Property Valuation Act. Pays/Territoire Autriche Type du document Législation Date 1955 (2016) Source FAO, FAOLEX Source d'origine Bundesgesetzblatt für die Republik Österreich, Text No. 148, 29 July 1955, pp. 695-715. Titre completFederal Act on valuation of properties. Sujet Terre et sols Mot clé Régime foncier Évaluation foncière Taxe/impôt Propriété Terrains agricoles Aire géographique Alpes, Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Europe du Ouest Résumé 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). Texte intégral Allemand Site web www.ris.bka.gv.at Références - Législation Implementé par Land Tax Act 1955. Législation | Autriche | 1955 (2010) Mot clé: Régime foncier, Évaluation foncière, Taxe/impôt, Propriété, Terrains agricoles Source: FAO, FAOLEX Land Valuation Ordinance. Législation | Autriche | 2015 Mot clé: Régime foncier, Évaluation foncière, Taxe/impôt, Propriété, Terrains agricoles Source: FAO, FAOLEX