lawgit/laws/bewg_39dv_1/bewg_39dv_1_1967-08-30_d41d8cd9.xml

<?xml version="1.0" encoding="UTF-8" ?><!DOCTYPE dokumente SYSTEM "http://www.gesetze-im-internet.de/dtd/1.01/gii-norm.dtd">
<dokumente builddate="20231128213519" doknr="BJNR009370967"><norm builddate="20231128213519" doknr="BJNR009370967"><metadaten><jurabk>BewG§39DV 1</jurabk><ausfertigung-datum manuell="ja">1967-08-30</ausfertigung-datum><fundstelle typ="amtlich"><periodikum>BGBl I</periodikum><zitstelle>1967, 937 (1184)</zitstelle></fundstelle><langue>Erste Verordnung zur Durchführung des § 39 Abs. 1 des Bewertungsgesetzes</langue></metadaten><textdaten><text format="XML"><Content><P/></Content></text><fussnoten><Content><P>(+++ Textnachweis ab: 6.9.1967 +++)</P></Content></fussnoten></textdaten></norm>
<norm builddate="20231128213519" doknr="BJNR009370967BJNE000100306"><metadaten><jurabk>BewG§39DV 1</jurabk><enbez>Eingangsformel</enbez></metadaten><textdaten><text format="XML"><Content><P>Auf Grund des § 39 Abs. 1 und des § 123 Abs. 1 des Bewertungsgesetzes in der Fassung vom 10. Dezember 1965 (Bundesgesetzbl. I S. 1861) verordnet die Bundesregierung mit Zustimmung des Bundesrates:</P></Content></text></textdaten></norm>
<norm builddate="20231128213519" doknr="BJNR009370967BJNE000200306"><metadaten><jurabk>BewG§39DV 1</jurabk><enbez>§ 1</enbez></metadaten><textdaten><text format="XML"><Content><P>Für die Hauptbewertungsstützpunkte werden auf den 1. Januar 1964 Vergleichszahlen festgesetzt. Sie sind <DL Font="normal" Type="arabic"><DT>1.</DT><DD Font="normal"><LA Size="normal">für die landwirtschaftliche Nutzung ohne Sonderkulturen der Anlage 1,</LA></DD> <DT>2.</DT><DD Font="normal"><LA Size="normal">für die Sonderkulturen Hopfen und Spargel der Anlage 2</LA></DD> </DL>zu entnehmen.</P></Content></text></textdaten></norm>
<norm builddate="20231128213519" doknr="BJNR009370967BJNE000300306"><metadaten><jurabk>BewG§39DV 1</jurabk><enbez>§ 2</enbez></metadaten><textdaten><text format="XML"><Content><P>Diese Verordnung gilt nach § 14 des Dritten Überleitungsgesetzes vom 4. Januar 1952 (Bundesgesetzbl. I S. 1) in Verbindung mit Artikel 8 des Gesetzes zur Änderung des Bewertungsgesetzes vom 13. August 1965 (Bundesgesetzbl. I S. 851) auch im Land Berlin.</P></Content></text></textdaten></norm>
<norm builddate="20231128213519" doknr="BJNR009370967BJNE000400306"><metadaten><jurabk>BewG§39DV 1</jurabk><enbez>§ 3</enbez></metadaten><textdaten><text format="XML"><Content><P>Diese Verordnung tritt am Tage nach ihrer Verkündung in Kraft.</P></Content></text></textdaten></norm>
<norm builddate="20231128213519" doknr="BJNR009370967BJNE000500306"><metadaten><jurabk>BewG§39DV 1</jurabk><enbez>Anlage 1</enbez><titel format="XML">(zu § 1 Nr. 1)
<BR/>
Hauptbewertungsstützpunkte der landwirtschaftlichen Nutzung</titel></metadaten><textdaten><text format="XML"><Content><P><noindex><kommentar typ="Fundstelle">(Fundstelle des Originaltextes: BGBl. I 1967, 938 - 945)</kommentar></noindex><BR/><BR/><B>A. Vorbemerkungen</B><DL Font="normal" Type="arabic"><DT>1.</DT><DD Font="normal"><LA Size="normal">Die Hauptbewertungsstützpunkte der landwirtschaftlichen Nutzung sind durch laufende Nummern (Lfd. Nr.) gekennzeichnet, deren erste oder erste und zweite Ziffern das Land und deren nächste Ziffer die Oberfinanzdirektion erkennen lassen. Die Ziffern nach dem Punkt kennzeichnen die laufende Nummer innerhalb der Oberfinanzdirektion. Den Ziffern entsprechen:<BR/><BR/><table frame="none" pgwide="1" tocentry="%yes;"><tgroup align="left" char="" charoff="50" cols="4" colsep="0" rowsep="0"><colspec colname="col1" colnum="1" colwidth="7.44*"/><colspec colname="col2" colnum="2" colwidth="38.89*"/><colspec colname="col3" colnum="3" colwidth="4.80*"/><colspec colname="col4" colnum="4" colwidth="38.89*"/><thead valign="bottom"><row><entry VJ="1" align="center" colsep="0" valign="top">Ziffer</entry><entry VJ="1" align="left" colsep="0" valign="top">Land</entry><entry VJ="1" align="center" colsep="0" valign="top">Ziffer</entry><entry VJ="1" align="left" colsep="0" valign="top">Oberfinanzdirektion</entry></row></thead><tbody valign="top"><row><entry VJ="1" align="center" colsep="0" valign="top">1</entry><entry VJ="1" align="left" colsep="0" valign="top">Schleswig-Holstein</entry><entry VJ="1" align="center" colsep="0" valign="top">1</entry><entry VJ="1" align="left" colsep="0" valign="top">Kiel</entry></row><row><entry VJ="1" align="center" colsep="0" valign="top">2</entry><entry VJ="1" align="left" colsep="0" valign="top">Niedersachsen</entry><entry VJ="1" align="center" colsep="0" valign="top">1</entry><entry VJ="1" align="left" colsep="0" valign="top">Hannover, St. A. Hannover</entry></row><row><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="center" colsep="0" valign="top">2</entry><entry VJ="1" align="left" colsep="0" valign="top">Hannover, St. A. Oldenburg</entry></row><row><entry VJ="1" align="center" colsep="0" valign="top">3</entry><entry VJ="1" align="left" colsep="0" valign="top">Nordrhein-Westfalen</entry><entry VJ="1" align="center" colsep="0" valign="top">1</entry><entry VJ="1" align="left" colsep="0" valign="top">Münster</entry></row><row><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="center" colsep="0" valign="top">2</entry><entry VJ="1" align="left" colsep="0" valign="top">Düsseldorf</entry></row><row><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="center" colsep="0" valign="top">3</entry><entry VJ="1" align="left" colsep="0" valign="top">Köln</entry></row><row><entry VJ="1" align="center" colsep="0" valign="top">4</entry><entry VJ="1" align="left" colsep="0" valign="top">Rheinland-Pfalz</entry><entry VJ="1" align="center" colsep="0" valign="top">1</entry><entry VJ="1" align="left" colsep="0" valign="top">Koblenz</entry></row><row><entry VJ="1" align="center" colsep="0" valign="top">5</entry><entry VJ="1" align="left" colsep="0" valign="top">Hessen</entry><entry VJ="1" align="center" colsep="0" valign="top">1</entry><entry VJ="1" align="left" colsep="0" valign="top">Frankfurt</entry></row><row><entry VJ="1" align="center" colsep="0" valign="top">6</entry><entry VJ="1" align="left" colsep="0" valign="top">Saarland</entry><entry VJ="1" align="center" colsep="0" valign="top">1</entry><entry VJ="1" align="left" colsep="0" valign="top">Saarbrücken</entry></row><row><entry VJ="1" align="center" colsep="0" valign="top">7</entry><entry VJ="1" align="left" colsep="0" valign="top">Baden-Württemberg</entry><entry VJ="1" align="center" colsep="0" valign="top">1</entry><entry VJ="1" align="left" colsep="0" valign="top">Karlsruhe</entry></row><row><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="center" colsep="0" valign="top">2</entry><entry VJ="1" align="left" colsep="0" valign="top">Freiburg</entry></row><row><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="center" colsep="0" valign="top">3</entry><entry VJ="1" align="left" colsep="0" valign="top">Stuttgart</entry></row><row><entry VJ="1" align="center" colsep="0" valign="top">8</entry><entry VJ="1" align="left" colsep="0" valign="top">Bayern</entry><entry VJ="1" align="center" colsep="0" valign="top">1</entry><entry VJ="1" align="left" colsep="0" valign="top">Nürnberg</entry></row><row><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="center" colsep="0" valign="top">2</entry><entry VJ="1" align="left" colsep="0" valign="top">München</entry></row><row><entry VJ="1" align="center" colsep="0" valign="top">9</entry><entry VJ="1" align="left" colsep="0" valign="top">Hamburg</entry><entry VJ="1" align="center" colsep="0" valign="top">1</entry><entry VJ="1" align="left" colsep="0" valign="top">Hamburg</entry></row><row><entry VJ="1" align="center" colsep="0" valign="top">10</entry><entry VJ="1" align="left" colsep="0" valign="top">Bremen</entry><entry VJ="1" align="center" colsep="0" valign="top">1</entry><entry VJ="1" align="left" colsep="0" valign="top">Bremen</entry></row><row><entry VJ="1" align="center" colsep="0" valign="top">11</entry><entry VJ="1" align="left" colsep="0" valign="top">Berlin</entry><entry VJ="1" align="center" colsep="0" valign="top">1</entry><entry VJ="1" align="left" colsep="0" valign="top">Berlin</entry></row><row><entry VJ="1" align="center"/><entry VJ="1"/><entry VJ="1" align="center"/><entry VJ="1"/></row><row><entry VJ="1" align="left" colsep="0" valign="top">Beispiel:</entry><entry VJ="1" align="left" colsep="0" nameend="col4" namest="col2" valign="top">Bei dem Hauptbewertungsstützpunkt 81.15 handelt es sich um den fünfzehnten Hauptbewertungsstützpunkt der landwirtschaftlichen Nutzung im bayer. Oberfinanzbezirk Nürnberg.</entry></row></tbody></tgroup></table></LA></DD></DL><DL Font="normal" Type="arabic"><DT>2.</DT><DD Font="normal"><LA Size="normal">In der Spalte &quot;Bemerkungen&quot; sind Hinweise enthalten<DL Font="normal" Type="arabic"><DT>a)</DT><DD Font="normal"><LA Size="normal">auf andere im gleichen Betrieb vorkommende Nutzungen.<BR/><BR/><table frame="none" tocentry="%yes;"><tgroup align="left" char="" charoff="50" cols="3" colsep="0" rowsep="0"><colspec colname="col1" colnum="1" colwidth="5.00*"/><colspec colname="col2" colnum="2" colwidth="15.00*"/><colspec colname="col3" colnum="3" colwidth="25.00*"/><tbody valign="top"><row><entry VJ="1" colsep="1" nameend="col3" namest="col1">Es bedeuten</entry></row><row><entry VJ="1" align="left" colsep="0" valign="top">H</entry><entry VJ="1" align="left" colsep="0" valign="top">Holzung</entry><entry VJ="1" align="left" colsep="0" valign="top">- Forstwirtschaftliche Nutzung</entry></row><row><entry VJ="1" align="left" colsep="0" valign="top">Wg</entry><entry VJ="1" align="left" colsep="0" valign="top">Weingarten</entry><entry VJ="1" align="left" colsep="0" valign="top">- Weinbauliche Nutzung</entry></row><row><entry VJ="1" align="left" colsep="0" valign="top">G</entry><entry VJ="1" align="left" colsep="0" valign="top">Gartenbau</entry><entry VJ="1" align="left" colsep="0" valign="top">- Gärtnerische Nutzung</entry></row><row><entry VJ="1" align="left" colsep="0" valign="top">Ho</entry><entry VJ="1" align="left" colsep="0" valign="top">Hopfen</entry><entry VJ="1" align="left" colsep="0" valign="top">- Nutzungsteil Hopfen</entry></row><row><entry VJ="1" align="left" colsep="0" valign="top">Spa</entry><entry VJ="1" align="left" colsep="0" valign="top">Spargel</entry><entry VJ="1" align="left" colsep="0" valign="top">- Nutzungsteil Spargel;</entry></row></tbody></tgroup></table></LA></DD></DL></LA></DD></DL><BR/><BR/><DL Font="normal" Type="arabic"><DT/><DD Font="normal"><LA Size="normal"><DL Font="normal" Type="arabic"><DT>b)</DT><DD Font="normal"><LA Size="normal">darauf, daß der gleiche Betrieb auch Hauptbewertungsstützpunkt für eine andere Nutzung oder einen anderen Nutzungsteil ist.