lawgit/laws/bewg_81dv/bewg_81dv_1966-09-02_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="20130405124952" doknr="BJNR005500966"><norm builddate="20130405124952" doknr="BJNR005500966"><metadaten><jurabk>BewG§81DV</jurabk><ausfertigung-datum manuell="ja">1966-09-02</ausfertigung-datum><fundstelle typ="amtlich"><periodikum>BGBl I</periodikum><zitstelle>1966, 550</zitstelle></fundstelle><langue>Verordnung zur Durchführung des § 81 des Bewertungsgesetzes</langue></metadaten><textdaten><text format="XML"><Content><P/></Content></text><fussnoten><Content><P>(+++ Textnachweis ab: 11.9.1966 +++)</P></Content></fussnoten></textdaten></norm>
<norm builddate="20130405124952" doknr="BJNR005500966BJNE000100303"><metadaten><jurabk>BewG§81DV</jurabk><enbez>Eingangsformel</enbez></metadaten><textdaten><text format="XML"><Content><P>Auf Grund des § 81 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="20130405124952" doknr="BJNR005500966BJNE000200303"><metadaten><jurabk>BewG§81DV</jurabk><enbez>§ 1</enbez></metadaten><textdaten><text format="XML"><Content><P>In den Fällen, in denen die Einheitswerte der bebauten Grundstücke im Ertragswertverfahren zu ermitteln und die Wertverhältnisse vom 1. Januar 1964 zugrunde zu legen sind, sind außergewöhnliche Grundsteuerbelastungen im Sinne des § 81 des Gesetzes nach Maßgabe der §§ 2 bis 4 zu berücksichtigen.</P></Content></text></textdaten></norm>
<norm builddate="20130405124952" doknr="BJNR005500966BJNE000300303"><metadaten><jurabk>BewG§81DV</jurabk><enbez>§ 2</enbez></metadaten><textdaten><text format="XML"><Content><P>(1) Die Grundsteuerbelastung in jeder Gemeinde wird durch eine Belastungszahl ausgedrückt. Die Belastungszahl ergibt sich durch die Anwendung eines Vervielfältigers auf die Zahl, die am Hauptfeststellungszeitpunkt die Höhe des Hebesatzes bei der Grundsteuer für Grundstücke bestimmt hat.</P><P>(2) Der Vervielfältiger ergibt sich aus der nachstehenden Tabelle: <BR/><table frame="topbot" tocentry="%yes;"><Title Align="auto">Gebiet der ehemaligen Landesfinanzämter</Title><tgroup align="left" char="" charoff="50" cols="11" colsep="0" rowsep="0"><colspec colname="col1" colnum="1" colwidth="10*"/><colspec align="char" char="," colname="col2" colnum="2" colwidth="10*"/><colspec align="char" char="," colname="col3" colnum="3" colwidth="10*"/><colspec align="char" char="," colname="col4" colnum="4" colwidth="10*"/><colspec align="char" char="," colname="col5" colnum="5" colwidth="10*"/><colspec align="char" char="," colname="col6" colnum="6" colwidth="10*"/><colspec align="char" char="," colname="col7" colnum="7" colwidth="10*"/><colspec align="char" char="," colname="col8" colnum="8" colwidth="10*"/><colspec align="char" char="," colname="col9" colnum="9" colwidth="10*"/><colspec align="char" char="," colname="col10" colnum="10" colwidth="10*"/><colspec align="char" char="," colname="col11" colnum="11" colwidth="10*"/><thead valign="bottom"><row><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="center" colsep="0" nameend="col3" namest="col2" valign="top">Darmstadt</entry><entry VJ="1" align="center" colsep="0" nameend="col5" namest="col4" valign="top">Düsseldorf</entry><entry VJ="1" align="center" colsep="0" nameend="col8" namest="col6" valign="top">Hamburg</entry><entry VJ="1" align="center" colsep="0" nameend="col11" namest="col9" valign="top">Hannover</entry></row><row rowsep="1"><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="center" colsep="0" valign="top">a</entry><entry VJ="1" align="center" colsep="0" valign="top">b</entry><entry VJ="1" align="center" colsep="0" valign="top">a</entry><entry VJ="1" align="center" colsep="0" valign="top">b</entry><entry VJ="1" align="center" colsep="0" valign="top">a</entry><entry VJ="1" align="center" colsep="0" valign="top">b</entry><entry VJ="1" align="center" colsep="0" valign="top">c</entry><entry VJ="1" align="center" colsep="0" valign="top">a</entry><entry VJ="1" align="center" colsep="0" valign="top">b</entry><entry VJ="1" align="center" colsep="0" valign="top">c</entry></row></thead><tbody valign="top"><row><entry VJ="1" align="right" colsep="0" valign="top">I</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">55</entry><entry VJ="1" align="left" colsep="0" valign="top">67,5</entry><entry VJ="1" align="left" colsep="0" valign="top">63,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">56</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">59,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">II</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">63,5</entry><entry VJ="1" align="left" colsep="0" valign="top">76,5</entry><entry