Decree No. 488 / 2020 Coll.
Decree amending Decree No. 441 / 2013 Coll., to implement the law on the valuation of assets (Valuation Order), as amended
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488
DECLARATION
of 18 November 2020
amending Decree No. 441 / 2013 Coll., to implement the law on the valuation of assets (Valuation Order), as amended
According to Article 33 (1) of Act No. 151 / 1997 Coll., on the valuation of assets and on the amendment of certain laws (the Law on the valuation of assets), as amended by Act No. 303 / 2013 Coll. and Act No. 237 / 2020 Coll.:
Decree No. 441 / 2013 Coll., implementing the Law on the Valuation of Assets (Valuation Order), as amended by Decree No. 199 / 2014 Coll., Decree No. 345 / 2015 Coll., Decree No. 53 / 2016 Coll., Decree No. 443 / 2016 Coll., Decree No. 457 / 2017 Coll. and Decree No. 188 / 2019 Coll., is amended as follows:
1. At the end of the text § 1, the words "and services' are added.
2. After Part One, the following Part Two is inserted:
EXECUTIVE PRICE AND MARKET VALUE
Determination of normal price
(1) The normal price is determined by comparing the agreed prices of the same or, where appropriate, similar valuation subjects in the normal course of trade in the country at the valuation date. The price negotiated under the exceptional circumstances of the market, the personal circumstances of the seller and buyer, and the influence of special popularity, are not included in the comparison.
(2) The normal price procedure includes:
(a) the selection of the data in the file for comparison to the subject of the valuation of at least three similar subjects on the basis of criteria according to the type of subject of the valuation and its specificities at the valuation date;
(b) a comparative analysis of the data from the selected set of similar subjects of the valuation with those of the valuation subject;
(c) the determination of the baseline unit for comparisons and parameters with a significant proportion of the price level, the determination of the differences between the valuation subjects and similar valuation subjects;
(d) the adjustment of the negotiated prices following the difference in similar subjects of the valuation from those valued by their corrections, the deviation resulting from the correction being duly justified;
(e) the selection, justification and conduct of an analysis with an evaluation of the adjusted price set, including a justified exclusion of remote data, if any; and
(f) the determination of the normal price based on an evaluation of the adjusted price set.
(3) The information used to determine the normal price must be controllable and the procedure for processing it must be clear and documented from the valuation.
(4) The impossibility of determining the normal price referred to in paragraphs 1 and 2 shall be demonstrated, in particular by indicating the procedures that have been carried out to establish the fair value of similar subjects and their results.
Determination of market value
(1) The market value of the subject of the valuation shall be the estimated amount, which shall be determined as a general rule on the basis of multiple valuation methods, in particular the method of comparison, return or cost. In determining the market value of the subject-matter of the valuation, account shall be taken of market risks and expected developments in the sub-market or local market in which it would be traded.
(2) In determining the market value of the subject of the valuation, with the exception of services, account shall be taken of the possibility of the highest and best use available at the valuation date, physically attainable, legally permissible and economically feasible.
(3) The data used to determine the market value must be controllable and the process of processing them, including the use of individual valuation methods, must be clear and documented from the valuation.
(1) In addition to determining the normal price of the immovable property or its market value, the price determined shall be determined. Any differences in the valuation should be duly justified.
(2) Paragraph 1 shall not apply in the case of valuation of the subject of collateral for purposes relating to the activities of a bank, a foreign bank or a savings and credit cooperative. ';
Parts second to seventh shall be referred to as parts third to eighth.
3. In Article 2, the following paragraphs 1 and 2 are inserted:
"(1) The price map of the building land includes:
(a) a text part containing:
1. a substantive analysis of the situation of the local real estate market and a comment on the possibilities for its further development, in particular in relation to the size and nature of the municipality, internal and external factors and local specificities affecting its quality and price level,
2. a description of the map base used and its quality in terms of compliance with the condition registered in the land register with the actual field condition;
3. commentary on the price sources used for drawing up the graphic section and the results of their analysis;
4. a description of the processing process and the assumption of the period of effectiveness;
(b) a graphic part containing:
1. a map showing building land on the territory of the municipality of a scale of 1: 5 000 or more;
2. descriptive information, in particular the names of the municipalities, the names of the cadastral territories, the local parts of the municipality, the square and the streets, and, where appropriate, the parcel numbers of the land;
3. prices for individual building parcels and, where applicable, prices for defined plots of land with the same purpose of use and the same building facilities.