<BR/><BR/><table frame="none" tocentry="%yes;"><tgroup align="left" char="" charoff="50" cols="2" colsep="0" rowsep="0"><colspec colname="col1" colnum="1" colwidth="15.00*"/><colspec colname="col2" colnum="2" colwidth="30*"/><tbody valign="top"><row><entry VJ="1" colsep="1" nameend="col2" namest="col1">Es bedeuten</entry></row><row><entry VJ="1" align="left" colsep="0" valign="top">vgl. Ho</entry><entry VJ="1" align="left" colsep="0" valign="top">... Hauptbewertungsstützpunkt für Hopfen</entry></row><row><entry VJ="1" align="left" colsep="0" valign="top">vgl. Spa</entry><entry VJ="1" align="left" colsep="0" valign="top">... Hauptbewertungsstützpunkt für Spargel;</entry></row></tbody></tgroup></table></LA></DD></DL></LA></DD></DL><DL Font="normal" Type="arabic"><DT/><DD Font="normal"><LA Size="normal"><DL Font="normal" Type="arabic"><DT>c)</DT><DD Font="normal"><LA Size="normal">auf Besonderheiten wie Industrieschäden, Aussiedlerbetrieb, Einbeziehung bestimmter Flächen in die landwirtschaftliche Nutzung des Hauptbewertungsstützpunkts, Einschränkung der Wirksamkeit des Hauptbewertungsstützpunkts auf bestimmte Fälle wie Großbetriebe.</LA></DD></DL></LA></DD></DL><BR/><BR/><table frame="none" pgwide="1" tocentry="%yes;"><tgroup align="left" char="" charoff="50" cols="5" colsep="0" rowsep="0"><colspec align="center" colname="col1" colnum="1" colwidth="9.22*"/><colspec colname="col2" colnum="2" colwidth="29.39*"/><colspec colname="col3" colnum="3" colwidth="27.38*"/><colspec align="center" colname="col4" colnum="4" colwidth="19.02*"/><colspec align="center" colname="col5" colnum="5" colwidth="14.99*"/><tbody valign="top"><row rowsep="1"><entry VJ="1" nameend="col5" namest="col1"><B>B. Zusammenstellung der Hauptbewertungsstützpunkte der landwirtschaftlichen Nutzung</B><BR/><BR/></entry></row><row valign="middle"><entry VJ="1" colsep="1" morerows="1" rowsep="1">  Lfd. Nr.</entry><entry VJ="1" align="center" colsep="1" morerows="1" rowsep="1">  Gemeinde, Ort oder Ortsteil</entry><entry VJ="1" align="center" colsep="1" morerows="1" rowsep="1">  Finanzamtsbezirk</entry><entry VJ="1" colsep="1" morerows="1" rowsep="1">landwirtschaftliche Vergleichszahl (LVZ) in 100 je ha</entry><entry VJ="1" morerows="1" rowsep="1">Bemerkungen</entry></row><row rowsep="1" valign="middle"><entry VJ="1"/></row><row><entry VJ="1" colsep="1" nameend="col5" namest="col1" valign="top"><B>Schleswig-Holstein</B><BR/><BR/><SP>Oberfinanzdirektion Kiel</SP>  </entry></row><row><entry VJ="1" colsep="1">11.01</entry><entry VJ="1" colsep="1">Kl. Kollmar</entry><entry VJ="1" colsep="1">Itzehoe</entry><entry VJ="1" align="center" colsep="1" valign="top">41</entry><entry VJ="1">G</entry></row><row><entry VJ="1" colsep="1">11.02</entry><entry VJ="1" colsep="1">Kronprinzenkoog</entry><entry VJ="1" colsep="1">Meldorf</entry><entry VJ="1" align="center" colsep="1" valign="top">75</entry><entry VJ="1"> </entry></row><row><entry VJ="1" colsep="1">11.03</entry><entry VJ="1" colsep="1">Kating</entry><entry VJ="1" colsep="1">Husum</entry><entry VJ="1" align="center" colsep="1" valign="top">47</entry><entry VJ="1"> </entry></row><row><entry VJ="1" colsep="1">11.04</entry><entry VJ="1" colsep="1">Bohmstedt</entry><entry VJ="1" colsep="1">Husum</entry><entry VJ="1" align="center" colsep="1" valign="top">35</entry><entry VJ="1"> </entry></row><row><entry VJ="1" colsep="1">11.05</entry><entry VJ="1" colsep="1">Fargau</entry><entry VJ="1" colsep="1">Plön</entry><entry VJ="1" align="center" colsep="1" valign="top">34</entry><entry VJ="1"> </entry></row><row><entry VJ="1" colsep="1">11.06</entry><entry VJ="1" colsep="1">Siebeneichen</entry><entry VJ="1" colsep="1">Ratzeburg</entry><entry VJ="1" align="center" colsep="1" valign="top">20</entry><entry VJ="1">H</entry></row><row><entry VJ="1" colsep="1">11.07</entry><entry VJ="1" colsep="1">Borstel</entry><entry VJ="1" colsep="1">Elmshorn</entry><entry VJ="1" align="center" colsep="1" valign="top">37</entry><entry VJ="1">H</entry></row><row><entry VJ="1" colsep="1">11.08</entry><entry VJ="1" colsep="1">Moordorf</entry><entry VJ="1" colsep="1">Itzehoe</entry><entry VJ="1" align="center" colsep="1" valign="top">11,0</entry><entry VJ="1"> </entry></row><row><entry VJ="1" colsep="1">11.09</entry><entry VJ="1" colsep="1">Gammendorf</entry><entry VJ="1" colsep="1">Oldenburg-Holstein</entry><entry VJ="1" align="center" colsep="1" valign="top">63</entry><entry VJ="1"> </entry></row><row><entry VJ="1" colsep="1">11.10</entry><entry VJ="1" colsep="1">Fehrenbötel</entry><entry VJ="1" colsep="1">Bad Segeberg</entry><entry VJ="1" align="center" colsep="1" valign="top">21</entry><entry VJ="1"> </entry></row><row><entry VJ="1" colsep="1">11.11</entry><entry VJ="1" colsep="1">Barkhorst</entry><entry VJ="1" colsep="1">Stormarn</entry><entry VJ="1" align="center" colsep="1" valign="top">50</entry><entry VJ="1">H, gegendüblich für Großbetriebe</entry></row><row><entry VJ="1" colsep="1">11.12</entry><entry VJ="1" colsep="1">Sieversdorf</entry><entry VJ="1" colsep="1">Eutin</entry><entry VJ="1" align="center" colsep="1" valign="top">45</entry><entry VJ="1"> </entry></row><row><entry VJ="1" colsep="1">11.13</entry><entry VJ="1" colsep="1">Tiebensee</entry><entry VJ="1" colsep="1">Heide</entry><entry VJ="1" align="center" colsep="1" valign="top">47</entry><entry VJ="1"> </entry></row><row><entry VJ="1" colsep="1">11.14</entry><entry VJ="1" colsep="1">Sönke-Nissen-Koog</entry><entry VJ="1" colsep="1">Husum</entry><entry VJ="1" align="center" colsep="1" valign="top">71</entry><entry VJ="1"> </entry></row><row><entry VJ="1" colsep="1">11.15</entry><entry VJ="1" colsep="1">Engelbrecht'sche-Wildnis</entry><entry VJ="1" colsep="1">Itzehoe</entry><entry VJ="1" align="center" colsep="1" valign="top">60</entry><entry VJ="1">G</entry></row><row><entry VJ="1" colsep="1">11.16</entry><entry VJ="1" colsep="1">Heringsand</entry><entry VJ="1" colsep="1">Heide</entry><entry VJ="1" align="center" colsep="1" valign="top">60</entry><entry VJ="1"> </entry></row><row><entry VJ="1" colsep="1">11.17</entry><entry VJ="1" colsep="1">Jardelund</entry><entry VJ="1" colsep="1">Leck</entry><entry VJ="1" align="center" colsep="1" valign="top">18,0</entry><entry VJ="1">H</entry></row><row><entry VJ="1" colsep="1">11.18</entry><entry VJ="1" colsep="1">Westerholm</entry><entry VJ="1" colsep="1">Flensburg</entry><entry VJ="1" align="center" colsep="1" valign="top">45</entry><entry VJ="1">H</entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><B>Niedersachsen</B><BR/><BR/><SP>Oberfinanzdirektion Hannover - Steuerabteilung Hannover</SP>  </entry></row><row><entry VJ="1" colsep="1">21.01</entry><entry VJ="1" colsep="1">Machtsum</entry><entry VJ="1" colsep="1">Hildesheim</entry><entry VJ="1" align="center" colsep="1" valign="top">108</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.02</entry><entry VJ="1" colsep="1">Wendesse</entry><entry VJ="1" colsep="1">Peine</entry><entry VJ="1" align="center" colsep="1" valign="top">37</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.03</entry><entry VJ="1" colsep="1">Vornhagen</entry><entry VJ="1" colsep="1">Stadthagen</entry><entry VJ="1" align="center" colsep="1" valign="top">66</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.04</entry><entry VJ="1" colsep="1">Odagsen</entry><entry VJ="1" colsep="1">Northeim</entry><entry VJ="1" align="center" colsep="1" valign="top">74</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.05</entry><entry VJ="1" colsep="1">Desingerode</entry><entry VJ="1" colsep="1">Northeim</entry><entry VJ="1" align="center" colsep="1" valign="top">54</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.06</entry><entry VJ="1" colsep="1">Varendorf</entry><entry VJ="1" colsep="1">Uelzen</entry><entry VJ="1" align="center" colsep="1" valign="top">61</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.07</entry><entry VJ="1" colsep="1">Kirchgellersen</entry><entry VJ="1" colsep="1">Lüneburg</entry><entry VJ="1" align="center" colsep="1" valign="top">32</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.08</entry><entry VJ="1" colsep="1">Wechtern</entry><entry VJ="1" colsep="1">Stade</entry><entry VJ="1" align="center" colsep="1" valign="top">36</entry><entry VJ="1" colsep="1">G</entry></row><row><entry VJ="1" colsep="1">21.09</entry><entry VJ="1" colsep="1">Tüschendorf</entry><entry VJ="1" colsep="1">Osterholz-Scharmbeck</entry><entry VJ="1" align="center" colsep="1" valign="top">16,5</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.10</entry><entry VJ="1" colsep="1">Stocksdorf</entry><entry VJ="1" colsep="1">Sulingen</entry><entry VJ="1" align="center" colsep="1" valign="top">52</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.11</entry><entry VJ="1" colsep="1">Räderloh</entry><entry VJ="1" colsep="1">Gifhorn</entry><entry VJ="1" align="center" colsep="1" valign="top">28</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.12</entry><entry VJ="1" colsep="1">Lübeln</entry><entry VJ="1" colsep="1">Lüchow</entry><entry VJ="1" align="center" colsep="1" valign="top">16,0</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.13</entry><entry VJ="1" colsep="1">Deimern</entry><entry VJ="1" colsep="1">Soltau</entry><entry VJ="1" align="center" colsep="1" valign="top">22</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.14</entry><entry VJ="1" colsep="1">Weertzen</entry><entry VJ="1" colsep="1">Zeven</entry><entry VJ="1" align="center" colsep="1" valign="top">25</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.15</entry><entry VJ="1" colsep="1">Nenndorf</entry><entry VJ="1" colsep="1">Buchholz i. d. Nordheide</entry><entry VJ="1" align="center" colsep="1" valign="top">51</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.16</entry><entry VJ="1" colsep="1">Offensen</entry><entry VJ="1" colsep="1">Northeim</entry><entry VJ="1" align="center" colsep="1" valign="top">39</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.17</entry><entry VJ="1" colsep="1">Wester-Ihlienworth</entry><entry VJ="1" colsep="1">Otterndorf</entry><entry VJ="1" align="center" colsep="1" valign="top">19,5</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.18</entry><entry VJ="1" colsep="1">Intschede</entry><entry VJ="1" colsep="1">Verden</entry><entry VJ="1" align="center" colsep="1" valign="top">53</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.19</entry><entry VJ="1" colsep="1">Kohlenstädt</entry><entry VJ="1" colsep="1">Rinteln</entry><entry VJ="1" align="center" colsep="1" valign="top">74</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.20</entry><entry VJ="1" colsep="1">Großenberg</entry><entry VJ="1" colsep="1">Hameln</entry><entry