Decree No. 456 / 2008 Coll.
Decree amending Decree No. 3 / 2008 Coll., on the implementation of certain provisions of Act No. 151 / 1997 Coll., on the valuation of assets and on the amendment of certain laws, as amended, (Valuation Order)
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456
DECLARATION
of 16 December 2008
amending Decree No. 3 / 2008 Coll., on the implementation of certain provisions of Act No. 151 / 1997 Coll., on the valuation of assets and on the amendment of certain laws, as amended (Valuation Order)
The Ministry of Finance pursuant to § 33 (1) of Act No. 151 / 1997 Coll., on the valuation of assets and on the amendment of certain laws, provides:
Decree No. 3 / 2008 Coll., on the implementation of certain provisions of Act No. 151 / 1997 Coll., on the valuation of assets and on the amendment of certain laws, as amended, (Valuation Order), is amended as follows:
1. In Section 4, the words "valued pursuant to Paragraph 14 (1) 'are inserted after the words" small water tanks'.
2. In Article 5 (1), the words "a 'are replaced by the words" or' and after the words "a holiday home 'are inserted the words" the occupied space of which is more than 1 100 m3 or the basic price of which is not listed in Annex 20a to Table 1 and the price of the family home, holiday cottage or holiday home'.
3. In Article 7 (1), the words "other buildings' are inserted after the words" other than those forming building accessories valued in a comparative manner and included in the price '.
4. In Paragraph 8 (1), the words "not valued in a comparative manner 'shall be inserted after the words" forming an accessory (1) to another structure'.
5. In the first sentence of Paragraph 10 (1), the words "other than those which form building accessories valued in a comparative manner and included in the price," shall be inserted after the words "the price of outdoor treatment."
6. in Paragraph 13 (1) (a), "3" is replaced by "2."
7. in Article 14 (1) (a), the words "and small water tanks" shall be deleted from the line marked with the abbreviation "CS...";
8. In the first sentence of Paragraph 20, the words "the whole building 'shall be inserted after the words" the evaluation shall be'.
9. In Article 21, at the end of paragraph 3, the sentence "This may also be done in the case of temporary construction if its temporary character is proven to be proven."
10.Paragraph 22 (2) reads as follows:
"(2) If the construction, or the predominant part of the construction, of the type B, F, H, J, K, R, S, Z referred to in Annex 2 and in type C, I, J referred to in Annex 3 is partly leased, possibly with accessories and land in accordance with its purpose of use, such construction shall be valued by combining the cost and return method. If the construction of the listed types is not rented but can be rented at the site provided that its technical condition makes it possible, such construction will also be appreciated by a combination of cost and yield methods. The rent for non-rented areas is calculated at the rate of the normal rent pursuant to § 2 (1) of the Act. '
11. in Article 22 (3), the words "to one or more tenants" shall be deleted;
12. In the first sentence of Paragraph 22 (7), the words "or buildings' shall be inserted after the words" from a price 'and the words "or buildings' shall be inserted after the words" and prices'.
13.
Garage
(1) The price of a separate or multi-storey, single-storey or double-storey garage which does not form accessories for other buildings, other than those valued in accordance with Sections 26 and 26a, shall be determined by multiplying the number of m3 of the enclosed space determined in the manner set out in Annex 1, by the basic price set out in Annex 18, Table 1 and adjusted in accordance with paragraph 2. The basic price of the garage includes its equipment listed in Annex 9.