(2) The municipality shall submit a draft price map of the construction land or its amendment before issuing it to the Ministry of Finance for a paper-based statement composed in A4 format or in electronic form on the data carrier. ';
Paragraphs 1 to 3 shall become paragraphs 3 to 5.
4. Paragraph 2 (5) reads as follows:
"(5) Land which is not a building plot in accordance with Section 9 (2) of the Law on the valuation of property cannot be valued according to the price map of the building plot. Such land shall be valued in accordance with the relevant provisions of this Order. ';
5. In Article 2, the following paragraph 6 is added:
"(6) Construction land not valued by price in the price map of construction land shall be valued in accordance with § 3 to 5."
6. In Article 21 (6), "second and fifth 'is replaced by" third and sixth';
7. In the first sentence of Paragraph 25 (1), "third 'is replaced by" fourth'.
8. In the second sentence of Paragraph 25 (2), "second 'is replaced by" fourth'.
9. In the last sentence of Article 31 (2), Article 35 (6) and Article 36 (5), the word "third 'is replaced by" fourth'.
10. In Paragraph 38 (3), "second and fifth 'is replaced by" third and sixth';
11. The following Sections 39a to 39c are inserted after Section 39, including the headings:
Valuation of material burden
(1) The price of the burden in kind is determined according to the number of years of its continued duration and the annual benefit of the creditor, except for an unlimited real burden and redeemable service. Where the burden of substance is established for a period of:
(a) indefinite, the cost of the material burden, with the exception of the simplified assessment of the material burden for the technical infrastructure referred to in Article 39b, shall be determined according to the formula:
CBN = ru0p,
where
CBN... the price of the material burden established for an indefinite period in CZK,
ruo.... the annual benefit of the entitled person from the material burden in CZK, determined according to paragraph 2,
p....... the rate of capitalisation referred to in Annex 22 to this Decree, expressed as a seventh,
(b) fixed or for life, the price of the burden in kind shall be determined by the formula:
CBU = ru0 × 1 + pn-11 + pn × p,
where
CBU... the price of the material burden established for a specified period or for a life in CZK,
ruo.... the annual benefit of the entitled person from the material burden in CZK, determined according to paragraph 2,
p....... the rate of capitalisation referred to in Annex 22 to this Decree, expressed as a seventh,
n....... the number of years of continued burden in kind determined in accordance with paragraph 3.
(2) The annual benefit of the beneficiary of the burden in kind shall be determined as the sum of all the partial annual benefits resulting from the burden in kind, according to the formula:
a.
where
Ruo.... the annual benefit of the entitled person from the material burden in CZK,
rui.... partial annual benefit from the material burden on the real estate or part of the real estate, which is usually found for the valuation
(a) the services of land, other than the burden in kind for technical infrastructure pursuant to § 39b, or the right to use, or, where applicable, similar rights from the annual normal rent determined in accordance with § 1a, resulting from the immovable item or part of the immovable item being charged, taking into account any costs of maintaining and repairing the immovable item charged by the creditor; the normal rent shall be determined by multiplying the number of units of real estate encumbered by the services by the annual normal rent per unit of measurement in CZK; in the case of the material burden for the technical infrastructure and, where in other cases the usual rental from the real estate cannot be ascertained, the annual benefit shall be based on the simulated rent, which shall be determined at 5% of the determined unit base price adjusted by the carrying amount of the immovable property, determined in accordance with the valuation decree; the normal cost of the maintenance and repair costs of the immovable property charged by the creditor shall be deducted from the rent thus determined;
(b) the seniority of the right to benefit, the sum of the annual benefit of the beneficiary, determined in accordance with (a), and the annual benefit in proportion to the normal price of the fruit and benefit resulting from the immovable property encumbered for the year by that service, taking into account the normal proceeds and benefits available and the deduction of costs without which the fruit and benefits would not have been achieved, unless otherwise specified in the contract;
(c) a real burden on the annual benefit of an obligation which the owner of the immovable property is obliged to provide to the creditor; for services rendered in kind, it shall be determined at the rate of the normal price determined in accordance with Paragraph 1a to the extent that the contract has not been specified in the contract, then according to normal practice,
i........ the serial number of the annual benefit in kind,
n........ the number of partial annual benefits resulting from the burden in kind,
koi.... the coefficient of benefit which takes into account the proportion of the burden in kind of the annual benefit resulting from the immovable property to the owner and the degree of limitation of the owner of the property, expresses the method and frequency of the use of the immovable property to the creditor. The rate of benefit shall be determined according to the purpose of the use of the immovable property encumbered by the eligible burden. If
(a) the creditor uses the immovable property in accordance with its purpose of use, the value of the coefficient being determined as a proportion to the use or co-use of the immovable property to the creditor;
(b) the creditor makes use of the immovable property for a purpose other than that for which the immovable property is intended and actually used, the value of the coefficient shall be determined at the level of the restriction on the use of the owner in connection with that burden;
(c) it is a material burden on the technical infrastructure for an indefinite period, the value of the coefficient shall be determined in accordance with Table 2 of Annex 22a to this Decree.