VJ="1" align="center" colsep="1" valign="top">18,0</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.21</entry><entry VJ="1" colsep="1">Wolperode</entry><entry VJ="1" colsep="1">Bad Gandersheim</entry><entry VJ="1" align="center" colsep="1" valign="top">48</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.22</entry><entry VJ="1" colsep="1">Padingbüttel</entry><entry VJ="1" colsep="1">Wesermünde-Land</entry><entry VJ="1" align="center" colsep="1" valign="top">50</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.23</entry><entry VJ="1" colsep="1">Rötzum</entry><entry VJ="1" colsep="1">Peine</entry><entry VJ="1" align="center" colsep="1" valign="top">43</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.24</entry><entry VJ="1" colsep="1">Evensen</entry><entry VJ="1" colsep="1">Nienburg</entry><entry VJ="1" align="center" colsep="1" valign="top">43</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.25</entry><entry VJ="1" colsep="1">Ahrsen</entry><entry VJ="1" colsep="1">Soltau</entry><entry VJ="1" align="center" colsep="1" valign="top">39</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.26</entry><entry VJ="1" colsep="1">Hellingst</entry><entry VJ="1" colsep="1">Osterholz-Scharmbeck</entry><entry VJ="1" align="center" colsep="1" valign="top">22</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.27</entry><entry VJ="1" colsep="1">Ahnsen</entry><entry VJ="1" colsep="1">Gifhorn</entry><entry VJ="1" align="center" colsep="1" valign="top">35</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.28</entry><entry VJ="1" colsep="1">Lütgenade</entry><entry VJ="1" colsep="1">Holzminden</entry><entry VJ="1" align="center" colsep="1" valign="top">42</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.29</entry><entry VJ="1" colsep="1">Bosse</entry><entry VJ="1" colsep="1">Soltau</entry><entry VJ="1" align="center" colsep="1" valign="top">23</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.30</entry><entry VJ="1" colsep="1">Lüderode</entry><entry VJ="1" colsep="1">Goslar</entry><entry VJ="1" align="center" colsep="1" valign="top">83</entry><entry VJ="1" colsep="1">H, gegendüblich für Großbetriebe</entry></row><row><entry VJ="1" colsep="1">21.31</entry><entry VJ="1" colsep="1">Papenrode</entry><entry VJ="1" colsep="1">Helmstedt</entry><entry VJ="1" align="center" colsep="1" valign="top">47</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.32</entry><entry VJ="1" colsep="1">Schwachhausen</entry><entry VJ="1" colsep="1">Celle</entry><entry VJ="1" align="center" colsep="1" valign="top">26</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.33</entry><entry VJ="1" colsep="1">Schatensen</entry><entry VJ="1" colsep="1">Uelzen</entry><entry VJ="1" align="center" colsep="1" valign="top">36</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.34</entry><entry VJ="1" colsep="1">Bargstedt</entry><entry VJ="1" colsep="1">Stade</entry><entry VJ="1" align="center" colsep="1" valign="top">34</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.35</entry><entry VJ="1" colsep="1">Horstedt</entry><entry VJ="1" colsep="1">Syke</entry><entry VJ="1" align="center" colsep="1" valign="top">25</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.36</entry><entry VJ="1" colsep="1">Deinsen</entry><entry VJ="1" colsep="1">Alfeld</entry><entry VJ="1" align="center" colsep="1" valign="top">70</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.37</entry><entry VJ="1" colsep="1">Lemmie</entry><entry VJ="1" colsep="1">Hannover-Land</entry><entry VJ="1" align="center" colsep="1" valign="top">76</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.38</entry><entry VJ="1" colsep="1">Radegast</entry><entry VJ="1" colsep="1">Lüneburg</entry><entry VJ="1" align="center" colsep="1" valign="top">26</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">21.39</entry><entry VJ="1" colsep="1">Rehren AO</entry><entry VJ="1" colsep="1">Rinteln</entry><entry VJ="1" align="center" colsep="1" valign="top">43</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">21.40</entry><entry VJ="1" colsep="1">Walle</entry><entry VJ="1" colsep="1">Gifhorn</entry><entry VJ="1" align="center" colsep="1" valign="top">29</entry><entry VJ="1" colsep="1">H, Spa (vgl. Spa 21.01)</entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><SP>Oberfinanzdirektion Hannover - Steuerabteilung Oldenburg</SP>  </entry></row><row><entry VJ="1" colsep="1">22.01</entry><entry VJ="1" colsep="1">Darum</entry><entry VJ="1" colsep="1">Osnabrück-Land</entry><entry VJ="1" align="center" colsep="1" valign="top">46</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">22.02</entry><entry VJ="1" colsep="1">Insingdorf</entry><entry VJ="1" colsep="1">Osnabrück-Land</entry><entry VJ="1" align="center" colsep="1" valign="top">56</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">22.03</entry><entry VJ="1" colsep="1">Langen</entry><entry VJ="1" colsep="1">Quakenbrück</entry><entry VJ="1" align="center" colsep="1" valign="top">37</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">22.04</entry><entry VJ="1" colsep="1">Repke</entry><entry VJ="1" colsep="1">Cloppenburg</entry><entry VJ="1" align="center" colsep="1" valign="top">44</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">22.05</entry><entry VJ="1" colsep="1">Hayenwärf</entry><entry VJ="1" colsep="1">Nordenham</entry><entry VJ="1" align="center" colsep="1" valign="top">54</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">22.06</entry><entry VJ="1" colsep="1">Brandlecht</entry><entry VJ="1" colsep="1">Bentheim</entry><entry VJ="1" align="center" colsep="1" valign="top">22</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">22.07</entry><entry VJ="1" colsep="1">Messingen</entry><entry VJ="1" colsep="1">Lingen</entry><entry VJ="1" align="center" colsep="1" valign="top">27</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">22.08</entry><entry VJ="1" colsep="1">Rastdorf</entry><entry VJ="1" colsep="1">Aschendorf</entry><entry VJ="1" align="center" colsep="1" valign="top">15,0</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">22.09</entry><entry VJ="1" colsep="1">Landschaftspolder</entry><entry VJ="1" colsep="1">Leer</entry><entry VJ="1" align="center" colsep="1" valign="top">80</entry><entry VJ="1" colsep="1">G</entry></row><row><entry VJ="1" colsep="1">22.10</entry><entry VJ="1" colsep="1">Suurhusen</entry><entry VJ="1" colsep="1">Emden</entry><entry VJ="1" align="center" colsep="1" valign="top">29</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">22.11</entry><entry VJ="1" colsep="1">Erichswarfen</entry><entry VJ="1" colsep="1">Wittmund</entry><entry VJ="1" align="center" colsep="1" valign="top">48</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">22.12</entry><entry VJ="1" colsep="1">Neustadtgödens</entry><entry VJ="1" colsep="1">Wittmund</entry><entry VJ="1" align="center" colsep="1" valign="top">61</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">22.13</entry><entry VJ="1" colsep="1">Hüllstede</entry><entry VJ="1" colsep="1">Westerstede</entry><entry VJ="1" align="center" colsep="1" valign="top">34</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">22.14</entry><entry VJ="1" colsep="1">Neuenbrok</entry><entry VJ="1" colsep="1">Nordenham</entry><entry VJ="1" align="center" colsep="1" valign="top">19,0</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">22.15</entry><entry VJ="1" colsep="1">Manslagt</entry><entry VJ="1" colsep="1">Emden</entry><entry VJ="1" align="center" colsep="1" valign="top">45</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">22.16</entry><entry VJ="1" colsep="1">Hatzum</entry><entry VJ="1" colsep="1">Leer</entry><entry VJ="1" align="center" colsep="1" valign="top">29</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">22.17</entry><entry VJ="1" colsep="1">Steinbild</entry><entry VJ="1" colsep="1">Aschendorf</entry><entry VJ="1" align="center" colsep="1" valign="top">13,5</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">22.18</entry><entry VJ="1" colsep="1">Walchum</entry><entry VJ="1" colsep="1">Aschendorf</entry><entry VJ="1" align="center" colsep="1" valign="top">36</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">22.19</entry><entry VJ="1" colsep="1">Bagband</entry><entry VJ="1" colsep="1">Aurich</entry><entry VJ="1" align="center" colsep="1" valign="top">22</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">22.20</entry><entry VJ="1" colsep="1">Mansholt</entry><entry VJ="1" colsep="1">Oldenburg</entry><entry VJ="1" align="center" colsep="1" valign="top">34</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">22.21</entry><entry VJ="1" colsep="1">Jeddeloh II</entry><entry VJ="1" colsep="1">Westerstede</entry><entry VJ="1" align="center" colsep="1" valign="top">17,0</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">22.22</entry><entry VJ="1" colsep="1">Westerburg</entry><entry VJ="1" colsep="1">Oldenburg</entry><entry VJ="1" align="center" colsep="1" valign="top">17,0</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">22.23</entry><entry VJ="1" colsep="1">Schweinebrück</entry><entry VJ="1" colsep="1">Wilhelmshaven</entry><entry VJ="1" align="center" colsep="1" valign="top">39</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">22.24</entry><entry VJ="1" colsep="1">Handorf</entry><entry VJ="1" colsep="1">Vechta</entry><entry VJ="1" align="center" colsep="1" valign="top">60</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">22.25</entry><entry VJ="1" colsep="1">Scharrelerdamm</entry><entry VJ="1" colsep="1">Cloppenburg</entry><entry VJ="1" align="center" colsep="1" valign="top">13,0</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">22.26</entry><entry VJ="1" colsep="1">Esterwegen</entry><entry VJ="1" colsep="1">Aschendorf</entry><entry VJ="1" align="center" colsep="1" valign="top">8,5</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><B>Nordrhein-Westfalen</B><BR/><BR/><SP>Oberfinanzdirektionen Münster, Düsseldorf, Köln</SP>  </entry></row><row><entry VJ="1" colsep="1">31.01</entry><entry VJ="1" colsep="1">Almsick</entry><entry VJ="1" colsep="1">Ahaus</entry><entry VJ="1" align="center" colsep="1" valign="top">31</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">31.02</entry><entry VJ="1" colsep="1">Bochum-Gerthe</entry><entry VJ="1" colsep="1">Bochum</entry><entry VJ="1" align="center" colsep="1" valign="top">65</entry><entry VJ="1" colsep="1">Industrieschäden</entry></row><row><entry VJ="1" colsep="1">31.03</entry><entry VJ="1" colsep="1">Hattrop</entry><entry VJ="1" colsep="1">Soest</entry><entry VJ="1" align="center" colsep="1" valign="top">87</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">31.04</entry><entry VJ="1" colsep="1">Elpe</entry><entry VJ="1" colsep="1">Brilon</entry><entry