(2) The base price is multiplied by the price comparison index according to the formula:
ZCU = ZC x I,
where
| ZCU | základní cena upravená za m3 obestavěného prostoru |
| ZC | základní cena podle přílohy č. 18 tabulky č. 1, |
| I | index cenového porovnání vypočtený podle vzorce: |
I = IT × IP × IV,
where
| IT | index trhu se stanoví podle vzorce: |
IT = 1 + IG i = 13Ti,
where
| Ti | hodnota kvalitativního pásma i-tého znaku indexu trhu z přílohy č. 18a tabulky č. 1. Pro garáže, které tvoří příslušenství ke stavbě oceňované podle § 26 a 26a, se použije hodnota indexu trhu stanovená pro tuto stavbu; |
| Ip | index polohy se stanoví podle vzorce: |
Ip = 1 + Izi = 14Pi,
where
| Pi | hodnota kvalitativního pásma i-tého znaku indexu polohy z přílohy č. 18a tabulky č. 2. Pro garáže, které tvoří příslušenství ke stavbě oceňované podle § 26 a 26a, se použije hodnota indexu polohy stanovená pro tuto stavbu; |
| Iv | index konstrukce a vybavení se stanoví podle vzorce |
IV = 1 + Vi = 16Vi × V7,
where
| Vi | hodnota kvalitativního pásma i-tého znaku indexu konstrukce a vybavení podle přílohy č. 18 tabulky č. 2. |
The descriptions of the characteristics assessed, the characteristics of their quality bands and their values are given in the relevant tables of those Annexes.
The value of the ith character shall be determined by integrating the property according to its characteristics into the qualitative band of the character.
The indices are rounded to three decimal places for the next calculation.
(3) The price of the garage established in a comparative manner includes, where appropriate, the price of its accessories, such as the outdoor treatment listed in Annex 11, except for item 2.7.
(4) If the built-up area of the building, 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 3.
(5) The land and, where appropriate, permanent crops should be valued separately in accordance with Part Three or Fifth, as appropriate. "
14. Paragraph 25, including the title, reads:
Apartment in multi-apartment house
(1) The price of the completed apartment owned under the Housing Law (8) in the building type J and K from Annex 2, including its accessories (1), which is part of the building and the share of the common parts of the house (9), shall be determined by multiplying the number of m2 of floor area, determined as specified in Annex 1, by the basic price set out in Annex 19, Table 1, adjusted in accordance with paragraph 2. The basic price of the apartment includes its equipment listed in Annex 2.
(2) The base price is multiplied by the price comparison index according to the formula:
ZCU = ZC × I,
where
| ZCU | základní cena upravená za m2 podlahové plochy bytu, |
| ZC | základní cena podle přílohy č. 19 tabulky č. 1, |
| I | index cenového porovnání vypočtený podle vzorce: |
I = IT × Ip × IV,
where
| IT | index trhu se stanoví podle vzorce: |
IT = 1 + IG i = 13Ti,
where
| Ti | hodnota kvalitativního pásma i-tého znaku indexu trhu z přílohy č. 18a tabulky č. 1; |
| Ip | index polohy se stanoví podle vzorce: |
Ip = 1 + Izi = 1nPi,
where
| Pi | hodnota kvalitativního pásma i-tého znaku indexu polohy z přílohy č. 18a tabulky č. 4 nebo č. 5 nebo č. 6 v návaznosti na velikost obce, ve které se byt nachází. |
| n | celkový počet znaků v příslušné tabulce přílohy č. 18a; |
| IV | index konstrukce a vybavení se stanoví podle vzorce: |
IV = 1 + Hotei = 19Vi × V10,
where
| Vi | hodnota kvalitativního pásma i-tého znaku indexu konstrukce a vybavení z přílohy č. 19 tabulky č. 2. |
The descriptions of the characteristics assessed, the characteristics of their quality bands and their values are given in the relevant tables of those Annexes.
The value of the ith character shall be determined by integrating the property according to its characteristics into the qualitative band of the character.
The price comparison index is rounded to three decimal places for the next calculation.
(3) The price of the flat established by comparison also includes an appropriate share of the price of the accessories of the building, which is not part of the building, such as in particular outdoor treatment, well and secondary construction serving exclusively common use.
(4) The co-ownership of land or land and, where appropriate, permanent crops shall be valued separately in accordance with Part Three and Part Five. "
15. Paragraph 26, including the title, reads:
Holiday cottage and garden cottage
(1) The price of the completed holiday cottage or garden cottage shall be determined by multiplying the number of m3 of the enclosed space, determined in the manner specified in Annex 1, by the basic price set out in Annex 20, in Table 1, adjusted in accordance with paragraph 2. The basic price of a holiday cottage or garden cottage includes its standard equipment listed in Annex 7.
