Decree No. 178 / 1994 Coll.
Decree of the Ministry of Finance on the valuation of buildings, land and permanent crops
Valid
Order
Effective from 01.11.1994
Contents
ČÁST PRVNÍ
§ 1
§ 2
ČÁST DRUHÁ
ODDÍL PRVNÍ
§ 3
ODDÍL DRUHÝ
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
§ 11
§ 12
§ 13
§ 14
§ 15
§ 16
§ 17
§ 18
§ 19
ODDÍL TŘETÍ
§ 20
§ 21
ČÁST TŘETÍ
§ 22
§ 23
§ 24
§ 25
§ 26
§ 27
ČÁST ČTVRTÁ
§ 28
ČÁST PÁTÁ
ODDÍL PRVNÍ
§ 29
§ 30
§ 31
§ 32
§ 33
ODDÍL DRUHÝ
§ 34
ČÁST ŠESTÁ
§ 35
§ 36
§ 37
§ 38
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178
DECLARATION
Ministry of Finance
of 25 August 1994
on the valuation of buildings, land and permanent crops
The Ministry of Finance provides pursuant to § 2 (2) (b) of the Act of the Czech National Council No. 265 / 1991 Coll., on the competence of the authorities of the Czech Republic in the field of prices, as amended by Act No. 135 / 1994 Coll.:
INTRODUCTORY PROVISIONS
Subject matter
This decree sets out prices and ways of creating and establishing prices for the valuation of buildings, land and permanent crops.
Definition of terms for valuation under the Order
(1) The building is a space-focused building and on the outside mainly closed by perimeter walls and roof structures. It has one or more enclosed utility spaces.
(2) The hall is a building with one or more floors in which the sum of the individual open spaces defined by vertical structures, floors and the lower face of ceiling or roof structures, of each space of at least 400 m3, is more than two thirds of the built-up space; The vertical structures defining the inner open spaces shall not be considered as internal stand-alone support elements (columns, pillars) and vertical structures not exceeding 1,7 m height; the built-in area of the hall shall be at least 150 m2. The method of measuring and calculating the measurements is set out in Annex 1.
(3) The secondary structure is the building which consists of the accessories (1) of the building's main or complementary use of the land and whose built-up area does not exceed 100 m2. The building next door is not a garage.
(4) The apartment is a room or a set of rooms designed for living including parts and accessories 1) of the apartment. For the purposes of the valuation, the flat shall include a share of the common parts of the house, even if they are located outside the house, as well as a share of the accessories of the house and other buildings, including their accessories intended for shared use.2)
(5) Non-residential space (3) is a room or set of rooms, including accessories (1) intended for purposes other than housing. The non-residential rooms are not accessories of the apartment or common parts of the house. For the purposes of the valuation, the non-residential space and the share of the common parts of the house shall include, even if located outside the house, the share of the accessories of the house and the buildings of the building, including their accessories intended for shared use.2)
(6) The floor area of an apartment or a non-residential space is the sum of all surfaces of floors of individual rooms and spaces forming accessories of an apartment or non-residential space. The method of measurement is given in Annex 1.
(7) The age of the construction is the number of years that have elapsed since the year in which the legal power of the approval decision took place until the year for which the valuation is made. In cases where the construction was used earlier, the age shall be calculated from the year in which the construction was clearly started. If it is not possible to determine the age of the construction in this way, it shall be calculated from the year derived from another document and, if neither is available, shall be estimated.
(8) Building land is:
(a) unbuilt land registered in the cadastral of real estate in each type of land which was intended for construction; (4) Where the maximum permissible building capacity of the land is determined by a special regulation, the building plot shall be only the part corresponding to the permissible limit for construction, 4a)
(b) land registered in the cadastral of real estate in the type of land as a built-up area and courtyard and in the type of land other areas already built up;
(c) land actually built up by construction regardless of the registered status in the real estate register.
A building plot for valuation purposes is not a plot which is built only by underground or above ground lines, including their accessories, underground structures which do not reach the ground level, underground parts and accessories of structures for transport and water management not forming part of the buildings. The building plot for valuation purposes is also not a plot built by wells, fences, supporting walls, monuments, statues, etc. 4b)
(9) The pond is a water tank with a terrestrial dam and with a natural or deepened bottom with a depth of water at the discharge device at normal level in the growing season of 0,5 m and above.