VJ="1" align="center" colsep="1" valign="top">9,0</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">31.05</entry><entry VJ="1" colsep="1">Eikeloh</entry><entry VJ="1" colsep="1">Lippstadt</entry><entry VJ="1" align="center" colsep="1" valign="top">25</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">31.06</entry><entry VJ="1" colsep="1">Oldinghausen</entry><entry VJ="1" colsep="1">Herford</entry><entry VJ="1" align="center" colsep="1" valign="top">73</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">31.07</entry><entry VJ="1" colsep="1">Oesterwiehe</entry><entry VJ="1" colsep="1">Wiedenbrück</entry><entry VJ="1" align="center" colsep="1" valign="top">34</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">31.08</entry><entry VJ="1" colsep="1">Osterledde</entry><entry VJ="1" colsep="1">Ibbenbüren</entry><entry VJ="1" align="center" colsep="1" valign="top">49</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">31.09</entry><entry VJ="1" colsep="1">Afholderbach</entry><entry VJ="1" colsep="1">Siegen</entry><entry VJ="1" align="center" colsep="1" valign="top">7,5</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">31.10</entry><entry VJ="1" colsep="1">Großeneder</entry><entry VJ="1" colsep="1">Warburg</entry><entry VJ="1" align="center" colsep="1" valign="top">69</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">31.11</entry><entry VJ="1" colsep="1">Westenborken</entry><entry VJ="1" colsep="1">Borken</entry><entry VJ="1" align="center" colsep="1" valign="top">33</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">31.12</entry><entry VJ="1" colsep="1">Freckenhorst</entry><entry VJ="1" colsep="1">Warendorf</entry><entry VJ="1" align="center" colsep="1" valign="top">42</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">31.13</entry><entry VJ="1" colsep="1">Frotheim</entry><entry VJ="1" colsep="1">Lübbecke</entry><entry VJ="1" align="center" colsep="1" valign="top">36</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">31.14</entry><entry VJ="1" colsep="1">Blintrop</entry><entry VJ="1" colsep="1">Arnsberg</entry><entry VJ="1" align="center" colsep="1" valign="top">32</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">31.15</entry><entry VJ="1" colsep="1">Südkirchen</entry><entry VJ="1" colsep="1">Lüdinghausen</entry><entry VJ="1" align="center" colsep="1" valign="top">43</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">31.16</entry><entry VJ="1" colsep="1">Sommersell</entry><entry VJ="1" colsep="1">Lemgo</entry><entry VJ="1" align="center" colsep="1" valign="top">67</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><SP>Düsseldorf</SP>  </entry></row><row><entry VJ="1" colsep="1">32.01</entry><entry VJ="1" colsep="1">Bracht</entry><entry VJ="1" colsep="1">Dülken</entry><entry VJ="1" align="center" colsep="1" valign="top">71</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">32.02</entry><entry VJ="1" colsep="1">Kamp-Lintfort</entry><entry VJ="1" colsep="1">Moers</entry><entry VJ="1" align="center" colsep="1" valign="top">86</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">32.03</entry><entry VJ="1" colsep="1">Qualburg</entry><entry VJ="1" colsep="1">Kleve</entry><entry VJ="1" align="center" colsep="1" valign="top">75</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">32.04</entry><entry VJ="1" colsep="1">Hamminkeln</entry><entry VJ="1" colsep="1">Wesel</entry><entry VJ="1" align="center" colsep="1" valign="top">45</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">32.05</entry><entry VJ="1" colsep="1">Bienen</entry><entry VJ="1" colsep="1">Wesel</entry><entry VJ="1" align="center" colsep="1" valign="top">76</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">32.06</entry><entry VJ="1" colsep="1">Hasselbeck</entry><entry VJ="1" colsep="1">D'dorf-Mettmann</entry><entry VJ="1" align="center" colsep="1" valign="top">78</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><SP>Köln</SP>  </entry></row><row><entry VJ="1" colsep="1">33.01</entry><entry VJ="1" colsep="1">Hüchelhoven</entry><entry VJ="1" colsep="1">Bergheim</entry><entry VJ="1" align="center" colsep="1" valign="top">120</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">33.02</entry><entry VJ="1" colsep="1">Altenrath</entry><entry VJ="1" colsep="1">Wipperfürth</entry><entry VJ="1" align="center" colsep="1" valign="top">51</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">33.03</entry><entry VJ="1" colsep="1">Heseln</entry><entry VJ="1" colsep="1">Gummersbach</entry><entry VJ="1" align="center" colsep="1" valign="top">27</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">33.04</entry><entry VJ="1" colsep="1">Frohngau</entry><entry VJ="1" colsep="1">Gemünd</entry><entry VJ="1" align="center" colsep="1" valign="top">17,5</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">33.05</entry><entry VJ="1" colsep="1">Dorff</entry><entry VJ="1" colsep="1">Aachen-Land und Monschau</entry><entry VJ="1" align="center" colsep="1" valign="top">52</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">33.06</entry><entry VJ="1" colsep="1">Flamersheim</entry><entry VJ="1" colsep="1">Euskirchen</entry><entry VJ="1" align="center" colsep="1" valign="top">75</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">33.07</entry><entry VJ="1" colsep="1">Alstädten</entry><entry VJ="1" colsep="1">Köln-Land</entry><entry VJ="1" align="center" colsep="1" valign="top">82</entry><entry VJ="1" colsep="1">Industrieschäden</entry></row><row><entry VJ="1" colsep="1">33.08</entry><entry VJ="1" colsep="1">Büsdorf</entry><entry VJ="1" colsep="1">Bergheim</entry><entry VJ="1" align="center" colsep="1" valign="top">100</entry><entry VJ="1" colsep="1">Industrieschäden</entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><B>Rheinland-Pfalz</B><BR/><BR/><SP>Oberfinanzdirektion Koblenz</SP>  </entry></row><row><entry VJ="1" colsep="1">41.01</entry><entry VJ="1" colsep="1">Otterstadt</entry><entry VJ="1" colsep="1">Speyer</entry><entry VJ="1" align="center" colsep="1" valign="top">58</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">41.02</entry><entry VJ="1" colsep="1">Billigheim</entry><entry VJ="1" colsep="1">Bad Bergzabern</entry><entry VJ="1" align="center" colsep="1" valign="top">68</entry><entry VJ="1" colsep="1">Wg</entry></row><row><entry VJ="1" colsep="1">41.03</entry><entry VJ="1" colsep="1">Rodenbach</entry><entry VJ="1" colsep="1">Kaiserslautern</entry><entry VJ="1" align="center" colsep="1" valign="top">36</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">41.04</entry><entry VJ="1" colsep="1">Udenheim</entry><entry VJ="1" colsep="1">Alzey</entry><entry VJ="1" align="center" colsep="1" valign="top">71</entry><entry VJ="1" colsep="1">Wg</entry></row><row><entry VJ="1" colsep="1">41.05</entry><entry VJ="1" colsep="1">Meddersheim</entry><entry VJ="1" colsep="1">Bad Kreuznach</entry><entry VJ="1" align="center" colsep="1" valign="top">39</entry><entry VJ="1" colsep="1">H, Wg</entry></row><row><entry VJ="1" colsep="1">41.06</entry><entry VJ="1" colsep="1">Benzweiler</entry><entry VJ="1" colsep="1">Simmern</entry><entry VJ="1" align="center" colsep="1" valign="top">28</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">41.07</entry><entry VJ="1" colsep="1">Thür</entry><entry VJ="1" colsep="1">Mayen</entry><entry VJ="1" align="center" colsep="1" valign="top">43</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">41.08</entry><entry VJ="1" colsep="1">Oberraden</entry><entry VJ="1" colsep="1">Neuwied</entry><entry VJ="1" align="center" colsep="1" valign="top">29</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">41.09</entry><entry VJ="1" colsep="1">Ringen</entry><entry VJ="1" colsep="1">Ahrweiler</entry><entry VJ="1" align="center" colsep="1" valign="top">61</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">41.10</entry><entry VJ="1" colsep="1">Kradenbach</entry><entry VJ="1" colsep="1">Daun</entry><entry VJ="1" align="center" colsep="1" valign="top">21</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">41.11</entry><entry VJ="1" colsep="1">Niederlauch</entry><entry VJ="1" colsep="1">Prüm</entry><entry VJ="1" align="center" colsep="1" valign="top">23</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">41.12</entry><entry VJ="1" colsep="1">Oberstedem</entry><entry VJ="1" colsep="1">Bitburg</entry><entry VJ="1" align="center" colsep="1" valign="top">23</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">41.13</entry><entry VJ="1" colsep="1">Kahren</entry><entry VJ="1" colsep="1">Saarburg</entry><entry VJ="1" align="center" colsep="1" valign="top">9,0</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">41.14</entry><entry VJ="1" colsep="1">Waigandshain</entry><entry VJ="1" colsep="1">Hachenburg</entry><entry VJ="1" align="center" colsep="1" valign="top">17,5</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">41.15</entry><entry VJ="1" colsep="1">Frettenheim</entry><entry VJ="1" colsep="1">Worms</entry><entry VJ="1" align="center" colsep="1" valign="top">78</entry><entry VJ="1" colsep="1">Wg</entry></row><row><entry VJ="1" colsep="1">41.16</entry><entry VJ="1" colsep="1">Hefersweiler</entry><entry VJ="1" colsep="1">Lauterecken</entry><entry VJ="1" align="center" colsep="1" valign="top">17,0</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">41.17</entry><entry VJ="1" colsep="1">Fischbach</entry><entry VJ="1" colsep="1">Kaiserslautern</entry><entry VJ="1" align="center" colsep="1" valign="top">43</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">41.18</entry><entry VJ="1" colsep="1">Dannstadt</entry><entry VJ="1" colsep="1">Ludwigshafen</entry><entry VJ="1" align="center" colsep="1" valign="top">60</entry><entry VJ="1" colsep="1">Wg, G</entry></row><row><entry VJ="1" colsep="1">41.19</entry><entry VJ="1" colsep="1">Miehlen</entry><entry VJ="1" colsep="1">St. Goarshausen</entry><entry VJ="1" align="center" colsep="1" valign="top">39</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">41.20</entry><entry VJ="1" colsep="1">Obersülzen</entry><entry VJ="1" colsep="1">Grünstadt</entry><entry VJ="1" align="center" colsep="1" valign="top">82</entry><entry VJ="1" colsep="1">Wg, G</entry></row><row><entry VJ="1" colsep="1">41.21</entry><entry VJ="1" colsep="1">Wernersberg</entry><entry VJ="1" colsep="1">Landau</entry><entry VJ="1" align="center" colsep="1" valign="top">9,5</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">41.22</entry><entry VJ="1" colsep="1">Malborn</entry><entry VJ="1" colsep="1">Bernkastel</entry><entry VJ="1" align="center" colsep="1" valign="top">21</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><B>Hessen</B><BR/><BR/><SP>Oberfinanzdirektion Frankfurt/Main</SP>  </entry></row><row><entry VJ="1" colsep="1">51.01</entry><entry VJ="1" colsep="1">Ellnrode</entry><entry