The town of Tortona (Alessandria) adopted on January 25, 2001 and February 12, 2001, the following resolution on determination of rates of municipal property tax (I.C.I.), for the year 2001: (omitted).
1. To take note of the resolution by the City Council with the measures in premises mentioned in relation to 2001) I.C.I. rates reference: standard rate: 7 per thousand;
b) with reference to art. 4, paragraph 1, of Decree-Law No 437 August 8, 1996, converted into law October 24, 1996, no. 556, and recalled in paragraph 53, art. 3 December 23, 1996, law No. 662, in relation to the possibility of applying reduced rates, as well as with reference to municipal regulation for the management of the tax: real estate unit directly used as a principal residence by persons taxable persons and shareholders of housing associations in undivided property, residents of the municipality: 5.15 per thousand: c) with reference to art. 2, paragraph 4, of law December 9, 1998, # 531, in relation to the possibility of applying reduced rates lower than the statutory minimum: real estate unit locate registered license to a person who uses as primary home: 2 per thousand.
Taxpayers affected by the facility shall submit to the municipality, on pain of failure to obtain the benefit, specific communication within the deadline for submitting returns I.C.I., attaching a copy of the lease agreement registered with the competent tax office, from which he infers such its conformity to the "local agreement" under stipulation between the town and trade associations;
d) with reference to paragraph 53, art. 3 December 23, 1996, law n. 662, which replaces art. 6 of Legislative Decree No 504 December 30, 1992, and subsequent amendments and supplements, in relation to the possibility of diversification in rates from 4 to 7 per thousand for buildings other than dwellings or owned in addition to the main dwelling or accommodation rented and not with reference to municipal regulation for the management of the tax: 1) taxable persons who engage in productive activity for the first time : 4 per thousand;
2) taxable persons, settled in the town of Tortona, who expand their productive activities: 4 per thousand.
The above benefits are granted on the basis of the terms and conditions listed below: a) regarding new activities: taxpayers that begin for the first time a production activity in tax year 2001 (date as the start date of the alleged activities at the CC. I. AA., as well as the date of registration with the authorities and social security institutions) excluding hypothesis of transformations, mergers or relocations of production facilities;
b) with respect to expansions of activities: taxpayers already exerting in the year 2000 a production activity;
taxpayers for which, on the basis of the rate applying in the year 2000, it is recorded, in the course of the years ' 2001, increased tax base I.C.I. referred to the production facility in place on December 31, 2000;
the increase in the taxable amount is to be determined by the production of new buildings or expansions, acquisitions attested by regular issuance of the certificate of its occupancy permit/usability, existing production plants;
the increase in the tax base should be measured only in terms of increased or definitive pensions related to previous expansion of productive activities (remain so excluded from the benefit of the reduced rate, for example, extensions of properties declared for I.C.I. with the carrying or with temporary annuity on which has not been previously made, as part of the practice of the same estate restacking section "aligning land values");
the reduced rate applies only and exclusively on the increase in taxable value, while existing ordinary rate applies on taxable amounts to 7 per thousand;
c) with respect to both new activities which those expanding real estate subject to the facility are manufactured with cadastral category D (factories, hotels, theatres, cinemas, clinics and private hospitals, banks and insurance, manufactured for industrial and commercial activities, schools and private laboratories), C/1 (shops), C/2 (warehouses and storage rooms) , C/3 (workshops for arts and crafts), C/4 (manufactured for sporting exercises), A/10 (offices and private practices);
the production activity must be exercised directly by the individual taxpayer;
taxpayers affected by the facility must submit the complaint to I.C.I. variation, formally correct penalty failure to obtain the facility itself, with indication, where appropriate, of the details of the deed of purchase of production facilities, the practice of building permit and land registry certificate, or, Alternatively, attached with a photocopy of that documentation;
the request of its building permit of construction or expansion must be submitted to the municipality with effect from 1 January 2001, and all 31 December of that year and the reduced rate shall apply from the date of issue of the certificate of occupancy permit/usability, and until December 31, 2003, ' remain, during this period, conditions and requirements for obtaining of subsidy;
are excluded from benefit construction firms and real estate companies;
3) farmland in General: 6 per thousand;
4) farmland it classified as vineyards: 4 per thousand;
5 with reference to subparagraph e), art. 1, December 27, 1997, law n. 449, in relation to the possibility of applying additional reduced rates: for owners to carry out interventions aimed at recovering real estate unit unusable or uninhabitable or interventions aimed at retrieving artistic or architectural properties located in town centers, which is aimed at the realization of garages or parking spaces even appurtenant: 4 per thousand.