(3) The number of years of continued burden shall be determined as the period elapsed from the year for which the valuation is made to the end of the burden. If the date of termination of the material burden of the contract establishing the material burden cannot be determined, except for the material burden established for the duration of life, it shall be deemed to have been established for an indefinite period. If
(a) the personal burden in kind agreed for life, the average number of years of the further duration of the burden in kind n shall be determined from Table 3 of Annex No 22a on this decree according to the age authorised at the valuation date;
(b) unlimited personal service, where the authorised person is a legal person, shall be deemed to have been provided for an indefinite period;
(c) the service of the support of a foreign building, the number of years of the further duration of the material burden shall be determined according to the additional life of the construction or construction which is burdened by that service.
(4) If the price of the material burden cannot be ascertained in accordance with paragraphs 1 to 3, it is valued at the amount of CZK 10,000.
(5) A right established by other than the burden of a similar service or a real burden shall be valued in accordance with paragraphs 1 to 4.
Simplified evaluation of material burden for technical infrastructure
(1) The simplified evaluation of the material burden for the technical infrastructure shall be used for the location of the underground line of the technical infrastructure in the road or auxiliary road parcel, provided that it is set up for an indefinite period. The price is determined according to the location of the lines on these properties, according to the formula
CBZ = ruz x d x ku,
where
CBZ.... cost of material burden for technical infrastructure in CZK determined in a simplified way,
Ruz........ the annual benefit in CZK per m from the material burden for underground technical infrastructure, which is determined according to the formula
ruz = ZC x 0,015,
where
ZC....... basic price of building land in CZK per 1 m2 determined according to § 3,
0,015.... constant,
d........ length of technical infrastructure management in m,
... the coefficient of benefit and limitation of the owner of the immovable property for the simplified valuation of the material burden for the technical infrastructure, to be determined in accordance with Table 1 of Annex 22a to this Decree, depending on the location of the management on the road plot or ancillary road parcel, and which takes into account the width of the technical infrastructure.
(2) The value of annual benefit is at least CZK 10 per 1 m and not more than CZK 1,500 per 1 m.
Valuation of real estate defects
(1) The total price of real estate defects is determined according to the number of years of continued duration, according to the formula
CZ = dost r.
where
CZ..... the total price of defects affecting the real estate in CZK,
n........ number of partial defects attributable to an indefinite period,
in the case of........ the number of partial defects attributable to a specified period or to the life of the authorised person,
CZni..... price of the ith partial defect for an indefinite period in CZK, except for unlimited real burden and redeemable service, which is determined according to the formula
CZni = rjvp,
where
CZni.... price of the ith partial defect for indefinite period in CZK,
ryv........ partial annual damage to the owner of the immovable property from the defect in CZK, determined according to paragraph 2,
p.......... rate of capitalisation according to Annex 22 to this Decree, in a seventh,
CZui..... price of the ith partial defect for a fixed period or for a life authorised in CZK, except for the unlimited real burden and redeemable service, which is determined according to the formula
CZui = rjv × 1 + pk-11 + pk × p,
where
CZui..... the price of the ith partial defect for a fixed period or for a life authorised in CZK,
rjv........ partial annual damage to the owner of the immovable property in CZK, determined according to paragraph 2,
p.......... rate of capitalisation according to Annex 22 to this Decree, in a seventh,
to......... the number of years of continuation of the partial defect affecting the immovable property, determined in accordance with paragraph 3, or the number of years of duration determined depending on the life of the authorised person at the valuation date, determined in accordance with Table 3 of Annex 22a to this Decree.
(2) The partial annual damage to the owner of the immovable property from the fault of the ryv shall be determined as the difference between the amount of the partial annual benefit resulting from the immovable property without the burden of the defect and the amount of the partial annual benefit from the immovable property with the burden of the defect. Where the partial annual damage to the owner of the immovable property corresponds to the partial annual benefit of the creditor of the burden in kind, it shall be treated mutatis mutandis in accordance with Paragraph 39a (2).
