The municipality of Carpaneto Piacentino (Piacenza) adopted on January 16, 2003 the following resolution on determination of rates of municipal property tax (I.C.I.) for the year 2003: (omitted).
1) to confirm the year 2003 the following rates of municipal property tax: a) 4.75 per thousand for the primary residence;
b) 4 per thousand for the production plants (cadastral category D) of new construction for which the building permit is issued in the year 2003 and being given the commencement of work; reduced rate of 4 per thousand tax applies for two years from the date of completion of the work or, if earlier, the date on which the buildings are actually used. The beneficiaries must submit request-self-certification where the taxpayer must indicate name, surname, place and date of birth, social security number, address, the requirements referred to in point indicating: 1) references to the building permit;
2) date of commencement of work;
3) date of completion of the work or, if earlier, the date on which the buildings are actually used.
The request must be submitted to the municipality-self-tax office, or mailed by registered mail (date to the expiry date of the registered letter postmarked) by 30/11 the year of completion of the works and it will have value for the tax period I.C.I. of competence. Taxpayers who have submitted regular request-self-certification may upon payment of installments I.C.I. 2003 already take account of subsidy request.
The Administration reserves the right to suspend the request in case of incomplete self-certification, reserves the right to request further documentation proving the statements and conduct investigations ex officio. The sanctions will be applied in the case of unfaithful statement provided by law.
c) 5.5 thousand for all other property;
2) also confirm for the year 2003, in accordance with art. 55, paragraph 3 of the Legislative Decree No. 504/1992 and subsequent modifications and additions-the following deductions for real estate units used by taxable entity to principal residence: A) from Euro 103.30 154.94 Euro under the following conditions: 1) holders of a single main residence throughout the territory of the State piled into categories A/2 A/6 belonging to the following income: maximum income to belong to the band : annual income/1 Euro component 5,227.56;
annual income/2 Euro 9,932.36 components;
annual income/3 Add Euro 14,114.41;
4 annual income components Euro 17,773.70;
annual income 5 Euro 21,432.99 components.
For the determination of income refers to tax year 2003 for income of the year 2002. The income of the entire household;
2) presentation of request-self-certification where the taxpayer must declare the name, surname, place and date of birth, social security number, address, the requirements referred to in paragraph 1. The request must be submitted to the municipality-self-tax office, or mailed by registered mail (date to the expiry date of the registered letter postmarked) no later than May 31, 2003 and will have value for the tax period I.C.I. year 2003. Taxpayers who have submitted regular request-self-certification may upon payment of installments I.C.I.. 2003, already take into account the deduction request. The Administration reserves the right to suspend the request in case of incomplete self-certification, reserves the right to request further documentation proving the statements and conduct investigations ex officio. In the case of declaring unbeliever will apply the sanctions provided for by Legislative Decree 504/1992;
B) from 103.30 Euros to Euro 206.59 under the following conditions: 1) young couples, newly-established up to 32 years of age who are not owners of other properties to use as a private house and buying their first home with a mortgage;
2) presentation of request-self-certification where the taxpayer must declare the name, surname, place and date of birth, social security number, address and requirements referred to in the preceding paragraph stating the identifying data of the spouse or partner and attaching statement of the Bank or mortgage company stating the details of the financing granted as a main residence.
The request must be submitted to the municipality-self-tax office or mailed by registered mail (date to the expiry date of the registered letter postmarked) no later than November 30, 2003 and will have value for the year 2003 and 2004 I.C.I. tax period.
Taxpayers who have submitted regular request-self-certification may upon payment of installments I.C.I. 2003 already take into account the deduction request.
The Administration reserves the right to suspend the request in case of incomplete self-certification, reserves the right to request further documentation proving the statements and to investigate ex officio. The sanctions will be applied in the case of unfaithful statement provided by law.
(Omitted).