VJ="1" colsep="1">Frankenberg</entry><entry VJ="1" align="center" colsep="1" valign="top">57</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">51.02</entry><entry VJ="1" colsep="1">Ihringshausen</entry><entry VJ="1" colsep="1">Kassel-Spohrstraße</entry><entry VJ="1" align="center" colsep="1" valign="top">57</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">51.03</entry><entry VJ="1" colsep="1">Flörsheim</entry><entry VJ="1" colsep="1">Ffm-Höchst</entry><entry VJ="1" align="center" colsep="1" valign="top">53</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">51.04</entry><entry VJ="1" colsep="1">Berndorf</entry><entry VJ="1" colsep="1">Korbach</entry><entry VJ="1" align="center" colsep="1" valign="top">43</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">51.05</entry><entry VJ="1" colsep="1">Obergrenzebach</entry><entry VJ="1" colsep="1">Ziegenhain</entry><entry VJ="1" align="center" colsep="1" valign="top">40</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">51.06</entry><entry VJ="1" colsep="1">Rauischholzhausen</entry><entry VJ="1" colsep="1">Marburg</entry><entry VJ="1" align="center" colsep="1" valign="top">56</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">51.07</entry><entry VJ="1" colsep="1">Übernthal</entry><entry VJ="1" colsep="1">Dillenburg</entry><entry VJ="1" align="center" colsep="1" valign="top">5,0</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">51.08</entry><entry VJ="1" colsep="1">Bensheim</entry><entry VJ="1" colsep="1">Bensheim</entry><entry VJ="1" align="center" colsep="1" valign="top">72</entry><entry VJ="1" colsep="1">Wg</entry></row><row><entry VJ="1" colsep="1">51.09</entry><entry VJ="1" colsep="1">Niederjosbach</entry><entry VJ="1" colsep="1">Ffm-Höchst</entry><entry VJ="1" align="center" colsep="1" valign="top">24</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">51.10</entry><entry VJ="1" colsep="1">Rückingen</entry><entry VJ="1" colsep="1">Hanau</entry><entry VJ="1" align="center" colsep="1" valign="top">45</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">51.11</entry><entry VJ="1" colsep="1">Danzwiesen</entry><entry VJ="1" colsep="1">Fulda</entry><entry VJ="1" align="center" colsep="1" valign="top">13,0</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">51.12</entry><entry VJ="1" colsep="1">Herleshausen</entry><entry VJ="1" colsep="1">Eschwege</entry><entry VJ="1" align="center" colsep="1" valign="top">41</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">51.13</entry><entry VJ="1" colsep="1">Grebenstein</entry><entry VJ="1" colsep="1">Hofgeismar</entry><entry VJ="1" align="center" colsep="1" valign="top">63</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">51.14</entry><entry VJ="1" colsep="1">Eschborn</entry><entry VJ="1" colsep="1">Ffm-Höchst</entry><entry VJ="1" align="center" colsep="1" valign="top">68</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">51.15</entry><entry VJ="1" colsep="1">Weickartshain</entry><entry VJ="1" colsep="1">Giessen</entry><entry VJ="1" align="center" colsep="1" valign="top">35</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">51.16</entry><entry VJ="1" colsep="1">Burkhards</entry><entry VJ="1" colsep="1">Nidda</entry><entry VJ="1" align="center" colsep="1" valign="top">20</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">51.17</entry><entry VJ="1" colsep="1">Ober-Erlenbach</entry><entry VJ="1" colsep="1">Friedberg</entry><entry VJ="1" align="center" colsep="1" valign="top">88</entry><entry VJ="1" colsep="1">Aussiedler</entry></row><row><entry VJ="1" colsep="1">51.18</entry><entry VJ="1" colsep="1">Harpertshausen</entry><entry VJ="1" colsep="1">Dieburg</entry><entry VJ="1" align="center" colsep="1" valign="top">44</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">51.19</entry><entry VJ="1" colsep="1">Ober-Ostern</entry><entry VJ="1" colsep="1">Michelstadt</entry><entry VJ="1" align="center" colsep="1" valign="top">26</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">51.20</entry><entry VJ="1" colsep="1">Wallerstädten</entry><entry VJ="1" colsep="1">Groß-Gerau</entry><entry VJ="1" align="center" colsep="1" valign="top">71</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">51.21</entry><entry VJ="1" colsep="1">Stormbruch</entry><entry VJ="1" colsep="1">Korbach</entry><entry VJ="1" align="center" colsep="1" valign="top">14,0</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><B>Saarland</B><BR/><BR/><SP>Oberfinanzdirektion Saarbrücken</SP>  </entry></row><row><entry VJ="1" colsep="1">61.01</entry><entry VJ="1" colsep="1">Gehweiler</entry><entry VJ="1" colsep="1">Merzig</entry><entry VJ="1" align="center" colsep="1" valign="top">23</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">61.02</entry><entry VJ="1" colsep="1">Mondorf</entry><entry VJ="1" colsep="1">Merzig</entry><entry VJ="1" align="center" colsep="1" valign="top">18,5</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">61.03</entry><entry VJ="1" colsep="1">Hirstein</entry><entry VJ="1" colsep="1">St. Wendel</entry><entry VJ="1" align="center" colsep="1" valign="top">21</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">61.04</entry><entry VJ="1" colsep="1">Niedersalbach</entry><entry VJ="1" colsep="1">Saarbrücken I</entry><entry VJ="1" align="center" colsep="1" valign="top">40</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">61.05</entry><entry VJ="1" colsep="1">Erbach-Reiskirchen</entry><entry VJ="1" colsep="1">Homburg</entry><entry VJ="1" align="center" colsep="1" valign="top">37</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">61.06</entry><entry VJ="1" colsep="1">Orscholz</entry><entry VJ="1" colsep="1">Merzig</entry><entry VJ="1" align="center" colsep="1" valign="top">38</entry><entry VJ="1" colsep="1">Aussiedler</entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><B>Baden-Württemberg</B><BR/><BR/><SP>Oberfinanzdirektionen Karlsruhe, Freiburg, Stuttgart</SP>  </entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><SP>Karlsruhe</SP>  </entry></row><row><entry VJ="1" colsep="1">71.01</entry><entry VJ="1" colsep="1">Mittelschefflenz</entry><entry VJ="1" colsep="1">Mosbach</entry><entry VJ="1" align="center" colsep="1" valign="top">48</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">71.02</entry><entry VJ="1" colsep="1">Heckfeld</entry><entry VJ="1" colsep="1">Tauberbischofsheim</entry><entry VJ="1" align="center" colsep="1" valign="top">7,5</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">71.03</entry><entry VJ="1" colsep="1">Mülben</entry><entry VJ="1" colsep="1">Mosbach</entry><entry VJ="1" align="center" colsep="1" valign="top">26</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">71.04</entry><entry VJ="1" colsep="1">Wössingen</entry><entry VJ="1" colsep="1">Karlsruhe-Durlach</entry><entry VJ="1" align="center" colsep="1" valign="top">47</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">71.05</entry><entry VJ="1" colsep="1">Leutershausen</entry><entry VJ="1" colsep="1">Weinheim</entry><entry VJ="1" align="center" colsep="1" valign="top">66</entry><entry VJ="1" colsep="1">G</entry></row><row><entry VJ="1" colsep="1">71.06</entry><entry VJ="1" colsep="1">Edingen</entry><entry VJ="1" colsep="1">Mannheim-Neckarstadt</entry><entry VJ="1" align="center" colsep="1" valign="top">74</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">71.07</entry><entry VJ="1" colsep="1">Adelshofen</entry><entry VJ="1" colsep="1">Sinsheim</entry><entry VJ="1" align="center" colsep="1" valign="top">53</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">71.08</entry><entry VJ="1" colsep="1">Graben</entry><entry VJ="1" colsep="1">Karlsruhe-Durlach</entry><entry VJ="1" align="center" colsep="1" valign="top">27</entry><entry VJ="1" colsep="1">Spa</entry></row><row><entry VJ="1" colsep="1">71.09</entry><entry VJ="1" colsep="1">Reilingen</entry><entry VJ="1" colsep="1">Schwetzingen</entry><entry VJ="1" align="center" colsep="1" valign="top">34</entry><entry VJ="1" colsep="1">Spa</entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><SP>Freiburg</SP>  </entry></row><row><entry VJ="1" colsep="1">72.01</entry><entry VJ="1" colsep="1">Stadelhofen</entry><entry VJ="1" colsep="1">Offenburg</entry><entry VJ="1" align="center" colsep="1" valign="top">46</entry><entry VJ="1" colsep="1">Wg, G</entry></row><row><entry VJ="1" colsep="1">72.02</entry><entry VJ="1" colsep="1">Schwärzenbach</entry><entry VJ="1" colsep="1">Neustadt</entry><entry VJ="1" align="center" colsep="1" valign="top">16,0</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">72.03</entry><entry VJ="1" colsep="1">Reiselfingen</entry><entry VJ="1" colsep="1">Donaueschingen</entry><entry VJ="1" align="center" colsep="1" valign="top">23</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">72.04</entry><entry VJ="1" colsep="1">Riedheim-Leimbach</entry><entry VJ="1" colsep="1">Überlingen</entry><entry VJ="1" align="center" colsep="1" valign="top">32</entry><entry VJ="1" colsep="1">G</entry></row><row><entry VJ="1" colsep="1">72.05</entry><entry VJ="1" colsep="1">Böllen</entry><entry VJ="1" colsep="1">Schopfheim</entry><entry VJ="1" align="center" colsep="1" valign="top">3,0</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">72.06</entry><entry VJ="1" colsep="1">Krenkingen</entry><entry VJ="1" colsep="1">Tiengen</entry><entry VJ="1" align="center" colsep="1" valign="top">10,5</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">72.07</entry><entry VJ="1" colsep="1">Kinzigtal</entry><entry VJ="1" colsep="1">Wolfach</entry><entry VJ="1" align="center" colsep="1" valign="top">11,5</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">72.08</entry><entry VJ="1" colsep="1">Grafenhausen</entry><entry VJ="1" colsep="1">Lahr</entry><entry VJ="1" align="center" colsep="1" valign="top">46</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">72.09</entry><entry VJ="1" colsep="1">Denkingen</entry><entry VJ="1" colsep="1">Stockach</entry><entry VJ="1" align="center" colsep="1" valign="top">27</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">72.10</entry><entry VJ="1" colsep="1">Bodersweier</entry><entry VJ="1" colsep="1">Kehl</entry><entry VJ="1" align="center" colsep="1" valign="top">54</entry><entry VJ="1" colsep="1">G</entry></row><row><entry VJ="1" colsep="1">72.11</entry><entry VJ="1" colsep="1">Hügelheim</entry><entry VJ="1" colsep="1">Müllheim</entry><entry VJ="1" align="center" colsep="1" valign="top">51</entry><entry VJ="1" colsep="1">Wg</entry></row><row><entry VJ="1" colsep="1">72.12</entry><entry VJ="1" colsep="1">Hornberg-Obergebisbach</entry><entry VJ="1" colsep="1">Säckingen</entry><entry VJ="1" align="center" colsep="1" valign="top">6,5</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">72.13</entry><entry