(3) The number of years of continued malfunctioning shall be determined as the period elapsed from the year for which the valuation is made until the fault ceases. If there is a defect in the material burden, the number of years of continued duration shall be determined in accordance with Paragraph 39a (3). In other cases, the continued duration of the defect shall be treated mutatis mutandis.
(4) The total price of the sum of the defects affecting the real estate must not be more than 80% of the determined price of the real estate. "
12. In the title of Section 46, the words "rapidly growing timber" shall be inserted after the word "timber."
13. In Paragraph 46, the following paragraph 2 is inserted after paragraph 1:
"(2) The basic price and types of fast growing timber grown in breeding plantations on agricultural land are listed in Annexes No 43 and 42 to this decree in CZK per m2. The basic price shall be multiplied by the correction factors for grassland and land referred to in Annex 44 to this Decree and by the area of the farming plantation in m2. ';
Paragraphs 2 and 3 shall become paragraphs 3 and 4.
14. in Paragraph 46 (4), the words "paragraphs 1 and 2" are replaced by the words "paragraphs 3."
15.
(1) The price of the real estate is reduced by the price of the defect to which the real estate is encumbered, determined in accordance with § 16c of the Real Estate Law and § 39c.
(2) The price of the immovable property may be reduced by no more than 80% of the determined price of the immovable property due to the defects which it is subject to. "
16. In Annex 2, Table 1, including the title, reads:
"Basic prices per m2 of building land in the named municipality, district or region
Table 1
| Kraj v členění na okresy, vyjmenované obce, nebo oblasti některých obcí* | Základní cena vyj. obce, okresu, nebo oblasti (Kč/m2) |
|---|---|
| HLAVNÍ MĚSTO PRAHA | |
| Praha - oblast 1 | 78 090 |
| Praha - oblast 2, 3, 6 a 21 | 18 330 |
| Praha - oblast 4, 5, 9, 10, 12 a 18 | 8494 |
| Praha - oblast 7, 11 a 20 | 7351 |
| Praha - oblast 8, 13, 14, 15, 16, 17 a 19 | 5272 |
| STŘEDOČESKÝ KRAJ | |
| Benešov | 1873 |
| Beroun | 2 458 |
| Kladno - oblast 1 | 2 251 |
| Kladno - oblast 2 a 3 | 1 977 |
| Kolín | 1 954 |
| Kutná Hora | 2 133 |
| Mělník | 1 405 |
| Mladá Boleslav | 1 844 |
| Nymburk | 2 138 |
| Poděbrady - oblast 1 | 3 740 |
| Poděbrady - oblast 2 | 2 470 |
| Praha - východ | 1 266 |
| Praha - západ | 1 919 |
| Příbram | 1 215 |
| Rakovník | 1 382 |
| JIHOČESKÝ KRAJ | |
| České Budějovice - oblast 1 | 9 492 |
| České Budějovice - oblast 2, 3 a 4 | 2 378 |
| Český Krumlov | 2 214 |
| Jindřichův Hradec | 840 |
| Písek | 1 070 |
| Prachatice | 768 |
| Strakonice | 746 |
| Tábor | 1 166 |
| PLZEŇSKÝ KRAJ | |
| Plzeň - oblast 1 | 5 400 |
| Plzeň - oblast 2 | 2 817 |
| Plzeň - oblast 3 | 1 757 |
| Plzeň - jih | 728 |
| Plzeň - sever | 633 |
| Domažlice | 1 526 |
| Klatovy | 956 |
| Rokycany | 1 070 |
| Tachov | 778 |
| KARLOVARSKÝ KRAJ | |
| Karlovy Vary - oblast 1 | 7 691 |
| Karlovy Vary - oblast 2, 3, 4 | 1 710 |
| Cheb | 725 |
| Františkovy Lázně - oblast 1 | 1 704 |
| Františkovy Lázně - oblast 2 | 1 231 |
| Mariánské Lázně - oblast 1 | 4 920 |
| Mariánské Lázně - oblast 2 a 3 | 1 441 |
| Sokolov | 751 |
| ÚSTECKÝ KRAJ | |
| Děčín | 627 |
| Chomutov | 770 |
| Litoměřice | 1 142 |
