The town of Ferrara, adopted January 21, 2003 and February 7, 2003 the following resolutions regarding the determination of municipal tax rates on real estate (ICI) for the year 2003: (Omitted).
1. to apply in 2003 the following rates ICI: type description units' property | rate per thousand ------------------------------ --------------------------------------- units' property used as a dwelling | Main where the taxpayer - that | possesses as a property ', usufruct or other | real right of enjoyment or quality 'of | financial lessee - usually lives | 5.5 ----------------------------------------------- ---------------------- units' property belonging to cooperatives | building a property 'undivided, used as | principal residence of beneficiaries shareholders | Residents in the town | 5.5 ----------------------------------------------- regularly assigned by ACER ---------------------- accommodation (Company | Emilia-Romagna Case) .... | 5.5 ----------------------------------------------- ---------------------- joined 'real estate owned in the territory of | municipality in respect of property 'or usufruct by | Italian citizen residing abroad | reasons of work, provided that the same does not | proves rented .... | 5.5 ----------------------------------------------- ---------------------- joined 'real estate held as a result of | property 'or usufruct by elderly or disabled | who takes up residence in the institute | hospitalization or health as a result of hospitalization | permanent, it provided that the same do not result | rented by submitting a special notice to that | sense - on plain paper - the office of ICI | common, with attached the declaration | the host institution of the taxable person | if located outside the town of Ferrara .... | 5.5 ----------------------------------------------- ---------------------- units' property used as a dwelling, | purchased by individual for the purchase of which | facilitation "first house", were granted | if not rented .... | 5.5 ----------------------------------------------- ---------------------- units' property granted by the owner in use | Free to relatives up to the third degree or related products | the second degree that the deal which they | main house .... | 5.5 ----------------------------------------------- ---------------------- two or more 'united' contiguous estate, employed | to use as accommodation by the taxpayer and its | family, provided it is established that | and 'it was presented to the Office of Land | for the regular demand for change | cadastral unification of Units' same. in | If so, equating the dwelling | Main runs from the same date on which | The request is being presented | change .... | 5.5 ----------------------------------------------- ---------------------- the house owned by a person that the law | obliged to reside in another municipality for reasons of | service, if the units' property appears | occupied as a principal residence, by | family members of the owner .... | 5.5 ----------------------------------------------- ---------------------- appurtenances relating to the units' estate of which | over classified or classifiable in | cadastral categories C / 2 - C / 6 and C / 7, limited | to only one period for each home .... | 5.5 ----------------------------------------------- ---------------------- farmland .... | 6 ------------------------------------------------- -------------------- building areas, comprising between these also | those granted surface rights .... | 6.5 ----------------------------------------------- ---------------------- not locate homes for which do not result | leases have been recorded by | at least two years .... | 9 ------------------------------------------------- -------------------- units' estate made available; other | buildings that are not included in this case | earlier, wanting to understand among them also | The appliances referred to above in addition to the first .... | 6.8 ----------------------------------------------- ---------------------- units 'estate owned in full ownership' and | located in the areas affected by the restructuring | in key industrial sectors (industry | manufacturing industry and in the branch of the | business services) - "Objective 2", as long as' the | aforementioned activities' have been established in those | properties after 1 January 1997 .... | 4.0 (Omitted).
1. take note that the 2003 municipal property tax exemption due to the units' property used as main house, so 'as identified in the introduction and in the manner' described above, are deducted, up to its amount EUR 103,29; 2. to grant the increase in the deduction for first homes to families in distress with the application criteria mentioned above. Considering that for first homes will have to understand the following: 1. units' property in which the taxpayer - who has it as a property ', usufruct or other real right of enjoyment or quality' financial lessee - usually lives; 2. units 'property belonging to housing associations to property' undivided, used as a principal residence of the assignees resident shareholders in common; 3. accommodation regularly assigned by independent institutes for public housing; 4. units 'property owned in the territory of the municipality in respect of property' or usufruct by an Italian citizen residing abroad for work, provided that the same is not leased; 5. joined 'real estate held as a result of property' or usufruct by elderly or disabled person who acquires residency in-patient health care institution or a result of permanent shelter, provided that it is not leased. This condition shall be stated in a notice - on plain paper - ICI office of the municipality, together with authenticated statement Institute host the taxpayer, if based outside the town of Ferrara; 6. Two or more 'united' contiguous estate, occupied for use as accommodation by the taxpayer and his family, provided it is established that 'was presented to the Agency of the Territory regular request to change the purpose of the cadastral unification of Units' same. In this case, the equalization main house runs from the same date on which it is being presented the request for the change; 7. the house owned by a person that the law obliged to reside in another municipality for reasons of service, if the units' property is busy, such as a main residence by the owner's family; Given that the main housing specified above the deduction of law, in art. 8, paragraph 2, of Legislative Decree 30 December 1992, n. 504, as replaced by art. 3, paragraph 55 of Law 662 of 23 December 1996, amended by art. 58, paragraph 3, of Legislative Decree n. 446 of 15 December 1997, and 'Euro 103.29; Also seen 1'art. 21, paragraph 3, of the Regulations for the application of local taxes on property that establishes the possibility ', where the amount of the deduction can not find in the capacity of primary residences tax, to deduct the remainder of tax payable for relevance to a limited; Seen, altresi ', that Article. 3 of Decree Law no. 50 of 11 March 1997 amending Article. 8, paragraph 3, of Legislative Decree n. 504 of 30 December 1992 on the reductions and municipal tax deductions on real estate, as replaced by art. 3, paragraph 55 of Law no. 662 of December 23, 1996, adding that "predicted right 'can' be exercised with respect to categories of persons who are in situations of particular social or economic hardship"; Therefore considered to recognize for 2003 increased deduction for the main house, limited to the cases in which 'allowed the deduction of € 103.29, pursuant to art. 3 of Decree-Law no. 50 11 March 1997, converted into Law no. 122 of May 9, 1997, in Euro 258.23 extent, related to the time of year during which lasts that destination, with the same criteria as in 2002 and an increase of the income expected in the 2.6% so far consequence of the Ferrara city 'annual trend rate in 2002 calculated on index numbers of consumer prices for the entire community' in October 2002, in favor of the following contributors: citizens who are indigent recognized for the purpose of exemption from payment of stake in health spending, according to the requirements established by board resolution no. 13534 of 19 July 1991 and subsequent amendments;
retired or disabled people with disability whose core 'recognized consists of a single person who have income hall board - reported the previous year to the one referred to by the facility - no more than € 8,474.46 gross of withholding taxes; People whose core in search of a first job or unemployed consists of a single person who have a total annual income - reported a year earlier to the one referred to facilitation - not more than € 8,474.46 gross of withholding tax; pensioners and people with disabilities with a recognized disability 'who have the only pension income, including in families with a total annual income (for the previous year to that in which the facility), gross of tax, not exceeding € 13,689.05, increased by € 1,042.29 for each other person considered dependents for social security purposes; people looking for their first job or unemployed included in families with annual overall reddlito (for the previous year to that in which the facility), gross of tax, up to Euro 13,689.05, increased by € 1,042 , 29, for any other family member who is eligible to be considered dependents for social security purposes; Further held that the application of the increased deduction should be subject to the condition that 'the taxpayer' family members or partners are owners or beneficial owners of several properties from the building used as a dwelling and any appurtenances latter classified or classifiable in cadastral categories C / 2, C / 6, C / 7, within the limit. (Omitted).