VJ="1" align="left" colsep="0" valign="top">72</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">60</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">68</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">III</entry><entry VJ="1" align="left" colsep="0" valign="top">76,5</entry><entry VJ="1" align="left" colsep="0" valign="top">72</entry><entry VJ="1" align="left" colsep="0" valign="top">90</entry><entry VJ="1" align="left" colsep="0" valign="top">85</entry><entry VJ="1" align="left" colsep="0" valign="top">72</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">64</entry><entry VJ="1" align="left" colsep="0" valign="top">72</entry><entry VJ="1" align="left" colsep="0" valign="top">68</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">IV</entry><entry VJ="1" align="left" colsep="0" valign="top">81</entry><entry VJ="1" align="left" colsep="0" valign="top">76,5</entry><entry VJ="1" align="left" colsep="0" valign="top">99</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">80,5</entry><entry VJ="1" align="left" colsep="0" valign="top">76</entry><entry VJ="1" align="left" colsep="0" valign="top">81</entry><entry VJ="1" align="left" colsep="0" valign="top">76,5</entry><entry VJ="1" align="left" colsep="0" valign="top">76</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">V</entry><entry VJ="1" align="left" colsep="0" valign="top">90</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top">76,5</entry><entry VJ="1" align="left" colsep="0" valign="top">72</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">90</entry><entry VJ="1" align="left" colsep="0" valign="top">85</entry><entry VJ="1" align="left" colsep="0" valign="top">80</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">VI</entry><entry VJ="1" align="left" colsep="0" valign="top">99</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top">90</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">80</entry><entry VJ="1" align="left" colsep="0" valign="top">108</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">92</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">VII</entry><entry VJ="1" align="left" colsep="0" valign="top">103,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">VIII</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry></row></tbody></tgroup></table><table frame="topbot" tocentry="%yes;"><Title Align="auto">Gebiet der ehemaligen Landesfinanzämter</Title><tgroup align="left" char="" charoff="50" cols="8" colsep="0" rowsep="0"><colspec colname="col1" colnum="1" colwidth="10.00*"/><colspec align="char" char="," colname="col2" colnum="2" colwidth="15*"/><colspec align="char" char="," colname="col3" colnum="3" colwidth="15.00*"/><colspec align="char" char="," colname="col4" colnum="4" colwidth="15.00*"/><colspec align="char" char="," colname="col5" colnum="5" colwidth="15.00*"/><colspec align="char" char="," colname="col6" colnum="6" colwidth="15.00*"/><colspec align="char" char="," colname="col7" colnum="7" colwidth="15.00*"/><colspec align="char" char="," colname="col8" colnum="8" colwidth="15.00*"/><thead valign="bottom"><row><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="center" colsep="0" nameend="col3" namest="col2" valign="top">Karlsruhe</entry><entry VJ="1" align="center" colsep="0" nameend="col5" namest="col4" valign="top">Kassel</entry><entry VJ="1" align="center" colsep="0" nameend="col7" namest="col6" valign="top">Köln</entry><entry VJ="1" align="center" colsep="0" valign="top">Magdeburg</entry></row><row rowsep="1"><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="center" colsep="0" valign="top">a</entry><entry VJ="1" align="center" colsep="0" valign="top">b</entry><entry VJ="1" align="center" colsep="0" valign="top">a</entry><entry VJ="1" align="center" colsep="0" valign="top">b</entry><entry VJ="1" align="center" colsep="0" valign="top">a</entry><entry VJ="1" align="center" colsep="0" valign="top">b</entry><entry VJ="1" align="center" colsep="0" valign="top">a</entry></row></thead><tbody valign="top"><row><entry VJ="1" align="right" colsep="0" valign="top">I</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">55</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">55</entry><entry VJ="1" align="left" colsep="0" valign="top">67,5</entry><entry VJ="1" align="left" colsep="0" valign="top">63,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">II</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">63,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">68</entry><entry VJ="1" align="left" colsep="0" valign="top">85,5</entry><entry VJ="1" align="left" colsep="0" valign="top">80,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">III</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">68</entry><entry VJ="1" align="left" colsep="0" valign="top">81</entry><entry