Property Valuation Act. País/Territorio Austria Tipo de documento Legislación Fecha 1955 (2016) Fuente FAO, FAOLEX Fuente original Bundesgesetzblatt für die Republik Österreich, Text No. 148, 29 July 1955, pp. 695-715. Título completoFederal Act on valuation of properties. Materia Tierra y suelos Palabra clave Tenencia de tierras Valoración de tierras Tasa/impuesto Propiedad Terrenos agrícolas Área geográphica Alpes, Europa, Europa y Central Asia, Países de la Unión Europea, Europa Occidental Resumen 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). Texto completo Alemán Página web www.ris.bka.gv.at Referencias - Legislación Implementado por Land Tax Act 1955. Legislación | Austria | 1955 (2010) Palabra clave: Tenencia de tierras, Valoración de tierras, Tasa/impuesto, Propiedad, Terrenos agrícolas Fuente: FAO, FAOLEX Land Valuation Ordinance. Legislación | Austria | 2015 Palabra clave: Tenencia de tierras, Valoración de tierras, Tasa/impuesto, Propiedad, Terrenos agrícolas Fuente: FAO, FAOLEX