(10) A small water tank is a tank with a volume of up to 2 million m3 up to the level of the controllable space, with a maximum depth of 9 m, measured at fixed bottom. The 100-year flow rate in the dam profile up to 60 m3 / s or in the case of artificial water supply tanks shall not exceed the sum of the 100-year flow rate from its own water tank and the capacity of the feeder.
(11) The large water tank is a tank with a volume of more than 2 million m3 over the control area or with a depth greater than 9 m, measured at fixed bottom and with a 100-year flow rate in the dam profile above 60 m3 / s.
(12) Other water tanks are mainly lakes, flooded quarries, sandrooms, ponds, mining sinks and water tanks with a depth of water at the discharge at normal levels in the growing season of less than 0,5 m.
VALUATION OF THE PROCEEDS
Determination of construction according to the purpose of its use
For the valuation under this decree, the construction is intended to be used as a result of the approval decision or, where applicable, the building permit. If the evidence of the purpose for which the construction was authorised is not preserved, or if it is used in contravention of the legal status, the construction is intended for the purpose for which it is equipped with its building design. If the construction equipment indicates several purposes, it shall be considered to be intended for the purpose for which it is used without defects. 5)
VALUATION OF COSTS
Buildings and halls
(1) As buildings and halls, buildings which cannot be classified according to the purpose of their use as structures valued under § 5 to 12 are valued.
(2) The price of the building and the hall shall be determined by multiplying the number of m3 of occupied space determined in the manner set out in Annex 1 by the basic price per m3 determined according to the purpose of use and adjusted in accordance with paragraph 3.
(3) The basic price of the building listed in Annex 2 and the hall listed in Annex 3 is multiplied by the coefficients K1 to K5 according to the formula
ZCU = ZC × K1 × K2 × K3 × K4 × K5,
where
ZCU... basic price adjusted,
ZC.... basic price as specified in Annex 2 or Annex 3,
K1... conversion coefficient of the basic price by type of construction referred to in Annex 4,
K2.............................
where 0,92 and 6,60 are constants,
K3..... conversion coefficient of the basic price according to the average height of the floor in the building or separately valued parts according to the formula -
K3 = 2,10v + 0,30 for buildings
K3 = 2,80v + 0,30 dost 0,60 for halls,
where v is the average floor height in metres,
2,10,2,80, 0,30 and 0,60 are constants,
K4..............................................................
1 + 0,54 × n,
where
0,54 is a constant,
n is the sum of the volume shares of structures and equipment with superstandard equipment listed in Annex 14 in Table 1 for buildings and in Table 2 for halls less the sum of the volume shares of structures and equipment with substandard equipment identified from those tables. Furthermore,
1. if the design present in the construction site is not listed in the list of structures and equipment in the relevant table of Annex 14, its volume share of the cost of its acquisition shall be determined at the time and place of the valuation, multiplied by a coefficient of 1,852 and added to the sum of the volumes of the shares; the amount of other volume shares does not change;
2. if the construction of the structure referred to in the relevant table of Annex 14 is missing, its fixed volume shall be multiplied by 1,852 and deducted from the sum of the volumes.
The coefficient K4 is limited by the range from 0,80 to 1,20. They may only be exceeded exceptionally on the basis of conclusive justification.
K5.... position coefficient according to Annex 13.
(4) Underground buildings and underground halls are valued in accordance with Section 5.
Construction of engineering and special ground
The price of the civil engineering and special ground construction shall be determined by multiplying the number of the relevant unit of measurement m3, m2, m, piece or hectare by the basic price set out in Annex 5 and multiplied by the coefficient K5 set out in Annex 13.
Family homes, holiday homes and holiday homes
(1) The price of the family home, holiday homes and holiday homes (6) shall be determined by multiplying the number of m3 of occupied space determined in the manner specified in Annex 1 by the basic price set out in Annex 6, depending on the type of construction and adjusted in accordance with paragraph 2.
(2) The basic price of the family home, holiday homes and holiday homes listed in Annex 6 is multiplied by the coefficients K4 and K5 according to the formula
ZCU = ZC × K4 × K5,
where
ZCU... basic price adjusted,
ZC.... basic price according to Annex 6,
K4..............................................................
1 + 0,54 × n,
where
0,54 is a constant,
n is the sum of the volume shares of the structures and equipment listed in Annex 14 in Table 3 with superstandard equipment, minus the sum of the shares of structures and equipment with substandard equipment.