| Louny | 953 |
| Most | 886 |
| Teplice | 1 071 |
| Ústí nad Labem - oblast 1 a 2 | 1 497 |
| Ústí nad Labem - oblast 3, 4, 5 a 6 | 846 |
| LIBERECKÝ KRAJ | |
| Česká Lípa | 665 |
| Jablonec nad Nisou | 1 187 |
| Liberec - oblast 1 | 2 525 |
| Liberec - oblast 2, 3, 4 a 5 | 1 553 |
| Semily | 504 |
| KRÁL. HRADECKÝ KRAJ | |
| Hradec Králové - oblast 1 | 3 306 |
| Hradec Králové - oblast 2, 3, 4 a 5 | 1 823 |
| Jičín | 1 216 |
| Náchod | 582 |
| Rychnov nad Kněžnou | 625 |
| Trutnov | 541 |
| PARDUBICKÝ KRAJ | |
| Chrudim | 867 |
| Pardubice - oblast 1 | 2 606 |
| Pardubice - oblast 2, 3, 4, 5 a 6 | 1 378 |
| Svitavy | 663 |
| Ústí nad Orlicí | 617 |
| KRAJ VYSOČINA | |
| Havlíčkův Brod | 700 |
| Jihlava - oblast 1 | 2 151 |
| Jihlava - oblast 2 a 3 | 1 297 |
| Pelhřimov | 488 |
| Třebíč | 891 |
| Žďár nad Sázavou | 793 |
| JIHOMORAVSKÝ KRAJ | |
| Brno - oblast 1 a 2 | 17 575 |
| Brno - oblast 3, 4 a 5 | 5 956 |
| Brno - oblast 6, 7, 8 a 9 | 3 859 |
| Brno - venkov | 1 252 |
| JIHOMORAVSKÝ KRAJ | |
| Blansko | 1 001 |
| Břeclav | 1 218 |
| Hodonín | 1 011 |
| Vyškov | 1 275 |
| Znojmo | 1 356 |
| OLOMOUCKÝ KRAJ | |
| Jeseník | 814 |
| Olomouc - oblast 1 | 6 372 |
| Olomouc - oblast 2, 3 a 4 | 1 877 |
| Prostějov | 1 496 |
| Přerov - oblast 1 a 2 | 1 387 |
| Přerov - oblast 3, 4 a 5 | 633 |
| Šumperk | 1 175 |
| ZLÍNSKÝ KRAJ | |
| Kroměříž | 1 121 |
| Luhačovice | 1 317 |
| Uherské Hradiště | 1 310 |
| Vsetín | 1 064 |
| Zlín - oblast 1 | 1 952 |
| Zlín - oblast 2 a 3 | 1 174 |
| MORAVSKOSLEZSKÝ KRAJ | |
| Ostrava - oblast 2, 5, 6 a 9 | 999 |
| Ostrava - oblast 1, 3 a 10 | 1 167 |
| Ostrava - oblast 4, 7, 8, 11 a 12 | 973 |
| Bruntál | 528 |
| Frýdek - Místek | 768 |
| Karviná | 416 |
| Nový Jičín | 802 |
| Opava - oblast 1 | 1 813 |
| Opava - oblast 2, 3 a 4 | 986 |
* The division of municipalities into areas is given in Table 3 of this Annex. '.
17. In Annex 3, Table 1, including the title, reads:
"Real estate market index *
Rated characteristics, characteristics of quality bands and their values
Table 1
| Znak | Kvalitativní pásma | |||
|---|---|---|---|---|
| Pi | Název znaku | Číslo | Popis pásma | Hodnota |
| 1 | Situace na dílčím (segmentu) trhu s nemovitými věcmi | I. | Poptávka nižší než nabídka | -0,01 až -0,06 |
| II. | Nabídka odpovídá poptávce | 0,00 | ||
| III. | Poptávka je vyšší než nabídka | 0,01 až 0,06 | ||
| 2 | Vlastnické vztahy | I. | Pozemek s nemovitou stavbou (rozdílní vlastníci pozemku a stavby) | -0,03 |
| II. | Pozemek s právem stavby | -0,02 | ||
| III. | Pozemek ve spoluvlastnictví (mimo spoluvl. podílu pozemku k jednotce) | -0,01 | ||
| IV. | Jednotka ve spoluvlastnictví nebo jednotka bez pozemku nebo stavba ve spoluvlastnictví | -0,02 | ||
| V. | Nezastavěný pozemek, nebo pozemek, jehož součástí je stavba (stejný vlastník), nebo stavba stejného vlastníka, nebo jednotka se spoluvlastnickým podílem na pozemku | 0,00 | ||
| 3 | Změny v okolí s vlivem na prodejnost nem. věci | I.** | Negativní | -0,01 až -0,08 |
| II. | Bez vlivu nebo stabilizovaná území | 0,00 | ||
| III.** | Pozitivní nebo stabilizovaná území v historických jádrech obcí, v lázeňských a turistických střediscích | 0,01 až 0,08 | ||
| 4 | Vliv právních vztahů na prodejnost (např. prodej podílu, pronájem, právo stavby) | I.** | Negativní | -0,01 až -0,04 |