VJ="1" align="left" colsep="0" valign="top">76,5</entry><entry VJ="1" align="left" colsep="0" valign="top">85,5+)</entry><entry VJ="1" align="left" colsep="0" valign="top">80,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">IV</entry><entry VJ="1" align="left" colsep="0" valign="top">72</entry><entry VJ="1" align="left" colsep="0" valign="top">68</entry><entry VJ="1" align="left" colsep="0" valign="top">94,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">94,5++)</entry><entry VJ="1" align="left" colsep="0" valign="top">89</entry><entry VJ="1" align="left" colsep="0" valign="top">81</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">V</entry><entry VJ="1" align="left" colsep="0" valign="top">76,5</entry><entry VJ="1" align="left" colsep="0" valign="top">72</entry><entry VJ="1" align="left" colsep="0" valign="top">103,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">103,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">94,5</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">VI</entry><entry VJ="1" align="left" colsep="0" valign="top">81</entry><entry VJ="1" align="left" colsep="0" valign="top">76,5</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top">103,5</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">VII</entry><entry VJ="1" align="left" colsep="0" valign="top">90</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">VIII</entry><entry VJ="1" align="left" colsep="0" valign="top">99</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry></row></tbody></tgroup></table><table frame="topbot" tocentry="%yes;"><Title Align="auto">Gebiet der ehemaligen Landesfinanzämter</Title><tgroup align="left" char="" charoff="50" cols="10" colsep="0" rowsep="0"><colspec colname="col1" colnum="1" colwidth="10.00*"/><colspec align="char" char="," colname="col2" colnum="2" colwidth="12.00*"/><colspec align="char" char="," colname="col3" colnum="3" colwidth="12.00*"/><colspec align="char" char="," colname="col4" colnum="4" colwidth="12*"/><colspec align="char" char="," colname="col5" colnum="5" colwidth="12.00*"/><colspec align="char" char="," colname="col6" colnum="6" colwidth="12.00*"/><colspec align="char" char="," colname="col7" colnum="7" colwidth="12.00*"/><colspec align="char" char="," colname="col8" colnum="8" colwidth="12.00*"/><colspec align="char" char="," colname="col9" colnum="9" colwidth="12.00*"/><colspec align="char" char="," colname="col10" colnum="10" colwidth="12.00*"/><thead valign="bottom"><row><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="center" colsep="0" nameend="col3" namest="col2" valign="top">Münster</entry><entry VJ="1" align="center" colsep="0" nameend="col6" namest="col4" valign="top">Nordmark</entry><entry VJ="1" align="center" colsep="0" nameend="col8" namest="col7" valign="top">Saarland</entry><entry VJ="1" align="center" colsep="0" nameend="col10" namest="col9" valign="top">Stuttgart</entry></row><row rowsep="1"><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="center" colsep="0" valign="top">a</entry><entry VJ="1" align="center" colsep="0" valign="top">b</entry><entry VJ="1" align="center" colsep="0" valign="top">a</entry><entry VJ="1" align="center" colsep="0" valign="top">b</entry><entry VJ="1" align="center" colsep="0" valign="top">c</entry><entry VJ="1" align="center" colsep="0" valign="top">a</entry><entry VJ="1" align="center" colsep="0" valign="top">b</entry><entry VJ="1" align="center" colsep="0" valign="top">a</entry><entry VJ="1" align="center" colsep="0" valign="top">b</entry></row></thead><tbody valign="top"><row><entry VJ="1" align="right" colsep="0" valign="top">I</entry><entry VJ="1" align="left" colsep="0" valign="top">72</entry><entry VJ="1" align="left" colsep="0" valign="top">68</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">59,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">68</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">72</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">II</entry><entry VJ="1" align="left" colsep="0" valign="top">81</entry><entry VJ="1" align="left" colsep="0" valign="top">76,5</entry><entry VJ="1" align="left" colsep="0" valign="top">67,5</entry><entry VJ="1" align="left" colsep="0" valign="top">63,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">81</entry><entry VJ="1" align="left" colsep="0" valign="top">76,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">76,5</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">III</entry><entry VJ="1" align="left" colsep="0" valign="top">90</entry><entry VJ="1" align="left" colsep="0" valign="top">85</entry><entry VJ="1" align="left" colsep="0" valign="top">72</entry><entry