Furthermore, the procedure set out in points 1 and 2 of the definition n in Paragraph 4 (3) applies.
The coefficient K4 is limited by the range from 0,80 to 1,20. They may only be exceeded exceptionally on the basis of conclusive justification.
K5.... position coefficient according to Annex 13.
(3) If a family house is used for other purposes than housing, to an extent that does not alter the nature of its use, the whole building will be valued as a family house. If there is a change in the nature of the use, the construction shall be valued in accordance with Section 4.
(4) Economic parts, whether operationally or constructively linked to the residential part, shall be valued on the basis of the actual purpose of the application in accordance with the relevant provisions of this Decree, the residential part, if it meets the criteria of the family house, being valued in accordance with § 6. Coefficient K1 to K4 shall be determined separately for the economic part, independently of the residential part.
(5) Similarly, the evaluation of the holiday cottage and holiday home shall be carried out if part of it serves other purposes.
Vacation cottages and garden cottages
(1) The price of the holiday cottage and garden chalet (7) shall be determined by multiplying the number of m3 of enclosed space determined in the manner specified in Annex 1 by the basic price set out in Annex 7, depending on the type of construction and adjusted in accordance with paragraph 2.
(2) The basic price of the holiday cottage and garden chalets listed in Annex 7 is multiplied by the coefficients K4 and K5 according to the formula
ZCU = ZC × K4 × K5,
where
ZCU... basic price adjusted,
ZC.... basic price according to Annex 7,
K4..............................................................
1 + 0,54 × n,
where
0,54 is a constant,
n is the sum of the volumes of the structures and equipment listed in Annex 14 in Table 4 with the above-standard equipment, minus the sum of the shares of the structures and equipment with the sub-standard equipment.
Furthermore, the procedure set out in points 1 and 2 of the definition of n in § 4 (3) applies.
The coefficient K4 is limited by the range from 0,80 to 1,20. They may only be exceeded exceptionally on the basis of conclusive justification.
K5.... position coefficient according to Annex 13.
By-buildings
(1) The price of the secondary construction shall be determined by multiplying the number of m3 of enclosed space determined in the manner set out in Annex 1 by the basic price set out in Annex 8, depending on the type of construction and adjusted in accordance with paragraph 2.
(2) The basic price includes the standard equipment listed in Annex 8. For lower than standard equipment, the base price shall be multiplied by a coefficient from 0,90 to 0,99 and for higher than standard equipment the base price shall be multiplied by a coefficient from 1,01 to 1,10 according to the actual equipment. The coefficient applied shall be justified. The limit coefficients 0,90 and 1,10 may be exceeded only exceptionally on the basis of conclusive justification.
(3) The basic price referred to in paragraphs 1 and 2 shall be multiplied by the coefficient K5 set out in Annex No 13.
Garage
(1) The price of a separate or multi-storey, single-storey or double-storey garage shall be determined by multiplying the number of m3 of enclosed space determined in the manner specified in Annex 1 by the basic price set out in Annex 9, depending on the type of construction and adjusted in accordance with paragraph 2.
(2) The basic price includes the standard equipment listed in Annex 9. For lower than standard equipment, the base price shall be multiplied by a coefficient from 0,90 to 0,99 and for higher than standard equipment the base price shall be multiplied by a coefficient from 1,01 to 1,10. The limit coefficients 0,90 and 1,10 may be exceeded only exceptionally on the basis of conclusive justification.
(3) The basic price referred to in paragraphs 1 and 2 shall be multiplied by the coefficient K5 set out in Annex No 13.
(4) If the built-up area of the construction not divided by partitions exceeds 100 m2 or the construction has more than two floors, the price of the garage shall be determined in accordance with Section 4.
wells
(1) The price of the well is determined by multiplying the number of depth of the well by the price shown in Annex 10 and adding the price of the accessories. The well price thus calculated shall be multiplied by the coefficient K5 shown in Annex 13.
(2) The impacted wells are measured as drilled wells with a diameter up to 150 mm.
(3
(4) The price of a well which is not permanently serving its purpose for the loss of water or any other material defect shall be 20% of the price established in accordance with paragraph 1 for the well dug, the price of the well being drilled or impacted shall be zero.
Outdoor treatment
(1) The price of outdoor adjustments shall be determined by multiplying the number of units of measurement by the basic price set out in Annex 11 or Annex 5 respectively. Where the actual design of the outdoor treatment does not correspond to the method of implementation set out in Annex 11 or Annex 5, as the case may be, the basic price shall be adjusted accordingly to the deviation.