| II. | Bez vlivu | 0,00 | ||
| III.** | Pozitivní | 0,01 až 0,04 | ||
| 5 | Ostatní neuvedené (např. nový investiční záměr, energetická úspornost, vysoká ekonomická návratnost) | I.** | Vlivy snižující cenu | -0,01 až -0,30 |
| II. | Bez dalších vlivů | 0,00 | ||
| III.** | Vlivy zvyšující cenu | 0,01 až 0,30 | ||
| 6 | Povodňové riziko | I. | Zóna s vysokým rizikem povodně (území tzv. 5-leté vody) | 0,70 |
| II. | Zóna se středním rizikem povodně (území tzv. 20-leté vody) | 0,80 | ||
| III. | Zóna s nízkým rizikem povodně (území tzv. 100-leté vody) | 0,95 | ||
| IV. | Zóna se zanedbatelným nebezpečím výskytu záplav | 1,00 | ||
| 7*** | Význam obce | I. | Katastrální území lázeňských míst typu Aa) a obce s významnými lyžařskými středisky nebo obce s významnými turistickými cíli. | 1,20 |
| II. | Katastrální území lázeňských míst typu Ba) a Ca) a obce s lyžařskými středisky nebo obce ve významných turistických lokalitách | 1,10 | ||
| III. | Obce s počtem obyvatel nad 5 tisíc a všechny obce v okr. Praha - východ, Praha - západ a katastrální území lázeňských míst typu Da) nebo oblíbené turistické lokality | 1,00 | ||
| IV. | Ostatní obce | 0,90 | ||
| 8*** | Poloha obce | I. | Katastrální území obce Prahy nebo Brna | 1,15 |
| II. | Obec, jejíž některé katastrální území sousedí s Prahou nebo Brnem nebo Katastrální území vyjmenovaných obcí v tabulce č. 1 přílohy č. 2 (kromě Prahy a Brna) | 1,10 | ||
| III. | Obec, jejíž některé katastrální území sousedí s obcí (oblastí) vyjmenovanou v tabulce č. 1 přílohy č. 2 (kromě Prahy a Brna) | 1,03 | ||
| IV. | Obec vzdálená od hranice zastavěného území obce Prahy nebo Brna v nejkratším vymezeném úseku silnice do 20 km včetně | 1,06 | ||
| V. | Obec vzdálená od hranice zastavěného území vyjmenované obce nebo oblasti v tab. č. 1 přílohy č. 2 (kromě Prahy a Brna) v nejkratším vymezeném úseku silnice do 10 km včetně | 1,02 | ||
| VI. | Nevyjmenovaná obec o velikosti nad 5000 obyvatel a obec, jejíž katastrální území sousedí s nevyjmenovanou obcí velikosti nad 5000 obyvatel | 1,00 | ||
| VII. | V ostatních případech | 0,80 | ||
| 9*** | Občanská vybavenost obce | I. | Komplexní vybavenost (obchod, služby, zdravotnická zařízení, školské zařízení, pošta, bankovní (peněžní) služby, sportovní a kulturní zařízení aj.) | 1,05 |
| II. | Základní vybavenost (obchod, ambulantní zařízení a základní škola) | 1,00 | ||
| III. | Minimální vybavenost (obchod nebo služby - základní sortiment) nebo žádná | 0,90 | ||
| Index trhu: | ||||
* The IT market index for land valued under Sections 4 (5) and (6) and 9 (2) and (3) is equal to 1.
* * Classification in the quality band of the character must be justified by the evaluator in the opinion including the value used.
* * * Characters No 7 to 9 are assessed only for construction which is not part of the plot and for the unit, if - the construction or unit is valued in a cost-based manner, or - the construction or unit is valued in a comparative manner and is located at the same time in a municipality which is not listed in Table 1 with the determined basic prices as set out in the Annex for the relevant type of the measured construction or unit.
In other cases, the value of these features for the calculation of the market index shall be 1. ';
18. Annex No 20 reads as follows:
"Annex No 20 to Decree No 441 / 2013 Coll.
