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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 municipality of Nago-Torbole (Italy) adopted December 9, 2002 the following resolution on determination of rates of municipal property tax (I.C.I.) for the year 2003: (omitted).
1) also confirm for the year 2003 and for the reasons explained in the introduction, the standard rate of municipal property tax to the extent of 5 per thousand;
2. to consider directly used as main dwelling unit property owned by way of ownership or usufruct by elderly or disabled who acquire residence in institutes of health as a result of permanent shelter or shelter, as long as the same is located;
3) to diversify the rate referred to in point 1) in this device according to the following criteria: 4 rate per thousand: 1) to the housing units used as main dwelling: a) the taxable person resident in the municipality;
b) shareholders assignees of undivided property residents to housing associations;
c) of elderly or disabled who acquire residence in institutes of health as a result of permanent shelter, shelter or housing owned by way of ownership or usufruct, provided that the same are not locate;
2) to the relevance of the main house (classified or classified in the categories 2-C/6 C/cadastral-C/7, designed and actually used permanently at the service of the main house, not even in the same building. If the main House are serving more appliances the benefit of this paragraph is extended to a single real estate unit of relevance). This also applies to the units for sale that belong to housing associations in undivided property, used as a main residence of the partners assignees;
3) for housing granted free of charge by the owner to his or her family, relatives and in-laws in a straight line by 1 degree, if in the same familiar established his residence and usually lives (resulting from communication to be submitted by 20 December of the year following the year in which occurs the situation mentioned above);
4.5 per thousand rate: 1) to the housing unit rented: a) used as primary home by residents, with contract duly registered; the above rate is subject to presentation, no later than 20 December of the year following the year in which occurs the situation, a communication identifying the housing units, with the details of the lease (date, contractors, and duration) and the contact details for registration of the contract;
rate of 6 per thousand (new since January 1, 2002) 1) for plots.
7 per thousand rate: 1) for real estate units and related appurtenances that are not locate (without contract duly registered);
2) for real estate units and related appurtenances owned by individuals (individuals and companies) non-residents (so-called second homes), used for tourist purposes (by the owner or a third party) or do not use, as in the present case of housing held in addition to the main house.
Are excluded from the application of this rate: in real estate and related appliances unit) subjects resident, as long as it's located only part of the year for touristic purpose;
b) real estate unit and its appurtenances used by residents or their families (resulting from communication to be submitted by 20 December of the year following the year in which occurs the situation mentioned above);
4) to confirm the Euro 2003 258.22, the deduction provided for in art. 8, paragraph 2, of legislative decree December 30, 1992, n. 504 e s uccessive amendments to the tax due to the real estate unit used as main dwelling: a) the taxable person resident in the municipality;
b) shareholders assignees of undivided property residents to housing associations;
c) of elderly or disabled who acquire residence in institutes of health as a result of permanent shelter, shelter or housing owned by way of ownership or usufruct, provided that the same are not locate;
a) and for housing granted free of charge by the owner to his or her family, relatives and in-laws in a straight line before the first instance, if in the same familiar established his residence and usually lives (resulting from communication to be submitted by 20 December of the year following the year in which occurs the situation mentioned above);
5) to clarify that for the relevance of the principal residence, classified or classified in the categories 2-C/6 C/cadastral-C/7, designed and actually used permanently at the service of the main house, not even in the same building, the deduction only applies for the share of Euro 258.22 possibly not already absorbed from the main house;
6) also confirm for 2003 the tax deduction due to housing regularly assigned autonomous institutions for housing € 103.29 as provided for in art. 8, paragraph 2, of legislative decree 504/1992, as amended.
(Omitted).