(2) The base price is multiplied by the price comparison index according to the formula:
ZCU = ZC × I,
where
| ZCU | základní cena upravená za m3 obestavěného prostoru, |
| ZC | základní cena podle přílohy č. 20 tabulky č. 1, |
| I | index cenového porovnání vypočtený podle vzorce: |
I = IT × IP × IV,
where
| IT | index trhu se stanoví podle vzorce: |
IT = 1 + IG i = 13Ti,
where
| Ti | hodnota kvalitativního pásma i-tého znaku indexu trhu z přílohy č. 18a tabulky č. 1; |
| Ip | index polohy se stanoví podle vzorce: |
Ip = 1 + Izi = 110Pi,
where
| Pi | hodnota kvalitativního pásma i-tého znaku indexu polohy z přílohy č. 18a tabulky č. 3; |
| IV | index konstrukce a vybavení se stanoví podle vzorce: |
IV = 1 + Hotei = 19Vi × V10,
where
| Vi | hodnota kvalitativního pásma i-tého znaku indexu konstrukce a vybavení z přílohy č. 20 tabulky č. 2. |
The descriptions of the characteristics assessed, the characteristics of their quality bands and their values are given in the relevant tables of those Annexes.
The value of the ith character shall be determined by integrating the property according to its characteristics into the qualitative band of the character.
The indices are rounded to three decimal places for the next calculation.
(3) If the basic price of the holiday and garden huts is not listed in Annex 20, Table 1, their price shall be determined in accordance with Section 6.
(4) The price of the holiday cabin or garden cottage established in a comparative manner includes the price of the outdoor arrangements constituting its accessories listed in Annex No 11, except for items 3.2, 3.2, 15, 19, 21, 23 and 34, and, where applicable, the price of the secondary constructions forming its accessories (1), provided that the sum of the area of their built-up areas is not more than 25 m2.
(5) If the sum of the areas of the built-up areas of all the supporting structures forming accessories for a holiday cabin or garden cabin is more than 25 m2, these structures shall be valued separately according to Part Two.
(6) Land and permanent crops, where appropriate, shall be valued separately in accordance with Part Three and Part Five. ';
16. The following Section 26a is inserted after Section 26:
Family house, holiday cottage and holiday home
(1) The price of a completed family house, holiday cottage or holiday home with a built-in space of not more than 1 100 m3 shall be determined by multiplying the number of m3 of occupied family house space, holiday cottage or holiday home, as determined in Annex 1, by the basic price referred to in Annex 20a and adjusted in accordance with paragraph 2. The basic price of a family home, holiday cottage or holiday home includes the standard equipment listed in Annex 6.
(2) The base price is multiplied by the price comparison index according to the formula:
ZCU = ZC × I,
where
| ZCU | základní cena upravená za 1 m3 obestavěného prostoru, |
| ZC | základní cena podle přílohy č. 20a tabulky č. 1, |
| I | index cenového porovnání vypočtený podle vzorce: |
I = IT × Ip × IV,
where
| IT | index trhu se stanoví podle vzorce: |
IT = 1 + IG i = 13Ti,
where
| Ti | hodnota kvalitativního pásma i-tého znaku indexu trhu dle přílohy č. 18a tabulky č. 1; |
| Ip | index polohy se stanoví podle vzorce: |
Ip = 1 + Izi = 1nPi,
where
| Pi | hodnota kvalitativního pásma i-tého znaku indexu polohy dle přílohy č. 18a tabulky č. 3, 4, 5 a 6 v návaznosti na účel užití stavby a podle toho, ve které obci se byt nachází; |
| n | celkový počet znaků v příslušné tabulce; |
| IV | index konstrukce a vybavení se stanoví podle vzorce: |
IV = 1 + Vi = 112Vi × V13,
where
| Vi | hodnota kvalitativního pásma i-tého znaku indexu konstrukce a vybavení dle přílohy č. 20a tabulky č. 2. |
Descriptions of the characteristics, characteristics of their quality bands and their values are given in the tables of the relevant annexes.