VJ="1" colsep="1">Hüsingen</entry><entry VJ="1" colsep="1">Lörrach</entry><entry VJ="1" align="center" colsep="1" valign="top">23</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">72.14</entry><entry VJ="1" colsep="1">Heinstetten</entry><entry VJ="1" colsep="1">Stockach</entry><entry VJ="1" align="center" colsep="1" valign="top">9,5</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">72.15</entry><entry VJ="1" colsep="1">Ehingen</entry><entry VJ="1" colsep="1">Singen</entry><entry VJ="1" align="center" colsep="1" valign="top">30</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">72.16</entry><entry VJ="1" colsep="1">Grißheim</entry><entry VJ="1" colsep="1">Freiburg</entry><entry VJ="1" align="center" colsep="1" valign="top">31</entry><entry VJ="1" colsep="1">Spa</entry></row><row><entry VJ="1" colsep="1">72.17</entry><entry VJ="1" colsep="1">Freiamt</entry><entry VJ="1" colsep="1">Emmendingen</entry><entry VJ="1" align="center" colsep="1" valign="top">14,0</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">72.18</entry><entry VJ="1" colsep="1">Offnadingen</entry><entry VJ="1" colsep="1">Freiburg</entry><entry VJ="1" align="center" colsep="1" valign="top">69</entry><entry VJ="1" colsep="1">Wg</entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><SP>Stuttgart</SP>  </entry></row><row><entry VJ="1" colsep="1">73.01</entry><entry VJ="1" colsep="1">Münzdorf</entry><entry VJ="1" colsep="1">Urach</entry><entry VJ="1" align="center" colsep="1" valign="top">17,5</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">73.02</entry><entry VJ="1" colsep="1">Bayums</entry><entry VJ="1" colsep="1">Wangen/Allg.</entry><entry VJ="1" align="center" colsep="1" valign="top">41</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">73.03</entry><entry VJ="1" colsep="1">Emberg</entry><entry VJ="1" colsep="1">Hirsau</entry><entry VJ="1" align="center" colsep="1" valign="top">29</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">73.04</entry><entry VJ="1" colsep="1">Dewangen</entry><entry VJ="1" colsep="1">Aalen</entry><entry VJ="1" align="center" colsep="1" valign="top">19,5</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">73.05</entry><entry VJ="1" colsep="1">Stimpfach</entry><entry VJ="1" colsep="1">Crailsheim</entry><entry VJ="1" align="center" colsep="1" valign="top">15,5</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">73.06</entry><entry VJ="1" colsep="1">Herrentierbach</entry><entry VJ="1" colsep="1">Crailsheim</entry><entry VJ="1" align="center" colsep="1" valign="top">23</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">73.07</entry><entry VJ="1" colsep="1">Weissbach</entry><entry VJ="1" colsep="1">Öhringen</entry><entry VJ="1" align="center" colsep="1" valign="top">16,0</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">73.08</entry><entry VJ="1" colsep="1">Haagen</entry><entry VJ="1" colsep="1">Bad Mergentheim</entry><entry VJ="1" align="center" colsep="1" valign="top">14,5</entry><entry VJ="1" colsep="1">Wg</entry></row><row><entry VJ="1" colsep="1">73.09</entry><entry VJ="1" colsep="1">Mieterkingen</entry><entry VJ="1" colsep="1">Saulgau</entry><entry VJ="1" align="center" colsep="1" valign="top">33</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">73.10</entry><entry VJ="1" colsep="1">Walbertsweiler</entry><entry VJ="1" colsep="1">Sigmaringen</entry><entry VJ="1" align="center" colsep="1" valign="top">24</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">73.11</entry><entry VJ="1" colsep="1">Wolfenhausen</entry><entry VJ="1" colsep="1">Tübingen</entry><entry VJ="1" align="center" colsep="1" valign="top">29</entry><entry VJ="1" colsep="1">Ho (vgl. Ho 73.02)</entry></row><row><entry VJ="1" colsep="1">73.12</entry><entry VJ="1" colsep="1">Simmersfeld</entry><entry VJ="1" colsep="1">Hirsau</entry><entry VJ="1" align="center" colsep="1" valign="top">27</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">73.13</entry><entry VJ="1" colsep="1">Gornhofen</entry><entry VJ="1" colsep="1">Ravensburg</entry><entry VJ="1" align="center" colsep="1" valign="top">36</entry><entry VJ="1" colsep="1">G</entry></row><row><entry VJ="1" colsep="1">73.14</entry><entry VJ="1" colsep="1">Harthausen</entry><entry VJ="1" colsep="1">Stuttgart-Kö</entry><entry VJ="1" align="center" colsep="1" valign="top">46</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">73.15</entry><entry VJ="1" colsep="1">Neidlingen</entry><entry VJ="1" colsep="1">Kirchheim-Teck</entry><entry VJ="1" align="center" colsep="1" valign="top">12,0</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">73.16</entry><entry VJ="1" colsep="1">Oberdigisheim</entry><entry VJ="1" colsep="1">Balingen</entry><entry VJ="1" align="center" colsep="1" valign="top">6,5</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">73.17</entry><entry VJ="1" colsep="1">Illingen</entry><entry VJ="1" colsep="1">Mühlacker</entry><entry VJ="1" align="center" colsep="1" valign="top">45</entry><entry VJ="1" colsep="1">Wg</entry></row><row><entry VJ="1" colsep="1">73.18</entry><entry VJ="1" colsep="1">Stetten a. H.</entry><entry VJ="1" colsep="1">Heilbronn</entry><entry VJ="1" align="center" colsep="1" valign="top">81</entry><entry VJ="1" colsep="1">Wg, Aussiedler</entry></row><row><entry VJ="1" colsep="1">73.19</entry><entry VJ="1" colsep="1">Morbach</entry><entry VJ="1" colsep="1">Backnang</entry><entry VJ="1" align="center" colsep="1" valign="top">27</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">73.20</entry><entry VJ="1" colsep="1">Mittelbiberach</entry><entry VJ="1" colsep="1">Biberach/Riss</entry><entry VJ="1" align="center" colsep="1" valign="top">34</entry><entry VJ="1" colsep="1">H, Aussiedler</entry></row><row><entry VJ="1" colsep="1">73.21</entry><entry VJ="1" colsep="1">Holzhäusern</entry><entry VJ="1" colsep="1">Friedrichshafen</entry><entry VJ="1" align="center" colsep="1" valign="top">36</entry><entry VJ="1" colsep="1">Ho, G, H (vgl. Ho 73.01)</entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><B>Bayern</B><BR/><BR/><SP>Oberfinanzdirektionen Nürnberg, München</SP>  </entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><SP>Nürnberg</SP>  </entry></row><row><entry VJ="1" colsep="1">81.01</entry><entry VJ="1" colsep="1">Leutenbach</entry><entry VJ="1" colsep="1">Forchheim</entry><entry VJ="1" align="center" colsep="1" valign="top">26</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">81.02</entry><entry VJ="1" colsep="1">Frechetsfeld</entry><entry VJ="1" colsep="1">Amberg</entry><entry VJ="1" align="center" colsep="1" valign="top">18,5</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">81.03</entry><entry VJ="1" colsep="1">Habersdorf</entry><entry VJ="1" colsep="1">Cham</entry><entry VJ="1" align="center" colsep="1" valign="top">17,0</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">81.04</entry><entry VJ="1" colsep="1">Brünst</entry><entry VJ="1" colsep="1">Weiden i. d. Obpf.</entry><entry VJ="1" align="center" colsep="1" valign="top">10,5</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">81.05</entry><entry VJ="1" colsep="1">Rothaurach</entry><entry VJ="1" colsep="1">Schwabach</entry><entry VJ="1" align="center" colsep="1" valign="top">22</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">81.06</entry><entry VJ="1" colsep="1">Spalt</entry><entry VJ="1" colsep="1">Schwabach</entry><entry VJ="1" align="center" colsep="1" valign="top">26</entry><entry VJ="1" colsep="1">Ho, H (vgl. Ho 81.01)</entry></row><row><entry VJ="1" colsep="1">81.07</entry><entry VJ="1" colsep="1">Oberasbach</entry><entry VJ="1" colsep="1">Gunzenhausen</entry><entry VJ="1" align="center" colsep="1" valign="top">20</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">81.08</entry><entry VJ="1" colsep="1">Roth</entry><entry VJ="1" colsep="1">Ansbach</entry><entry VJ="1" align="center" colsep="1" valign="top">22</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">81.09</entry><entry VJ="1" colsep="1">Lenkersheim</entry><entry VJ="1" colsep="1">Uffenheim</entry><entry VJ="1" align="center" colsep="1" valign="top">24</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">81.10</entry><entry VJ="1" colsep="1">Wolkshausen</entry><entry VJ="1" colsep="1">Ochsenfurt</entry><entry VJ="1" align="center" colsep="1" valign="top">78</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">81.11</entry><entry VJ="1" colsep="1">Niedernberg</entry><entry VJ="1" colsep="1">Aschaffenburg</entry><entry VJ="1" align="center" colsep="1" valign="top">20</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">81.12</entry><entry VJ="1" colsep="1">Ginolfs</entry><entry VJ="1" colsep="1">Bad Neustadt a. d. S.</entry><entry VJ="1" align="center" colsep="1" valign="top">0</entry><entry VJ="1" colsep="1">H, einschl. Hochrhönfläche</entry></row><row><entry VJ="1" colsep="1">81.13</entry><entry VJ="1" colsep="1">Gochsheim</entry><entry VJ="1" colsep="1">Schweinfurt</entry><entry VJ="1" align="center" colsep="1" valign="top">28</entry><entry VJ="1" colsep="1">G</entry></row><row><entry VJ="1" colsep="1">81.14</entry><entry VJ="1" colsep="1">Kemmern</entry><entry VJ="1" colsep="1">Bamberg</entry><entry VJ="1" align="center" colsep="1" valign="top">31</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">81.15</entry><entry VJ="1" colsep="1">Meeder</entry><entry VJ="1" colsep="1">Coburg</entry><entry VJ="1" align="center" colsep="1" valign="top">35</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">81.16</entry><entry VJ="1" colsep="1">Göhren</entry><entry VJ="1" colsep="1">Naila</entry><entry VJ="1" align="center" colsep="1" valign="top">17,0</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">81.17</entry><entry VJ="1" colsep="1">Hof-Moschendorf</entry><entry VJ="1" colsep="1">Hof</entry><entry VJ="1" align="center" colsep="1" valign="top">22</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">81.18</entry><entry VJ="1" colsep="1">Vordorf</entry><entry VJ="1" colsep="1">Wunsiedel</entry><entry VJ="1" align="center" colsep="1" valign="top">13,0</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">81.19</entry><entry VJ="1" colsep="1">Eßleben</entry><entry VJ="1" colsep="1">Schweinfurt</entry><entry VJ="1" align="center" colsep="1" valign="top">63</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">81.20</entry><entry VJ="1" colsep="1">Althausen i.Grabfeld</entry><entry VJ="1" colsep="1">Bad Neustadt a. d. S.