Position coefficient - K5
Table 1
| Číslo položky | Název, resp. skupiny měst a obcí | Koeficient K5 |
|---|---|---|
| 1 | Praha, Brno, Ostrava | 1,20 až 1,25 |
| 2 | Ostatní statutární města a katastrální území lázeňských míst typu A uvedená v tabulce č. 2 | 1,10 až 1,15 |
| 3 | Města, která byla k 31. prosinci 2002 sídly okresních úřadů a katastrální území lázeňských míst typu B, C, D uvedená v tabulce č. 2 | 1,05 |
| 4 | Ostatní města | 1,00 |
| 5 | Ostatní obce s 1001 obyvatelem a více | 0,90 |
| 6 | Ostatní obce do 1000 obyvatel včetně | 0,80 |
The maximum value of the position coefficient K5 increased by 10% shall be used for line engineering structures (or the predominant part thereof) located in the established territory of the municipality and shall be increased by 15% for items 1 and 2, respectively.
List of spa sites and their cadastral territories and their type
Table 2
| Pořad. číslo | Název lázeňského místa | Typ lázeň. místa | Název katastrálního území | Kód katastrálního území |
|---|---|---|---|---|
| 1 | Bechyně | C | Bechyně | 601543 |
| 2 | Běloves | B | Běloves | 701301 |
| 3 | Bílina | C | Bílina | 604208 |
| 4 | Bludov | D | Bludov | 605816 |
| 5 | Darkov | C | Darkov | 664014 |
| 6 | Dubí u Teplic | C | Dubí u Teplic | 633381 |
| 7 | Františkovy Lázně | A | Františkovy Lázně | 634646 |
| 8 | Jáchymov | B | Jáchymov | 656437 |
| 9 | Janské Lázně | B | Janské Lázně | 657239 |
| 10 | Jeseník | B | Jeseník | 658723 |
| 11 | Karlova Studánka | C | Karlova Studánka | 663301 |
| 12 | Karlovy Vary | A | Karlovy Vary | 663433 |
| 13 | Klášterec nad Ohří | D | Klášterec nad Ohří | 665622 |
| 14 | Klimkovice | C | Klimkovice | 666319 |
| 15 | Konstantinovy Lázně | D | Konstantinovy Lázně | 669199 |
| 16 | Kostelec u Zlína | D | Kostelec u Zlína | 670138 |
| 17 | Lázně Bělohrad | D | Lázně Bělohrad | 679330 |
| 18 | Lázně Bohdaneč | D | Lázně Bohdaneč | 606171 |
| 19 | Lázně Kundratice | D | Lázně Kundratice | 712779 |
| 20 | Lázně Kynžvart | C | Lázně Kynžvart | 679372 |
| 21 | Lázně Libverda | C | Lázně Libverda | 679381 |
| 22 | Lednice | C | Lednice na Moravě | 679828 |
| 23 | Lázně Toušeň | D | Lázně Toušeň | 767859 |
| 24 | Lipová - lázně | C | Dolní Lipová | 684660 |
| 25 | Luhačovice | A | Luhačovice, Pozlovice | 688576, 726885 |
| 26 | Mariánské Lázně | A | Mariánské Lázně, Úšovice | 691585, 691607 |
| 27 | Mšené - lázně | D | Mšené - lázně | 700258 |
| 28 | Ostrožská Nová Ves | D | Ostrožská Nová Ves | 716201 |
| 29 | Poděbrady | B | Poděbrady | 723495 |
| 30 | Slatinice | D | Slatinice na Hané | 749818 |
| 31 | Teplice nad Bečvou | C | Teplice nad Bečvou | 766283 |
| 32 | Teplice | B | Teplice | 766003 |
| 33 | Třeboň | B | Třeboň | 770230 |
| 34 | Velichovky | C | Velichovky | 777951 |
| 35 | Velké Losiny | C | Velké Losiny | 779083 |
| 36 | Vráž u Písku | D | Vráž u Písku | 785733 |
In the event of a derogation from the name of the cadastral territory, the code of the cadastral territory shall be decisive.
A - Spa site of transnational importance
B - Spa place of national importance
C - Spa place of regional importance
D - A spa place of little importance. "
19.
"Annex No 22 to Decree No 441 / 2013 Coll.
