Decree No. 540 / 2002 Coll.
Decree implementing certain provisions of Act No. 151 / 1997 Coll., on the valuation of assets and amending certain laws (Law on the valuation of assets)
Valid
Order
Effective from 01.01.2003
Contents
ČÁST PRVNÍ
§ 1
§ 2
ČÁST DRUHÁ
HLAVA I
§ 3
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
§ 11
§ 12
§ 13
§ 14
§ 15
§ 16
§ 17
§ 18
§ 19
§ 20
HLAVA II
§ 21
§ 22
HLAVA III
§ 25
§ 26
§ 26a
ČÁST TŘETÍ
§ 27
§ 28
§ 29
§ 30
§ 31
ČÁST ČTVRTÁ
§ 31a
§ 31b
ČÁST PÁTÁ
§ 32
ČÁST ŠESTÁ
§ 33
§ 34
§ 35
§ 36
§ 37
§ 37a
§ 38
§ 38a
ČÁST SEDMÁ
§ 39
ČÁST OSMÁ
§ 40
§ 41
§ 42
§ 43
§ 44
§ 45
§ 46
ČÁST DEVÁTÁ
§ 47
§ 48
§ 49
§ 49a
§ 50
§ 51
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540
DECLARATION
of 10 December 2002
implementing certain provisions of Act No. 151 / 1997 Coll., on the valuation of assets and amending certain laws (Law on the valuation of assets)
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. 121 / 2000 Coll., hereinafter referred to as "the Act ':
BASIC PROVISIONS
Subject matter
This decree sets out prices, coefficients, increases and reductions in prices and procedures for applying methods of valuation of cases, rights, other assets and services.
Definition of terms
For the purposes of this decree:
(a) a hall of 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,
(b) by secondary construction, a building consisting of an accessory (1) to the construction of the main or complementary use of the land, the built area of which does not exceed 100 m2; side construction is not a garage and garden cabin,
(c) the age of the construction, the number of years that have elapsed since the year in which the approval decision was granted, until the year in which the evaluation is carried out, in cases where the use of the construction has previously taken place, shall be calculated from the year in which the use of the construction has been proven to have begun. If the age of the construction cannot be ascertained in this way, it shall be calculated from the year ascertained from another document and, if neither is available, shall be estimated,
(d) by a pond, a water tank with a terrestrial dam, with a natural or deepened bottom and a depth of water at a discharge device at normal levels in the growing season of 0,5 m and above;
(e) a small water tank with a capacity of up to 2 million m3 over the operating space level, having 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 tanks, the sum of the 100-year flow rate from its own water tank and the capacity of the feeder,
(f) a large water tank with a capacity of more than 2 million m3 over the control area or with a depth greater than 9 m measured at fixed bottom and a 100-year flow rate in the dam profile above 60 m3 / s;
(g) other water tanks in particular the lake, pool and flooded quarry, sand pit and mine sinkhole, as well as a water tank with a depth of water at the discharge at normal levels in the growing season of less than 0,5 m;
h) construction for family recreation (1a)
1. a holiday cottage with a built-in space of not more than 360 m3 and a built-up area of not more than 80 m2, including veranda, entrances and covered terraces; may be underglued and have a maximum of one above ground floor and attic,
2. a garden cottage with a built-in space of not more than 110 m3 and a built-up area of not more than 25 m2, including veranda, entrances and floor-covered terraces; may be underglued and have a maximum of one above ground floor and attic,
3. a holiday home in the built-up territory of the municipality with a maximum surface area of 80 m2, including veranda, entrances and underlying terraces; may have a maximum of two floors above ground, or one floor above ground and an attic and one floor below ground,
4. a holiday cottage, which is a building where the original purpose of the construction was changed into a building for family recreation,
(i) a set of buildings owned by the same legal or natural person, which does not form accessories to other structures, and their accessories, in an operational and economically related manner;
j) the number of inhabitants of the village at the date of evaluation of the population according to the state published by the Czech Statistical Office in the Small Lexicon of the Municipality of the Czech Republic, which is current in the period beginning on the first day of the second month after its issue. The first month shall be deemed to be the month following the date of issue. When the territorial structure is changed at the valuation date, it is based on the population of the municipality current at the valuation date,
(k) a functional total set of real estate consisting of a built-up plot, which is a real estate item and related to one or more of the parcels used together, usually under a common fencing or, where appropriate, their functional link to a territorial decision (1b), a building permit (1c) or a housebuilding decision (1d). There may also be more built-up land in the functional unit.