The request of its building permit must be submitted to the municipality with effect from 1 January 2001, and all 31 December of that year and the reduced rate shall apply from the date of issue of the certificate of habitability/agility/usability, and until December 31, 2003.
2nd. To determine for the year 2001, in the amount of 250,000 tax deduction l. units for sale directly used as a principal residence by persons taxable persons and members of co-operatives in the undivided property, residents of the municipality, in accordance with art. 8, paragraph 3, of legislative decree December 30, 1992, n. 504, as replaced by art. 3, paragraph 55, the law December 23, 1996, n. 662.
3O. Determine for the year 2001, in accordance with art. 3 of Decree-Law March 11, 1997, # 50, as well as signed into law May 9, 1997, annual # 122, l. 350,000 the tax deduction for the persons referred to in subsection 2o, belonging to one of the following categories of particular socio-economic distress: a) retirees with taxable annual income of your household income tax purposes until l. 23,000,000 plus l. 2,000,000 per dependant;
b) handicapped persons with the minimum of 50% of disability and with taxable annual income of your household for the purposes of INCOME TAX up to l. l. 23,000,000 plus 2,000,000 for each dependant;
c) invalids with the minimum of 50% of disability and with taxable annual income of your household for the purposes of INCOME TAX up to l. l. 23,000,000 plus 2,000,000 for each dependant;
d) frail elderly with taxable annual income of your household for the purposes of INCOME TAX up to l. l. 23,000,000 plus 2,000,000 for each dependant;
and mobile workers) unemployed for at least six months and with taxable annual income of your household for the purposes of INCOME TAX up to l. l. 23,000,000 plus 2,000,000 for each dependant;
f) workers jobs in layoffs for at least six months and with taxable annual income of your household for the purposes of INCOME TAX up to l. l. 23,000,000 plus 2,000,000 for each dependant.
In the case of presence in these nuclei of handicapped persons, elderly dependents and/or disabled, always charged to the taxpayer, the increased income exempt is elevated by l. 2,000,000 per dependant, in l. 3,000,000;
g) single-income families of employees at least two people with taxable annual income for the purposes of INCOME TAX up to l. l. 23,000,000 plus 2,000,000 for each dependant;
h) young married couples within the thirty-two years of age, for the first two years of marriage. The maximum annual income taxable income tax is established in l. l. 23,000,000, plus 2,000,000 for each dependent child.
4. To exclude from the deduction increase by 350,000 in the previous paragraph taxpayers who are owners of real estate units classified in cadastre in A/1 (mansions), A/7 (detached houses), A/8 (homes in villas),/9 (castles, palaces of prominent artistic and historical merits).
5th. To establish, in the goal of greater simplification of obligations to taxpayers, which for all persons entitled to an extra deduction for the tax year 2001 and which have submitted valid application to take advantage of it in the previous tax year, consider the same also applies to the year 2001. It is understood the requirement for new claimants to facilitation and for taxpayers deprived of the benefit thereof, to submit, in the forms and terms established by municipal regulation of discipline of the tax, the complaint of variation.
6th. To determine for the year 2001, in accordance with art. 3 of Decree-Law March 11, 1997, # 50, as well as signed into law May 9, 1997, n. annual 122, L. 500,000, corresponding to l. 42000 for each month of continuous absence from the House of residence, the tax deduction for the subjects mentioned in paragraph 2) admitted to hospitals, nursing homes and rest, even of the same municipality of residence or dwelling temporarily in other common due to ill health.
7th. To exclude from the deduction increase by 500,000 in the previous paragraph taxpayers who fall into one of the following cases: taxpayers who own a property or rights in rem, one or more dwellings located in the municipality of residence;
taxpayers who do not show documents the requirements for the additional deduction.
8th. To establish that the mark-up to requests of the deduction of L. 500,000 referred to in paragraph 6o, must be submitted to the municipality, accompanied by appropriate documentation and lose the benefit, from 1 to June 30, 2001 for the payment of the first instalment, i.e. from 1 to December 20, 2001 for payment of the second installment, and that they will have validity only for the tax year 2001;
9th. To establish that the price increases of the deduction of l. 350,000 and l. 500,000 are not cumulative but alternative among them;
10. To consider, pursuant to art. 3, paragraph 56, December 23, 1996, law n. 662, as directly used as main dwelling unit property owned by way of property or rights in rem by the 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.
(Omitted).