(2) The price of outdoor adjustments not listed in Annex 5 or Annex 11 shall be determined on the basis of the cost of acquisition at the time of valuation.
(3) The price referred to in paragraph 1 or 2 is multiplied by the coefficient K5 set out in Annex No 13.
Cemetery buildings and cemetery facilities
The price of each part of the cemetery shall be determined by multiplying the number of units of measurement by the basic price set out in Annex 12. The price of the whole building shall be determined as the sum of the prices of each part plus the price of the assembly and the price of the cemetery establishment multiplied by the coefficient K5 set out in Annex 13.
Cultural monuments
(1) The cultural monument is a building registered in the Central List of Real-Estate Cultural Monuments of the Czech Republic 8) regardless of the purpose it serves at the valuation date.
(2) The price of the building, which is a cultural monument, is determined according to the relevant Sections 4 to 12, Sections 17 and 19. To this price is added the price of works of art and artisanal works which are part of the construction, determined according to the expert opinion.
Housing and non-residential premises
(1) The price of an apartment or non-residential space shall be calculated as a proportion of the price of the building determined for its kind in accordance with the provisions of this Section. The size of this proportion shall be equal to the ratio of the floor area of the valued apartment or non-residential space to the sum of the floor areas of all flats and non-residential spaces in which the areas of the common accessories of the construction are not counted.
(2) The price of building accessories which are not part of the building, such as outdoor treatment, wells, secondary buildings which exclusively serve joint use, and the price of the land, shall be determined in accordance with the provisions of this section and included in the price of the building for the purposes of the valuation of the flat or non-residential space.
Unfinished constructions
The price of the unfinished construction shall be determined in accordance with the provisions of this section of the Decree on the basis of the project documentation verified by the construction office and, in the absence of the project documentation, according to the expected state of the construction after completion and shall be reduced by the shares of the missing and unfinished structures listed in Annex 14, according to the degree of construction. For buildings not listed in Annex 14, the amount of the shares of unfinished structures shall be determined by an expert estimate.
Construction intended for disposal
(1) The cost of the construction which was intended for disposal by the construction office is found to be the normal price of the applicable material from its disposal and reduced by the necessary costs of demolishing and removing the material and, where appropriate, the costs of landscaping.
(2) If the cost of demolition and removal of material and, where applicable, the cost of landscaping exceeds the normal cost of usable material, the cost of the construction shall be zero.
Other buildings
The prices of buildings not explicitly mentioned in this decree shall be determined on the basis of the costs which would be necessary for its acquisition at the site of the construction and at the time of its valuation, or by reference to the price of a comparable construction in accordance with the relevant criteria established under this decree.
Construction without foundations
Construction not linked to a country with a fixed base, (11) shall be valued in accordance with the relevant provisions of this Order, multiplied by the coefficient of 0,90.
Wear
(1) The price determined in accordance with Sections 4 to 14 shall be reduced by wear and tear as set out in Annex No 14.
(2) In the case of unfinished construction damaged by weather or other influences and in the case of another construction pursuant to Article 17, the price shall be reduced accordingly by wear.
(3) When calculating the wear and tear of a building without foundations, account shall be taken of its shorter service life compared to the real-estate construction of a similar nature and the service life referred to in Annex 14 shall normally be reduced by 20 to 40%.
VALUATION OF EXPORTS
Houses with rental apartments
The price of a house in which at least 80% of the total floor area of flats and non-residential areas is owned by flats, with more than half of the number of flats being paid rent at the valuation date (hereinafter referred to as "rental house ') being the arithmetic average of the price determined in the cost method and of the prices determined in the yield method. The number of rental apartments includes free-of-charge used flats other than rental house owners which were not rented at the time of the valuation.
(1) When valuing rental houses, the price shall be determined using the formula:
-
where
CV... price of the rental house determined in a profitable way,
N. annual rent of flats and non-residential premises (hereinafter referred to as "annual rent"),
p.