The value of the ith character shall be determined by integrating the property according to its characteristics into the qualitative band of the character.
The indices are rounded to three decimal places for the next calculation.
(3) If the basic price of a family house, holiday homes and holiday homes is not listed in Annex 20a, Table 1, or if there is a construction in the functional unit with them for business, their price shall be determined in accordance with Section 5.
(4) The downstream economic parts, whether operationally or constructively linked to the residential part, shall be valued on the basis of the actual purpose of use.
(5) The price of a family house, holiday cottage or holiday home, as established in a comparative manner, includes the price of outdoor modifications constituting its accessories, as listed in Annex 11, except for items 3.2, 15, 19, 21, 23 and 34, and, where applicable, the price of secondary buildings constituting its accessories, provided that the sum of the measurements of their built-up areas is not more than 25 m2.
(6) If the total area of the built-up areas of all the supporting structures forming accessories to the family house, holiday cottage or holiday home is more than 25 m2, these structures shall be valued separately according to Part Two.
(7) The land and, where appropriate, permanent crops should be valued separately in accordance with Part Three and Part Five. "
17. in Article 27 (6), the words "including the single functional unit, the same price" shall be inserted after the words "functional unit."
18. in Paragraph 28 (1) (a), "2050" is replaced by "2250."
19. in Paragraph 28 (1) (f), the words "except for Jablonec nad Nisou and Cheb," shall be inserted after the words "(e)."
20. in Paragraph 28 (1) (h), the words "except for the cities already listed under (a), (c) and (e)" are replaced by the words "except for Nymburk,"
21. In Article 28 (1) (i), the words "in which the seat of the district offices was at 31 December 200221) and are not listed under (a), (c), (e) and (g)," shall be replaced by the words "Benesov, Beroun, Blansko, Bruntal, Břeclav, Česká Lípa, Domažlice, Havlíčková Brod, Hodonín, Cheb, Chrudim, Jablonec nad Nisou, Jeseník, Jichích, Jindřich Hradec, Klatovy, Kolín, Kroměřížany, Kutná Hora, Litoměce, Louny, Mělílík, Nímkov, Písek, Práčatice, Prostějov, Příbram, Krčnov, Knežně nad Knižněžně, Sknežně, Skólové, Skólové, Skóloví, Skóloví, Skóloví, Skóloví
22. footnote 21 is deleted.
23. in Article 28 (1) (k), the words "except Litomyšle," shall be inserted after the words "(a) to (j)."
24. In Paragraph 28 (1), at the end of point (k), the words "the basic price is 200 CZK in Litomyšl," shall be added to the separate line.
25. Paragraph 28 (7) and (8), including footnotes 24a, 24b and 25, read:
"(7) The price in CZK / m2 of land registered in the cadastral of real estate in the type of land of the other area with the use of the land of the railway, motorway, road and other communication24a) (hereinafter referred to as" communication "), where they are publicly used, including their component parts 24b) and public premises 25), which are not part of the communication, for the purposes already used or only determined by the decision on the location of the construction (22) or the regulatory plan (16), the price referred to in paragraph 1 (a) to (l) shall be adjusted as follows. At the same time,
(a) where the valued parcel serves a publicly operated communication24a) or where it is intended for the same purpose under the building law, its basic price shall be adjusted from paragraph 1 (a) to (l) by justified haircuts in accordance with Table 3 of Annex No 21 and multiplied by the coefficients Ki from Annex 38 and KP from Annex No 39. The resulting price of the land of communication with a reinforced, non-dusted surface shall be at least the price referred to in paragraph 1 (a) to (l), adjusted by a coefficient of 0,60 and a maximum of three times the price thus adjusted,
(b) where the valued land of communication is accessible or accessible to the public on a restricted basis, in a closed area or in a set of commercial property, in particular if it is a parking lot in a functional unit with a sales, commercial house, hotel, restaurant and similar facilities with commercial, catering and accommodation services, a house of services and other premises for the provision of payment services, including the services of motorists, with administrative facilities, including parking and service areas, its price referred to in paragraph 1 (a) to (l) shall be adjusted by justified haircuts and surcharges in accordance with Table 1 in Annex No 21 and multiplied by the coefficients Ki of Annex No 38 and Kp of Annex No 39.
