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Property Valuation Act.

Country/Territory
Austria
Document type
Legislation
Date
1955 (2016)
Source
FAO, FAOLEX
Original source
Bundesgesetzblatt für die Republik Österreich, Text No. 148, 29 July 1955, pp. 695-715.
Long title
Federal Act on valuation of properties.
Subject
Land & soil
Keyword
Land tenure Land valuation Tax/levy Ownership Agricultural land
Geographical area
Alps, Europe, Europe and Central Asia, European Union Countries, Western Europe
Abstract

The present Act is a piece of basic legislation for the assessment of property both movable and immovable in Austria. The First Part of the Act (arts. 2-17) is applicable to charges regulated by federal law, as well as contributions regulated by federal law to public corporations and to Funds.The provisions of the Second Part of the present Federal Act(arts. 18 and 79) apply to property tax and stamp duties and legal fees; the first section of the second part (§§ 19 to 68) applies in accordance with detailed rules by the eligible laws to property tax, business tax, inheritance tax, real estate transfer tax and to contributions according to the House Reconstruction Act. The text consists of 87 articles divided into 3 Parts as follows: General valuation provisions (I); Special valuation provisions (II); Other provisions (III).

Full text
German
Website
www.ris.bka.gv.at

References - Legislation

Implemented by

Land Tax Act 1955.

Legislation | Austria | 1955 (2010)

Keyword: Land tenure, Land valuation, Tax/levy, Ownership, Agricultural land

Source: FAO, FAOLEX

Land Valuation Ordinance.

Legislation | Austria | 2015

Keyword: Land tenure, Land valuation, Tax/levy, Ownership, Agricultural land

Source: FAO, FAOLEX