercial and / or service attested by title search the register businesses at the Chamber of Commerce; f) tax rate to the extent of 7 per thousand for non-rented accommodation. It is clarified that "non-rented" we mean the units' property, classified or classifiable in cadastral group A (with the exception of the category A10), to be used for residential purposes, empty and not used (in any case devoid of connections to networks electricity, water and gas), except for the following cases (for which applies the standard rate): 1) together with 'real estates available to owners or beneficial owners for personal and direct and that they are paid its utilities, including municipal solid waste disposal fee; 2) units' estate dates on loan or free of charge to third parties; 3) units 'estate held as property' or by senior beneficial interest or disabled person who acquires residency in-patient health care institution or a result of permanent accommodation; 4) units 'estate built for the sale and not sold by companies whose sole or principal object of the attivita', the construction and sale of properties.
The rate of 7 per thousand should be applied in relation to the time of year (taking into account the calculation split into months) in which housing and 'was not leased as specified above. In order to be eligible for the rate base ordinary taxpayers, falling in cases 1), 2), 3) and 4) mentioned above, are required to submit the application with simultaneous declaration made under Articles 21, 38 and 47 of the decree of the President of the Republic n. 445 of December 28, 2000, as amended, by the deadline for submission of the declaration ICI 2002; g) rate in the amount of 3 per thousand for existing buildings and / or new construction possessed and used by ICI taxable persons for the exercise of attivita 'commercial neighborhood "" pursuant to Legislative Decree n. 114/1998 (with a surface area up to 250 square meters), stacked or piled in the cadastral categories C1 and D. This reduced rate is applicable for 3 years from the date of start of 'commercial, also as a result of seat transfers and ownership ', attested by the activities of the one-stop shop' production of the municipality; h) the rate of 3 per thousand measures for agricultural land in which crops are planted new "orchard", owned by direct or by farmers farmers who carry out their activities 'main occupation, as long as' conducted by them. This reduced rate is applicable for 3 years from January 1 of the year following all'avvenuto new orchard planting in order to create new jobs; i) the rate of 3 per thousand measures for agricultural land owned by farmers or farmers who carry out their activities' main occupation, as long as' conducted by them, as listed in the decrees published by the Ministry of Agriculture that recognize ' exceptionality 'of the magnet' weather and eligible for credit facilities of law n. 185/1992; l) rate in the amount of 3 per thousand for agricultural land sold under owned 'by farmers or farmers to main title to descendants and relatives up to the second degree, as long' as these performed by way of direct or farmers growers who exert their activities' main occupation. This reduced rate is applicable for 3 years from January 1 of the year following the divestiture as a property 'of the same ground. 2. To give that for 2003 the deduction for primary residence and 'fixed in Euro 103,29, so' as required by art. 8, paragraph 2, of Legislative Decree n. 504/1992 and subsequent amendments and additions. 3. to ensure that, pursuant to art. 3, paragraph 56 of Law no. 662/1996, is considered to be directly used as main house the units 'real estate held as a result of property' or usufruct by elderly or disabled people who acquire residency in-patient health establishments or as a result of permanent shelter, provided that the same not leased; 4. to acknowledge, altresi ', that in accordance with art. 3 of the Decree-Law of 11 March 1997, n. 50, converted into Law no. 122/1997, the size of the deduction relative to the main house set in art. 8, paragraph 3, of Legislative Decree n. 504/1992 and subsequent amendments and additions, is elevated from Euro 103.29 to Euro 258.23 only in the following cases Multi-part situation of particular economic or social hardship with mode 'for below: a) pensioners or disabled people with disability' recognized not owners of other properties with the exception of appliances to the main house, a single income, in non-working condition, with gross annual income from pension, for the previous year to that in which the facility, not to exceed € 8,394.47 ; b) pensioners or disabled people with disability 'recognized, not owners of other properties with the exception of appliances to the main building, including in families with gross annual income for the previous year to that in which the facility, does not exceed € 13,556.06, increased by € 1,037.08 for each dependent person considered to welfare effects;
c) unemployed not owners of other properties with the exception of appliances to the main building, including in families with gross annual income for the previous year to that in which the facility, not to exceed € 13,556.06, increased Euro 1,037.08 for each person considered dependents to care effects. Affected taxpayers must submit, directly or by registered mail to the town tributes service, within the period of submission of ICI 2002 statement, appropriate self-certification provided pursuant to section. 465 of the Decree of the President of the Republic n. 445 of December 28, 2000, as amended, in order to meet the requirements useful to the achievement of the benefit. These taxpayers can compute the increased deduction on the occasion of the payment of ICI when due for the year 2003, subject to parental authority 'of the town, in case of self-certification infidels, to proceed to the recovery of sums wrongly deducted, in addition to receiving notice with legal sanctions; (Omitted).