(8) The price in CZK / m2 of the land for which a decision has been taken to change the use of the land, in respect of mining and similar activities or related work on the earth's surface, in particular for the establishment of quarries, sandstones, drains and soils, is that referred to in paragraph 1 (a) to (l), multiplied by 0,50 in cities with a number of more than 250,000 inhabitants, a coefficient of 0,75 in the city with a number of 5 to 250,000 inhabitants and a factor of 1,00 in other cities and municipalities. The price thus adjusted shall be multiplied by the coefficients Ki from Annex 38 and Kp from Annex 39.
24a) Codes 14 to 17 of Table 2 of the Annex to Decree No 26 / 2007 Coll.
24b) § 12 of Act No. 13 / 1997 Coll., on Road.
25) § 34 of Act No. 128 / 2000 Coll., on Municipality. '
26. in Paragraph 28 (10):
"(10) Where a regulatory plan (16), a territorial decision (22) or a public contract (20) is issued for one or more plots of land in a functional unit, it shall be valued according to the actual purpose of the use. ';
27. In Paragraph 29, the following paragraph 4 is inserted after paragraph 3:
"(4) If the land referred to in paragraph 1 is not cultivated for more than 6 years and has permanent crops valued in accordance with § 41 (2) above 5 years, the land shall be valued in accordance with § 32 (4) and multiplied by a coefficient of 0,65. ';
Paragraph 4 shall become paragraph 5.
28. in Paragraph 31 (6), "3 and 4" shall be replaced by "up to 5."
29. in Article 42 (1), "Sections 5, 6, 25 and 26" shall be replaced by "Sections 5, 6, 13, 25, 26 and 26a."
30. In Article 42, the following sentence shall be added at the end of paragraph 2: "If the cover area of these crops exceeds 1 500 m2, the permanent crops of fruit trees, vines, ornamental plants and their mixed crops shall be valued in accordance with Article 41. '
31. in Article 44 (2), the following point (e) is inserted after point (d):
"(e) in accordance with Section 26a, KP shall be used from column 11 of Annex 39, ';
Point (e) shall be renumbered as point (f).
32. in Article 44 (3) and (6), the number "26a" is inserted after the number "26."
33.In Article 44 (4), "§ 3, 5, 6, 24 and 26 'is replaced by" § 3, 5, 6, 24, 26 and 26a';
34. Annex 1 (4) (2) and (3) read:
"(2) The floor area shall be counted into the aggregate floor area of the flats or non-residential areas:
(a) arches and logbooks;
(b) niche, if at least 1,2 m wide, 0,3 m deep or whose floor area is greater than 0,36 m2 and at least 2 m high,
(c) rooms with bevelled ceilings whose clearance at the lowest point is less than 2 m, and cellars, if they are rooms, multiplied by 0,8,
(d) a floor plan space occupied by an internal staircase (stairwell) in an apartment or non-residential space on individual floors.
(3) The total floor area of the apartment or non-residential space shall be taken into account for the area of spaces used exclusively with the relevant apartment or non-residential space:
(a) terraces, balconies and partridges multiplied by 0,17,
(b) cellars and designated soils multiplied by 0,10. ';
35. In Annex 1, point 4, the following paragraph 4 is inserted after paragraph 3:
"(4) In the case of rooms forming apartment accessories and common to several apartments or non-residential spaces (e.g. common toilet, hallway, etc.), the floor area of the apartments or non-residential spaces shall be counted as an area corresponding to the proportion of the area of these common rooms to the number of flats or non-residential spaces. '
Paragraph 4 shall become paragraph 5.