VJ="1" align="left" colsep="0" valign="top">68</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">90</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">85,5</entry><entry VJ="1" align="left" colsep="0" valign="top">80,5</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">IV</entry><entry VJ="1" align="left" colsep="0" valign="top">99</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">81</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">80</entry><entry VJ="1" align="left" colsep="0" valign="top">99</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">94,5</entry><entry VJ="1" align="left" colsep="0" valign="top">89</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">V</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top">85,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top">103,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">VI</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top">99</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">VII</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top">103,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">92</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">VIII</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry></row></tbody></tgroup></table><table frame="topbot" tocentry="%yes;"><Title Align="auto">Gebiet der ehemaligen Landesfinanzämter</Title><tgroup align="left" char="" charoff="50" cols="7" colsep="0" rowsep="0"><colspec colname="col1" colnum="1" colwidth="10*"/><colspec align="char" char="," colname="col2" colnum="2" colwidth="15*"/><colspec align="char" char="," colname="col3" colnum="3" colwidth="15.00*"/><colspec align="char" char="," colname="col4" colnum="4" colwidth="15.00*"/><colspec align="char" char="," colname="col5" colnum="5" colwidth="15.00*"/><colspec align="char" char="," colname="col6" colnum="6" colwidth="15.00*"/><colspec align="char" char="," colname="col7" colnum="7" colwidth="15.00*"/><thead valign="bottom"><row><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="center" colsep="0" valign="top">Thüringen</entry><entry VJ="1" align="center" colsep="0" nameend="col4" namest="col3" valign="top">Weser-Ems</entry><entry VJ="1" align="center" colsep="0" nameend="col6" namest="col5" valign="top">München, Nürnberg, Würzburg</entry><entry VJ="1" align="center" colsep="0" valign="top">Berlin</entry></row><row rowsep="1"><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="center" colsep="0" valign="top">a</entry><entry VJ="1" align="center" colsep="0" valign="top">a</entry><entry VJ="1" align="center" colsep="0" valign="top">b</entry><entry VJ="1" align="center" colsep="0" valign="top">a</entry><entry VJ="1" align="center" colsep="0" valign="top">b</entry><entry VJ="1" align="center" colsep="0" valign="top">c</entry></row></thead><tbody valign="top"><row><entry VJ="1" align="right" colsep="0" valign="top">I</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">51</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">55</entry><entry VJ="1" align="left" colsep="0" valign="top">52</entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">II</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">63</entry><entry VJ="1" align="left" colsep="0" valign="top">59,5</entry><entry VJ="1" align="left" colsep="0" valign="top">67,5</entry><entry VJ="1" align="left" colsep="0" valign="top">63,5</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">III</entry><entry VJ="1" align="left" colsep="0" valign="top">94,5</entry><entry VJ="1" align="left" colsep="0" valign="top">72</entry><entry VJ="1" align="left" colsep="0" valign="top">68</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">68</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">IV</entry><entry VJ="1" align="left" colsep="0" valign="top">103,5</entry><entry VJ="1" align="left" colsep="0" valign="top">76,5</entry><entry VJ="1" align="left" colsep="0" valign="top">72</entry><entry VJ="1" align="left" colsep="0" valign="top">76,5</entry><entry VJ="1" align="left" colsep="0" valign="top">72</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">V</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top">90</entry><entry VJ="1" align="left" colsep="0" valign="top">85</entry><entry VJ="1" align="left" colsep="0" valign="top">81</entry><entry VJ="1" align="left" colsep="0" valign="top">76,5</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">VI</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top">99</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top">85,5</entry><entry VJ="1" align="left" colsep="0" valign="top">80,5</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">VII</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top">94,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry></row><row><entry