</entry><entry VJ="1" align="center" colsep="1" valign="top">20</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">81.21</entry><entry VJ="1" colsep="1">Wässerndorf</entry><entry VJ="1" colsep="1">Ochsenfurt</entry><entry VJ="1" align="center" colsep="1" valign="top">85</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">81.22</entry><entry VJ="1" colsep="1">Hagelstadt</entry><entry VJ="1" colsep="1">Regensburg</entry><entry VJ="1" align="center" colsep="1" valign="top">59</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">81.23</entry><entry VJ="1" colsep="1">Buch</entry><entry VJ="1" colsep="1">Nürnberg-Zentral</entry><entry VJ="1" align="center" colsep="1" valign="top">34</entry><entry VJ="1" colsep="1">G, Spa (vgl. Spa 81.01)</entry></row><row><entry VJ="1" colsep="1">81.24</entry><entry VJ="1" colsep="1">Hambrunn</entry><entry VJ="1" colsep="1">Amorbach</entry><entry VJ="1" align="center" colsep="1" valign="top">26</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">81.25</entry><entry VJ="1" colsep="1">Oberscheinfeld</entry><entry VJ="1" colsep="1">Neustadt/Aisch</entry><entry VJ="1" align="center" colsep="1" valign="top">16,5</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">81.26</entry><entry VJ="1" colsep="1">Neuzirkendorf</entry><entry VJ="1" colsep="1">Pegnitz</entry><entry VJ="1" align="center" colsep="1" valign="top">16,5</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">81.27</entry><entry VJ="1" colsep="1">Kevenhüll</entry><entry VJ="1" colsep="1">Beilngries</entry><entry VJ="1" align="center" colsep="1" valign="top">32</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">81.28</entry><entry VJ="1" colsep="1">Helmstadt</entry><entry VJ="1" colsep="1">Marktheidenfeld</entry><entry VJ="1" align="center" colsep="1" valign="top">52</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">81.29</entry><entry VJ="1" colsep="1">Reichenschwand</entry><entry VJ="1" colsep="1">Hersbruck</entry><entry VJ="1" align="center" colsep="1" valign="top">28</entry><entry VJ="1" colsep="1">H, Ho (vgl. Ho 81.04)</entry></row><row><entry VJ="1" colsep="1">81.30</entry><entry VJ="1" colsep="1">Lonnerstadt</entry><entry VJ="1" colsep="1">Forchheim</entry><entry VJ="1" align="center" colsep="1" valign="top">22</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">81.31</entry><entry VJ="1" colsep="1">Irfersdorf</entry><entry VJ="1" colsep="1">Beilngries</entry><entry VJ="1" align="center" colsep="1" valign="top">27</entry><entry VJ="1" colsep="1">Ho (vgl. Ho 81.05)</entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" colsep="1" nameend="col5" namest="col1" valign="top"><SP>München</SP>  </entry></row><row><entry VJ="1" colsep="1">82.01</entry><entry VJ="1" colsep="1">Niederrieden</entry><entry VJ="1" colsep="1">Memmingen</entry><entry VJ="1" align="center" colsep="1" valign="top">41</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.02</entry><entry VJ="1" colsep="1">Altusried</entry><entry VJ="1" colsep="1">Kempten</entry><entry VJ="1" align="center" colsep="1" valign="top">43</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.03</entry><entry VJ="1" colsep="1">Unterfischbach</entry><entry VJ="1" colsep="1">Bad Tölz</entry><entry VJ="1" align="center" colsep="1" valign="top">24</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.04</entry><entry VJ="1" colsep="1">Osterwarngau</entry><entry VJ="1" colsep="1">Miesbach</entry><entry VJ="1" align="center" colsep="1" valign="top">45</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.05</entry><entry VJ="1" colsep="1">Niederaudorf</entry><entry VJ="1" colsep="1">Rosenheim</entry><entry VJ="1" align="center" colsep="1" valign="top">9,0</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.06</entry><entry VJ="1" colsep="1">Surheim</entry><entry VJ="1" colsep="1">Laufen</entry><entry VJ="1" align="center" colsep="1" valign="top">51</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.07</entry><entry VJ="1" colsep="1">Emertsham</entry><entry VJ="1" colsep="1">Traunstein</entry><entry VJ="1" align="center" colsep="1" valign="top">44</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.08</entry><entry VJ="1" colsep="1">Ranoldsberg</entry><entry VJ="1" colsep="1">Mühldorf</entry><entry VJ="1" align="center" colsep="1" valign="top">38</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.09</entry><entry VJ="1" colsep="1">Frontenhausen</entry><entry VJ="1" colsep="1">Vilsbiburg</entry><entry VJ="1" align="center" colsep="1" valign="top">38</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.10</entry><entry VJ="1" colsep="1">Ohu</entry><entry VJ="1" colsep="1">Landshut</entry><entry VJ="1" align="center" colsep="1" valign="top">37</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.11</entry><entry VJ="1" colsep="1">Vallried</entry><entry VJ="1" colsep="1">Augsburg-Land</entry><entry VJ="1" align="center" colsep="1" valign="top">29</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">82.12</entry><entry VJ="1" colsep="1">Schretzheim</entry><entry VJ="1" colsep="1">Dillingen</entry><entry VJ="1" align="center" colsep="1" valign="top">55</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">82.13</entry><entry VJ="1" colsep="1">Reimlingen</entry><entry VJ="1" colsep="1">Nördlingen</entry><entry VJ="1" align="center" colsep="1" valign="top">54</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">82.14</entry><entry VJ="1" colsep="1">Ludwigsmoos</entry><entry VJ="1" colsep="1">Neuburg a. d. D.</entry><entry VJ="1" align="center" colsep="1" valign="top">31</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">82.15</entry><entry VJ="1" colsep="1">Langquaid</entry><entry VJ="1" colsep="1">Mallersdorf</entry><entry VJ="1" align="center" colsep="1" valign="top">34</entry><entry VJ="1" colsep="1">H, Ho</entry></row><row><entry VJ="1" colsep="1">82.16</entry><entry VJ="1" colsep="1">Mitterharthausen</entry><entry VJ="1" colsep="1">Straubing</entry><entry VJ="1" align="center" colsep="1" valign="top">74</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.17</entry><entry VJ="1" colsep="1">Habischried</entry><entry VJ="1" colsep="1">Zwiesel</entry><entry VJ="1" align="center" colsep="1" valign="top">17,5</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.18</entry><entry VJ="1" colsep="1">Möslberg</entry><entry VJ="1" colsep="1">Passau</entry><entry VJ="1" align="center" colsep="1" valign="top">8,0</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.19</entry><entry VJ="1" colsep="1">Obermeitingen</entry><entry VJ="1" colsep="1">Landsberg/Lech</entry><entry VJ="1" align="center" colsep="1" valign="top">16,0</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">82.20</entry><entry VJ="1" colsep="1">Mering</entry><entry VJ="1" colsep="1">Augsburg-Land</entry><entry VJ="1" align="center" colsep="1" valign="top">33</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">82.21</entry><entry VJ="1" colsep="1">Garham</entry><entry VJ="1" colsep="1">Vilshofen</entry><entry VJ="1" align="center" colsep="1" valign="top">26</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.22</entry><entry VJ="1" colsep="1">Otting</entry><entry VJ="1" colsep="1">Laufen</entry><entry VJ="1" align="center" colsep="1" valign="top">40</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.23</entry><entry VJ="1" colsep="1">Hart</entry><entry VJ="1" colsep="1">Traunstein</entry><entry VJ="1" align="center" colsep="1" valign="top">36</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.24</entry><entry VJ="1" colsep="1">Gunzesried</entry><entry VJ="1" colsep="1">Immenstadt</entry><entry VJ="1" align="center" colsep="1" valign="top">15,0</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.25</entry><entry VJ="1" colsep="1">Alpe Dürres Horn u. Obergschwend</entry><entry VJ="1" colsep="1">Immenstadt</entry><entry VJ="1" align="center" colsep="1" valign="top">7,0</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.26</entry><entry VJ="1" colsep="1">Alpe Großrechenberg</entry><entry VJ="1" colsep="1">Traunstein</entry><entry VJ="1" align="center" colsep="1" valign="top">5,5</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">82.27</entry><entry VJ="1" colsep="1">Schleching mit Haideralpe</entry><entry VJ="1" colsep="1">Traunstein</entry><entry VJ="1" align="center" colsep="1" valign="top">22</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.28</entry><entry VJ="1" colsep="1">Gilgenhöfe mit Garlandalpe</entry><entry VJ="1" colsep="1">Bad Tölz</entry><entry VJ="1" align="center" colsep="1" valign="top">10,0</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.29</entry><entry VJ="1" colsep="1">Oberlauterbach</entry><entry VJ="1" colsep="1">Pfaffenhofen</entry><entry VJ="1" align="center" colsep="1" valign="top">33</entry><entry VJ="1" colsep="1">H, Ho (vgl. Ho 82.02)</entry></row><row><entry VJ="1" colsep="1">82.30</entry><entry VJ="1" colsep="1">Brunnthal</entry><entry VJ="1" colsep="1">München-Land</entry><entry VJ="1" align="center" colsep="1" valign="top">39</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.31</entry><entry VJ="1" colsep="1">Wall</entry><entry VJ="1" colsep="1">Miesbach</entry><entry VJ="1" align="center" colsep="1" valign="top">51</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.32</entry><entry VJ="1" colsep="1">Feldkirchen</entry><entry VJ="1" colsep="1">München-Land</entry><entry VJ="1" align="center" colsep="1" valign="top">44</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">82.33</entry><entry VJ="1" colsep="1">Poigham</entry><entry VJ="1" colsep="1">Griesbach</entry><entry VJ="1" align="center" colsep="1" valign="top">45</entry><entry VJ="1" colsep="1">H</entry></row><row><entry VJ="1" colsep="1">82.34</entry><entry VJ="1" colsep="1">Puch</entry><entry VJ="1" colsep="1">Pfaffenhofen</entry><entry VJ="1" align="center" colsep="1" valign="top">23</entry><entry VJ="1" colsep="1">H, Ho (vgl. Ho 82.01)</entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><B>Hamburg, Bremen, Berlin</B><BR/><BR/><SP>Oberfinanzdirektionen Hamburg, Bremen, Berlin</SP>  </entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><SP>Hamburg</SP>  </entry></row><row><entry VJ="1" colsep="1">91.01</entry><entry VJ="1" colsep="1">Reitbrock</entry><entry VJ="1" colsep="1">Hbg.-Dammtor</entry><entry VJ="1" align="center" colsep="1" valign="top">41</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">91.02</entry><entry VJ="1" colsep="1">Fischbek</entry><entry VJ="1" colsep="1">Hbg.-Dammtor</entry><entry VJ="1" align="center" colsep="1" valign="top">24</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">91.03</entry><entry VJ="1" colsep="1">Lemsahl-Mellingstedt</entry><entry VJ="1" colsep="1">Hbg.-Dammtor</entry><entry VJ="1" align="center" colsep="1" valign="top">38</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">91.04</entry><entry VJ="1" colsep="1">Rissen</entry><entry VJ="1" colsep="1">Hbg.-Dammtor</entry><entry VJ="1" align="center" colsep="1" valign="top">31</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><SP>Bremen</SP>  </entry></row><row><entry VJ="1" colsep="1">101.01</entry><entry VJ="1" colsep="1">Strom</entry><entry VJ="1" colsep="1">Bremen-Mitte</entry><entry VJ="1" align="center" colsep="1" valign="top">41</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" colsep="1">101.02</entry><entry VJ="1" colsep="1">Niederblockland</entry><entry VJ="1" colsep="1">Bremen-Mitte</entry><entry VJ="1" align="center" colsep="1" valign="top">31</entry><entry VJ="1" colsep="1"> </entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" valign="top"><SP>Berlin</SP>  </entry></row><row><entry VJ="1" colsep="1">111.01</entry><entry VJ="1" colsep="1">Gatow</entry><entry VJ="1" colsep="1">Berlin-Spandau</entry><entry VJ="1" align="center" colsep="1" valign="top">31</entry><entry VJ="1" colsep="1">H</entry></row></tbody></tgroup></table></P></Content></text></textdaten></norm>