(2) The annual rent is the sum of the monthly rent from rented and rented apartments and non-residential premises converted into a calendar year. The annual rent includes the calculated rent for apartments and non-residential premises used by the owner of the valued rental house, as well as for apartments and non-residential premises used free of charge. The annual rent does not include the prices of services provided with the use of apartments and non-residential premises. 12)
(3) The annual rent shall be determined according to the lease contracts. Where rental contracts are not available, or where the owner of the valued rental house uses the flat or non-residential space, or where they are used free of charge, the annual rent shall be determined at the level of the rent in accordance with price regulations. 13)
(4) The annual rent determined in accordance with paragraphs 2 and 3 shall be reduced by:
(a) the annual amount of the property tax, if the rental house is not subject to exemption;
(b) the annual amount of premiums paid from the rental house;
(c) the average annual depreciation, the cost of routine maintenance, repair and management of the rental house, up to a total of 4% of the price of the valued rental house determined in a cost-effective manner;
(d) annual rent paid on land held in the real estate register (14) as a built-in area and courtyard belonging to the valued rental house.
(5) If the annual rent reduced in accordance with paragraph 4 is zero or negative, the price determined by the yield method shall be zero.
INTEREST VALUATION
Land types
The type of land shall be assessed on the basis of the condition in the property register. 15) If the actual situation is contrary to the legal situation in the cadastral, the valuation shall be based on the actual situation.
Construction land
(1) The basic price per m2 of the building plot is:
a) 1700 CZK in the capital of Prague,
b) 800 CZK in statutory cities, 16) Františkové Lazne, Mariánské Lazne,
c) 500 CZK in Český Krumlov, Jáchymov, Karviné, Luhačovice, Poděbrady and Teplice,
d) 250 CZK in municipalities with population according to the last census over 25 000,
e) 150 CZK in municipalities over 15,000 inhabitants up to 25,000 inhabitants and in Jeseník,
f) 100 CZK in municipalities of over 5,000 inhabitants up to 15,000 inhabitants,
g) 70 CZK in municipalities over 2 000 inhabitants up to 5 000 inhabitants,
h) 40 CZK in municipalities of over 1 000 inhabitants up to 2 000 inhabitants,
i) 25 CZK in municipalities up to 1 thousand inhabitants.
This price shall be adjusted in accordance with Annex 15 to Table 1.
(2) The basic price for m2 of building land for holiday and garden huts is the price referred to in paragraph 1 (a) to (i) multiplied by a coefficient of 0,75, but not more than CZK 100 per m2. This price shall be adjusted in accordance with Annex No 15 to Table 2.
(3) The price per m2 of a garden or other area forming a single functional unit with construction and construction sites valued in accordance with paragraphs 1 and 2 shall be that calculated in accordance with paragraphs 1 and 2, multiplied by 0,40. The price per 1 m2 of garden and the price per 1 m2 of other areas may not be lower than the price referred to in § 27 (2). A single functional unit shall be considered to be a set of real-time land consisting of a built-up area and a garden, in the absence of agricultural land, or other land registered in the real estate register, or an unbuilt part of the original building plot, which was created for use of the construction and which is owned by the same entity.
(4) Where, under the heading "other areas', railways and their operating areas, motorways including raids and other areas used for the operation of motorways, roads I to III, local and special purpose communications including parking areas, public spaces, areas of airports and ports are indicated, if they are not used for business purposes for remuneration, pavements and parks, or land for such purposes determined by 4), they shall be valued in accordance with paragraph 1 (a) to (i) and multiplied by a coefficient of 0,70. These prices are no longer adjusted.
(5) If general 17) the prices of construction land by issuing a price map, the prices in the municipality are used for the valuation of construction land. Valuation under paragraphs 1 to 4 and under Paragraph 27 shall not apply. The price map shall be drawn up and published in the manner set out in Section 24.
Price maps of construction land
Contents
ČÁST PRVNÍ
§ 1
§ 2
ČÁST DRUHÁ
ODDÍL PRVNÍ
§ 3
ODDÍL DRUHÝ
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
§ 11
§ 12
§ 13
§ 14
§ 15
§ 16
§ 17
§ 18
§ 19
ODDÍL TŘETÍ
§ 20
§ 21
ČÁST TŘETÍ
§ 22
§ 23
§ 24
§ 25
§ 26
§ 27
ČÁST ČTVRTÁ
§ 28
ČÁST PÁTÁ
ODDÍL PRVNÍ
§ 29
§ 30
§ 31
§ 32
§ 33
ODDÍL DRUHÝ
§ 34
ČÁST ŠESTÁ
§ 35
§ 36
§ 37
§ 38
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 178 / 1994 Coll., on the valuation of buildings, land and permanent crops |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.09.1994 |
|---|---|
| Effective from | 01.11.1994 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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