Capitalisation rate for the valuation of real estate and property rights in a profit-making manner
| Číslo polož. | Typ stavby* | Název položky | Míra kapitalizace v % pro | ||
|---|---|---|---|---|---|
| Budovy | Haly | Budovy | Haly | ||
| 1 | L | E,F,G | Nemovité věci pro výrobu | 7,5 | 9,5 |
| 2 | R | I | Nemovité věci pro garážování | 11 | 10 |
| 3 | H | C | Nemovité věci pro obchod | 7 | 8 |
| 4 | F | D | Nemovité věci pro administrativu | 6,5 | |
| 5 | I,G | D | Nemovité věci pro hromadné ubytování a stravování (např. hotely), ostatní ubytování | 7,5 | |
| 6 | P | H | Nemovité věci pro dopravu, spoje | 7 | |
| 7 | C | A | Nemovité věci pro školství | 8 | |
| 8 | D | A | Nemovité věci pro kulturu | 7 | |
| 9 | A | D | Nemovité věci pro zdravotnictví | 8 | |
| 10 | Z, O | K,L | Nemovité věci pro zemědělství | 6 | 7,5 |
| 11 | S | J | Nemovité věci pro skladování | 6 | 6,5 |
| 12 | E | B | Nemovité věci pro sport | 7 | 7 |
| 13 | J | - | Bytové domy typové | 5,5 | - |
| 14 | K | - | Bytové domy netypové | 4,5 | - |
| 15 | - | Rodinné domy | 4,5 | ||
| 16 | - | Ostatní nemovité věci neuvedené | 8 | ||
| 17 | - | Majetková práva, není-li dále uvedeno jinak | 10 | ||
| 18 | - | Pozemky nezastavěné, které nejsou v jednotném funkčním celku, zatížené věcným břemenem | 10 | ||
* The capitalisation rate according to the type of construction corresponding to the construction law shall apply to the valuation of the land under construction law.
For the assessment of material burdens, the capitalisation rate shall be used according to the type of real estate to which the material burden is imposed, excluding the material burden on technical infrastructure, for which it is 10%.
In the case of a load on the construction, the capitalisation rate for the construction shall be used. The rate of capitalisation according to the type of property encumbered shall be used for the valuation of the real estate defect.
For built-in land or land in a single functional unit burdened with material load, the capitalisation rate shall be applied according to the type of main construction. If there are several main buildings not used together, the procedure laid down in Paragraph 48a (1) (c) shall be followed.
The capitalisation rate may be increased by up to 0,5% where justified.
For buildings valued under § 31 (1) (b) and (c), between 0,1% and 0,5% shall be added to the relevant capitalisation rate to cover the increased risk associated with the acquisition of the total floor area.
For multi-purpose buildings, where the capitalisation rate has been determined according to the prevailing purpose of use, the different capitalisation rates for the rest may be taken into account in increasing or reducing the specified capitalisation by 0,1 to 0,5%.
The amount of the total adjustment to the capitalisation rate may not exceed 0,5%. ';
20. the following Annex 22a is inserted after Annex 22:
"Annex No 22a to Decree No 441 / 2013 Coll.
Coefficient of the benefit and limitation of the owner of the immovable property for simplified valuation of the technical infrastructure burden in kind
Table 1
| Umístění vedení na silničním pozemku | Hodnota koeficientu míry užitku a omezení vlastníka nemovité věci* (ku) pro plochy zatížené věcným břemenem pro technickou infrastrukturu | ||
|---|---|---|---|
| Šířka zatížené plochy technickou infrastrukturou je větší než 1 metr | Šířka zatížené plochy technickou infrastrukturou je větší 0,5 metru až 1 metr včetně | Šířka zatížené plochy technickou infrastrukturou je menší než 0,5 metru včetně | |
| Vložení do komunikace | 24 | 12 | 5 |
| Vložení do krajnice | 11 | 5,5 | 2 |
| Vložení do chodníku | 5 | 2,5 | 2 |
| Vložení do pomocného silničního pozemku | 4 | 2 | 2 |
| Překop komunikace | 60 | 40 | 20 |
* The value of the benefit coefficient can be increased or reduced by up to 30% following the type of communication and its location in the municipality.
Coefficient of the benefit and limitation rates of the owner of the immovable property for material burdens for the technical infrastructure by type of technical infrastructure, location of the management and type of land
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Regulation Information
| Citation | Decree No. 488 / 2020 Coll., amending Decree No. 441 / 2013 Coll., to implement the law on the valuation of assets (Valuation Order), as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.11.2020 |
|---|---|
| Effective from | 01.01.2021 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Civil law
Civil law substantive
The regulation text is for informational purposes only.
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