36. In Annex 2, the table, including the title, reads:
"Basic prices per m3 of occupied space of the building and its standard equipment and basic prices per m2 of floor area of the apartment and non-residential space
| Typ | Číslo SKP | Kód CZ-CC | Účel užití budovy | Kč/m3 obestavěného prostoru | Kč/m2 podlahové plochy |
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 |
| A | 46.21.18.1..1 | 1264 | budovy pro zdravotnictví | 2 740,- | |
| B | 46.21.14.6..1 | 1272 | budovy pro bohoslužby a náboženské aktivity | 2 830,- | |
| 46.21.19.9..1 | 1274 | budovy nebytové ostatní | |||
| C | 46.21.17.1..1 | 1263 | školy, university a budovy pro výzkum | 2 538,- | |
| D | 46.21.16.3..1 | 1261 | budovy pro společenské a kulturní účely | 2 611,- | |
| E | 46.21.63.1..1 | 1265 | budovy pro sport | 2 579,- | |
| F | 46.21.14.3..1 | 122 | budovy pro administrativu | 2 807,- | |
| 123 | budovy pro služby | ||||
| G | 46.21.19.1..1 | 121 | budovy hotelů | 2 710,- | |
| 113012 | budovy pro ubytování studentů, zaměstnanců apod. | ||||
| H | 46.21.14.2..1 | 123 | budovy pro obchod (společné stravování) | 2 669,- | |
| I | 46.21.18.2..1 | 113011 | budovy bytové ostatní (sociální péče) | 2 239,- | |
| J | 46.21.12.1..1 | 112 | domy vícebytové (typové) | 1 950,- | |
| K | 46.21.12.2..1 | 112 | domy vícebytové (netypové) | 2 150,- | |
| L | 46.21.13.1..1 | 125111 | budovy pro průmysl | 2 786,- | |
| M | 46.21.51.2.1 | 125112 | budovy výrobní pro energetiku (stavby elektráren, díla energetická výrobní) | 3 076,- | |
| N | 46.21.13.3.1 | 125113 | vodní hospodářství | 3 247,- | |
| O | 46.21.15.2.1 | 12711 12713 | budovy pro zemědělství (rostlinná a živočišná produkce) | 2 695,- | |
| P | 46.21.14.4.1 | 1241 | budovy pro telekomunikace, nádraží, terminály a budovy k nim příslušející | 2 560,- | |
| R | 46.21.14.5.1 | 1242 | garáže (oprava, údržba) | 2 460,- | |
| S | 46.21.13.2.1 | 1252 | skladování a manipulace | 2 231,- | |
| Z | 46.21.15.3.1 | 12712 | budovy pro zemědělství (skladování a úprava zemědělských produktů) | 2 115,- | |
| J | byty v domech vícebytových typových | 8 020,- | |||
| K | byty v domech vícebytových netypových | 9 630,- | |||
| - | byty v budovách, kromě budov typu J, K | - | (cena dle druhu budovy, sl. 4 × koef. 3,56) | ||
| - | nebytové prostory ve všech typech budov | - | (cena dle druhu budovy, sl. 4 x koef. 3,4) | ||
| J | nebytové prostory v domech vícebytových typových - garážová stání | 4210,- | |||
| K | nebytové prostory v domech vícebytových netypových -garážová stání | 5050,- |
1. In the heading housing type houses are included mainly housing houses implemented from the building systems of the UVU ETA, L + N, HK, T06B, T08B, OP 1.21, B 70, PS 69 etc.
2. GMP - Standard Classification of Production of the Czech Statistical Office
3. CZ- CC - Classification of construction works of CZ- CC (National version of International Standard Classification of Types of Construction - CC, issued by Eurostat in October 1997).
4. The basic prices per m3 of occupied space do not include the cost of land use. '
37. In Annex 3, the table, including the title, reads:
"Basic prices per m3 of the occupied area of the hall and its standard equipment and price per m2 of floor area of the apartment and non-residential space
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Regulation Information
| Citation | Decree No. 456 / 2008 Coll., amending Decree No. 3 / 2008 Coll., on the implementation of certain provisions of Act No. 151 / 1997 Coll., on the valuation of assets and on the amendment of certain laws, as amended, (Valuation Order) |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.12.2008 |
|---|---|
| Effective from | 01.01.2009 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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