<norm builddate="20231128213520" doknr="BJNR009370967BJNE000600306"><metadaten><jurabk>BewG§39DV 1</jurabk><enbez>Anlage 2</enbez><titel format="XML">(zu § 1 Nr. 2)
<BR/>
Hauptbewertungsstützpunkte der Sonderkulturen Hopfen und Spargel</titel></metadaten><textdaten><text format="XML"><Content><P><noindex><kommentar typ="Fundstelle">(Fundstelle des Originaltextes: BGBl. I 1967, 946 - 947)</kommentar></noindex><BR/><BR/><B>A. Vorbemerkungen</B><BR/>Die Hauptbewertungsstützpunkte der Sonderkulturen Hopfen und Spargel sind gekennzeichnet <BR/><BR/><DL Font="normal" Type="arabic"><DT>1.</DT><DD Font="normal"><LA Size="normal"><table frame="none" pgwide="1" tocentry="%yes;"><tgroup align="left" char="" charoff="50" cols="2"><colspec align="right" colname="col1" colwidth="0.45*"/><colspec colname="col2" colwidth="1.55*"/><tbody valign="top"><row><entry VJ="1" align="left" colsep="0" rowsep="0">durch Ho =</entry><entry VJ="1" colsep="0" rowsep="0"> Hopfen oder</entry></row><row><entry VJ="1" align="left" colsep="0" rowsep="0">Spa =</entry><entry VJ="1" colsep="0" rowsep="0"> Spargel,</entry></row></tbody></tgroup></table></LA></DD><DT>2.</DT><DD Font="normal"><LA Size="normal">durch laufende Nummern (Lfd. Nr.), deren erste Ziffer das Land und deren zweite Ziffer die Oberfinanzdirektion erkennen lassen. Die Ziffern nach dem Punkt kennzeichnen die laufende Nummer innerhalb der Oberfinanzdirektion.</LA><LA Size="normal">Den Ziffern entsprechen<BR/><BR/><table frame="none" pgwide="1" tocentry="%yes;"><tgroup align="left" char="" charoff="50" cols="5" colsep="0" rowsep="0"><colspec colname="col1" colnum="1" colwidth="13.97*"/><colspec colname="col2" colnum="2" colwidth="21.51*"/><colspec colname="col3" colnum="3" colwidth="21.51*"/><colspec align="center" colname="col4" colnum="4" colwidth="21.51*"/><colspec colname="col5" colnum="5" colwidth="21.51*"/><tbody valign="top"><row><entry VJ="1" align="center" valign="top">Ziffer</entry><entry VJ="1">Land</entry><entry VJ="1" align="center">Ziffer</entry><entry VJ="1" align="left" nameend="col5" namest="col4">Oberfinanzdirektion</entry></row><row><entry VJ="1" align="center"/><entry VJ="1"/><entry VJ="1" align="center"/><entry VJ="1" align="left" colsep="1" nameend="col5" namest="col4"/></row><row><entry VJ="1" align="center" morerows="1" valign="top">2</entry><entry VJ="1" morerows="1">Niedersachsen</entry><entry VJ="1" align="center">1</entry><entry VJ="1" align="left" nameend="col5" namest="col4">Hannover,<BR/>St. A. Hannover</entry></row><row><entry VJ="1" align="center">2</entry><entry VJ="1" align="left" nameend="col5" namest="col4">Hannover,<BR/>St. A. Oldenburg</entry></row><row><entry VJ="1" align="center" morerows="2" valign="top">3</entry><entry VJ="1" morerows="2">Nordrhein-Westfalen</entry><entry VJ="1" align="center">1</entry><entry VJ="1" align="left" nameend="col5" namest="col4">Münster</entry></row><row><entry VJ="1" align="center">2</entry><entry VJ="1" align="left" nameend="col5" namest="col4">Düsseldorf</entry></row><row><entry VJ="1" align="center">3</entry><entry VJ="1" align="left" nameend="col5" namest="col4">Köln</entry></row><row><entry VJ="1" align="center" valign="top">4</entry><entry VJ="1">Rheinland-Pfalz</entry><entry VJ="1" align="center">1</entry><entry VJ="1" align="left" nameend="col5" namest="col4">Koblenz</entry></row><row><entry VJ="1" align="center" morerows="2" valign="top">7</entry><entry VJ="1" morerows="2">Baden-Württemberg</entry><entry VJ="1" align="center">1</entry><entry VJ="1" align="left" nameend="col5" namest="col4">Karlsruhe</entry></row><row><entry VJ="1" align="center">2</entry><entry VJ="1" align="left" nameend="col5" namest="col4">Freiburg</entry></row><row><entry VJ="1" align="center">3</entry><entry VJ="1" align="left" nameend="col5" namest="col4">Stuttgart</entry></row><row><entry VJ="1" align="center" morerows="1" valign="top">8</entry><entry VJ="1" morerows="1">Bayern</entry><entry VJ="1" align="center">1</entry><entry VJ="1" align="left" nameend="col5" namest="col4">Nürnberg</entry></row><row><entry VJ="1" align="center">2</entry><entry VJ="1" align="left" nameend="col5" namest="col4">München</entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row><entry VJ="1" valign="top"><SP>Beispiel</SP>:</entry><entry VJ="1" nameend="col5" namest="col2">Bei dem Hauptbewertungsstützpunkt Ho 82.02 handelt es sich um den zweiten Hauptbewertungsstützpunkt der Sonderkultur Hopfen im bayer. Oberfinanzbezirk München.</entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row rowsep="1"><entry VJ="1" align="center" colsep="1" nameend="col5" namest="col1" rowsep="0"><B>B. Zusammenstellung der Hauptbewertungsstützpunkte der Sonderkultur Hopfen</B></entry></row><row><entry VJ="1" align="center" colsep="0"/><entry VJ="1" align="center" colsep="0"/><entry VJ="1" align="center" colsep="0"/><entry VJ="1" colsep="0"/><entry VJ="1" align="center" colsep="0"/></row><row rowsep="1"><entry VJ="1" align="center" colsep="1" valign="top">Lfd. Nr.</entry><entry VJ="1" align="center" colsep="1">Gemeinde</entry><entry VJ="1" align="center" colsep="1">Finanzamtsbezirk</entry><entry VJ="1" colsep="1">Hopfenbau-Vergleichszahl in 100 je ha</entry><entry VJ="1" align="center" colsep="1">Anbaugebiet</entry></row><row><entry VJ="1" colsep="1" valign="top">Ho 73.01</entry><entry VJ="1" colsep="1">Holzhäusern</entry><entry VJ="1" colsep="1">Friedrichshafen</entry><entry VJ="1" colsep="1">97,0</entry><entry VJ="1" colsep="1">Tettnang</entry></row><row><entry VJ="1" colsep="1" valign="top">Ho 73.02</entry><entry VJ="1" colsep="1">Wolfenhausen</entry><entry VJ="1" colsep="1">Tübingen</entry><entry VJ="1" colsep="1">10,0</entry><entry VJ="1" colsep="1">Rottenburg-Herrenberg-Weilderstadt (RHW)</entry></row><row><entry VJ="1" colsep="1" valign="top">Ho 81.01</entry><entry VJ="1" colsep="1">Spalt</entry><entry VJ="1" colsep="1">Schwabach</entry><entry VJ="1" colsep="1">90,0</entry><entry VJ="1" colsep="1">Spalt</entry></row><row><entry VJ="1" colsep="1" valign="top">Ho 81.02</entry><entry VJ="1" colsep="1">Spalt</entry><entry VJ="1" colsep="1">Schwabach</entry><entry VJ="1" colsep="1">86,5</entry><entry VJ="1" colsep="1">Spalt</entry></row><row><entry VJ="1" colsep="1" valign="top">Ho 81.03</entry><entry VJ="1" colsep="1">Ellingen</entry><entry VJ="1" colsep="1">Weißenburg/Bayern</entry><entry VJ="1" colsep="1">80,0</entry><entry VJ="1" colsep="1">Spalt</entry></row><row><entry VJ="1" colsep="1" valign="top">Ho 81.04</entry><entry VJ="1" colsep="1">Reichenschwand</entry><entry VJ="1" colsep="1">Hersbruck</entry><entry VJ="1" colsep="1">9,0</entry><entry VJ="1" colsep="1">Hersbrucker Gebirge</entry></row><row><entry VJ="1" colsep="1" valign="top">Ho 81.05</entry><entry VJ="1" colsep="1">Irfersdorf</entry><entry VJ="1" colsep="1">Beilngries</entry><entry VJ="1" colsep="1">64,0</entry><entry VJ="1" colsep="1">Jura</entry></row><row><entry VJ="1" colsep="1" valign="top">Ho 82.01</entry><entry VJ="1" colsep="1">Puch</entry><entry VJ="1" colsep="1">Pfaffenhofen/Ilm</entry><entry VJ="1" colsep="1">81,0</entry><entry VJ="1" colsep="1">Hallertau</entry></row><row><entry VJ="1" colsep="1" valign="top">Ho 82.02</entry><entry VJ="1" colsep="1">Oberlauterbach</entry><entry VJ="1" colsep="1">Pfaffenhofen/Ilm</entry><entry VJ="1" colsep="1">89,5</entry><entry VJ="1" colsep="1">Hallertau</entry></row><row><entry VJ="1" nameend="col5" namest="col1"> </entry></row><row rowsep="1"><entry VJ="1" align="center" nameend="col5" namest="col1" rowsep="0"><B>C. Zusammenstellung der Hauptbewertungsstützpunkte der Sonderkultur Spargel</B></entry></row><row><entry VJ="1" align="center"/><entry VJ="1" align="center"/><entry VJ="1" align="center"/><entry VJ="1"/><entry VJ="1" align="center"/></row><row rowsep="1"><entry VJ="1" align="center" colsep="1" valign="top">Lfd. Nr.</entry><entry VJ="1" align="center" colsep="1">Gemeinde</entry><entry VJ="1" align="center" colsep="1">Finanzamtsbezirk</entry><entry VJ="1" colsep="1">Spargelbau-Vergleichszahl in 100 je ha</entry><entry VJ="1" align="center" colsep="1">Anbaugebiet</entry></row><row><entry VJ="1" colsep="1" valign="top">Spa 21.01</entry><entry VJ="1" colsep="1">Walle</entry><entry VJ="1" colsep="1">Gifhorn</entry><entry VJ="1" colsep="1">72,0</entry><entry VJ="1" colsep="1">Braunschweig-Gifhorn</entry></row><row><entry VJ="1" colsep="1" valign="top">Spa 32.01</entry><entry VJ="1" colsep="1">Walbeck</entry><entry VJ="1" colsep="1">Geldern</entry><entry VJ="1" colsep="1">99,5</entry><entry VJ="1" colsep="1">Niederrhein</entry></row><row><entry VJ="1" colsep="1" valign="top">Spa 41.01</entry><entry VJ="1" colsep="1">Hanhofen</entry><entry VJ="1" colsep="1">Speyer</entry><entry VJ="1" colsep="1">103,0</entry><entry VJ="1" colsep="1">Oberrheinebene</entry></row><row><entry VJ="1" colsep="1" valign="top">Spa 71.01</entry><entry VJ="1" colsep="1">Mannheim-Käfertal</entry><entry VJ="1" colsep="1">Mannheim-Neckarstadt</entry><entry VJ="1" colsep="1">89,5</entry><entry VJ="1" colsep="1">Oberrheinebene</entry></row><row><entry VJ="1" colsep="1" valign="top">Spa 71.02</entry><entry VJ="1" colsep="1">Hochstetten</entry><entry VJ="1" colsep="1">Karlsruhe-Durlach</entry><entry VJ="1" colsep="1">98,0</entry><entry VJ="1" colsep="1">Oberrheinebene</entry></row><row><entry VJ="1" colsep="1" valign="top">Spa 81.01</entry><entry VJ="1" colsep="1">Buch</entry><entry VJ="1" colsep="1">Nürnberg-Zentral</entry><entry VJ="1" colsep="1">71,0</entry><entry VJ="1" colsep="1">Nürnberg</entry></row><row><entry VJ="1" colsep="1" valign="top">Spa 82.01</entry><entry VJ="1" colsep="1">Waidhofen</entry><entry VJ="1" colsep="1">Schrobenhausen</entry><entry VJ="1" colsep="1">55,5</entry><entry VJ="1" colsep="1">Schrobenhausen</entry></row></tbody></tgroup></table></LA></DD></DL></P></Content></text></textdaten></norm>
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