VJ="1" align="right" colsep="0" valign="top">VIII</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry><entry VJ="1" align="left" colsep="0" valign="top">103,5</entry><entry VJ="1" align="left" colsep="0" valign="top">-</entry><entry VJ="1" align="left" colsep="0" valign="top"> </entry></row></tbody></tgroup></table><BR/>Bei Anwendung der Tabelle ist von dem Gebiet des Landesfinanzamts und dem Bezirk auszugehen, zu denen die Gemeinde nach den Verordnungen der Präsidenten der Landesfinanzämter über die Bewertung bebauter Grundstücke vom 17. Dezember 1934 (Reichssteuerblatt S. 1641ff.) oder der Verordnung des Präsidenten des Landesfinanzamts Würzburg über die Bewertung bebauter Grundstücke im Saarland vom 29. Februar 1936 (Reichssteuerblatt S. 193) gehört hat; die Bezirke sind mit römischen Ziffern bezeichnet. Mit den Buchstaben a, b oder c ist die Gemeindegruppe bezeichnet, zu der die Gemeinde nach den <I>§§ 29 und 30 der Grundsteuer-Durchführungsverordnung in der Fassung vom 29. Januar 1952 (Bundesgesetzbl. I S. 79), zuletzt geändert durch Artikel I der Verordnung zur Änderung grundsteuerlicher Vorschriften vom 31. Juli 1961 (Bundesgesetzbl. I S. 1118),</I> gehört. Ist die Grundsteuer am Hauptfeststellungszeitpunkt abweichend von der nach den <I>§§ 29 und 30 der Grundsteuer-Durchführungsverordnung</I> anzuwendenden Gemeindegruppe erhoben worden, so ist die Gemeindegruppe maßgebend, die der Erhebung der Steuer zugrunde gelegt worden ist. Waren Bezirke in den Verordnungen der Präsidenten der Landesfinanzämter durch Buchstabenzusätze oder Untergruppen unterteilt, so gelten die Zahlen der Tabelle für den ganzen Bezirk.</P><P>(3) Gehört eine Gemeinde am Hauptfeststellungszeitpunkt zu verschiedenen Bezirken oder Gemeindegruppen oder war der Hebesatz innerhalb der Gemeinde unterschiedlich, so ist für die Gemeinde nur eine Belastungszahl anzusetzen; diese ergibt sich als Durchschnitt der zunächst besonders berechneten Belastungszahlen. Bei der Bildung des Durchschnitts sind die Einwohnerzahlen am Hauptfeststellungszeitpunkt zu berücksichtigen.</P></Content></text><fussnoten><Content><P>§ 2 Abs. 2 Kursivdruck: Grundsteuer-Durchführungsverordnung aufgeh. durch Art. 6 Abs. 1 Nr. 2 G v. 7.8.1973 I 965 mWv 12.8.1973</P></Content></fussnoten></textdaten></norm>
<norm builddate="20130405124952" doknr="BJNR005500966BJNE000400303"><metadaten><jurabk>BewG§81DV</jurabk><enbez>§ 3</enbez></metadaten><textdaten><text format="XML"><Content><P>Bei den in einer Gemeinde belegenen bebauten Grundstücken, die im Ertragswertverfahren zu bewerten sind und nicht zu den in § 79 Abs. 3 und 4 des Gesetzes bezeichneten Grundstücken gehören, ist der Grundstückswert oder der Wert des entsprechenden Grundstücksteils <DL Font="normal" Type="arabic"><DT>1.</DT><DD Font="normal"><LA Size="normal">um 10 vom Hundert zu ermäßigen,<DL Font="normal" Type="arabic"><DT/><DD Font="normal"><LA Size="normal">wenn die Belastungszahl mehr als 29.000 beträgt,</LA></DD> </DL></LA></DD> <DT>2.</DT><DD Font="normal"><LA Size="normal">um 5 vom Hundert zu ermäßigen,<DL Font="normal" Type="arabic"><DT/><DD Font="normal"><LA Size="normal">wenn die Belastungszahl nicht mehr als 29.000, aber mehr als 23.000 beträgt,</LA></DD> </DL></LA></DD> <DT>3.</DT><DD Font="normal"><LA Size="normal">um 5 vom Hundert zu erhöhen,<DL Font="normal" Type="arabic"><DT/><DD Font="normal"><LA Size="normal">wenn die Belastungszahl nicht mehr als 11.000, aber mehr als 5.000 beträgt,</LA></DD> </DL></LA></DD> <DT>4.</DT><DD Font="normal"><LA Size="normal">um 10 vom Hundert zu erhöhen,<DL Font="normal" Type="arabic"><DT/><DD Font="normal"><LA Size="normal">wenn die Belastungszahl nicht mehr als 5.000 beträgt.</LA></DD> </DL></LA></DD> </DL></P></Content></text></textdaten></norm>
<norm builddate="20130405124952" doknr="BJNR005500966BJNE000500303"><metadaten><jurabk>BewG§81DV</jurabk><enbez>§ 4</enbez></metadaten><textdaten><text format="XML"><Content><P>Die Belastungszahl (§ 2) bestimmt auch die Grundsteuerbelastung des Wohnteils der Betriebe der Land- und Forstwirtschaft (§ 34 des Gesetzes) in einer Gemeinde. § 3 ist bei der Ermittlung des Wohnungswerts (§ 47 des Gesetzes) anzuwenden.</P></Content></text></textdaten></norm>
<norm builddate="20130405124952" doknr="BJNR005500966BJNE000600303"><metadaten><jurabk>BewG§81DV</jurabk><enbez>§ 5</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="20130405124952" doknr="BJNR005500966BJNE000700303"><metadaten><jurabk>BewG§81DV</jurabk><enbez>§ 6</enbez></metadaten><textdaten><text format="XML"><Content><P>Diese Verordnung tritt am Tage nach ihrer Verkündung in Kraft.</P></Content></text></textdaten></norm>
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