VALUATION OF CONSTRUCTION BY COST, COMBINATION OF COST AND EXPORTS AND SUPPORT
VALIDATION OF THE CONSTRUCTION OF COSTS
Building and hall
(1) As a building [Paragraph 3 (1) (a) (1) of the Act] and the hall is valued at a construction which cannot be classified according to the purpose of its use as a building valued under § 4 to 11.
(2) The price of the building and the hall shall be determined by multiplying the number of m3 of occupied space, as determined in the manner set out in Annex No 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 and hall listed in Annexes 2 and 3 is multiplied by the coefficients K1 to K5, Ki and Kp according to the formula
ZCU = ZC x K1 x K2 x K3 x K4 x K5 x Ki x Kp
where
ZCU..... basic price adjusted,
ZC....... basic price as specified in Annex 2 or Annex 3,
K1........ conversion coefficient of the basic price according to the type of construction referred to in Annex 4,
K2........ the conversion coefficient of the basic price according to the size of the average installed floor area in the building or separately valued parts shall be calculated according to the formula
K2 = 0,92 + 6,60PZP
where
0,92 and 6,60 are constants,
PZP... average built-in area (m2),
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 for halls but not less than 0,60,
where
ν.... is the average height of the floor in metres, 2,10; 2,80; 0,30 and 0,60 are constants,
K4........ the coefficient of installation of the construction shall be calculated using the formula
K4 = 1 + (0,54 x),
where
0,54 is a constant,
Total volume shares of structures and equipment listed in Annex 14 in Table 1 for buildings and in Table 2 for halls, with above-standard equipment, reduced by the sum of volume shares of structures and equipment with sub-standard equipment recorded from those tables.
Furthermore,
(a) 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 shall be determined from the formula
CCOP × ZC × K1 × K2 × K3 × K5 × Ki,
where
| CK | výše nákladů na pořízení dané konstrukce nebo vybavení v době a místě ocenění (Kč) |
| OP | obestavěný prostor budovy nebo |
| ZC | základní cena uvedená v příloze č. 2 nebo 3 (Kč/m3) |
| K1, K2, K3 | koeficienty uvedené výše |
| K5, Ki | koeficienty uvedené dále. |
The volume thus determined shall be multiplied by 1,852 and added to the sum of the volumes; the amount of other volume shares does not change;
(b) if the construction of the construction referred to in the relevant table in Annex 14 is missing, its fixed volume shall be multiplied by 1,852 and deducted from the sum of the volumes.
The amount of the coefficient K4 is limited by the range from 0,80 to 1,20, which can be exceeded only exceptionally on the basis of evidence;
K5............ position coefficient according to Annex 13,
Ki............. coefficient of change in the price of construction according to Annex No 35, relative to the price level of 1994 (1994 = 1,00),
Kp............ the divestibility coefficient set out in Annex No 36.
(4) The underground building and the underground hall are valued in accordance with Section 16.
Engineering and special ground construction
The price of the civil engineering and special land construction, other than the construction of a pond and a small water tank, 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 coefficients K5 of Annex 13, Ki of Annex 35 and Kp of Annex 36.
Family house, holiday cottage and holiday home
(1) The price of the family home, (2) holiday homes and holiday homes 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 house, holiday homes and holiday homes listed in Annex 6 is multiplied by the coefficients K4, K5, Ki and Kp according to the formula
ZCU = ZC x K4 x K5 x Ki x Kp,
where
ZCU..... basic price adjusted,
ZC....... basic price as specified in Annex 6,
K4........ the coefficient of installation of the construction shall be calculated using the formula
K4 = 1 + (0,54 x),
where
0,54 is a constant,
Total volume shares of structures and equipment listed in Annex 14, Table 3, with above-standard equipment, minus the sum of the shares of structures and equipment with sub-standard equipment.
If the design present in the construction site is not specified in the list of structures and equipment in the relevant table of Annex 14, its volume shall be determined from the formula
CCOP × ZC × K5 × Ki,
where
| CK | výše nákladů na pořízení dané konstrukce nebo vybavení v době a místě ocenění (Kč) |
| OP | obestavěný prostor rodinného domu, rekreační chalupy, rekreačního domku (m3) |
| ZC | základní cena popřípadě vynásobená koeficienty podle přílohy č. 6 (Kč/m3) |
| K5, Ki | koeficienty uvedené dále. |
The volume thus determined shall be multiplied by 1,852 and added to the sum of the volumes; the amount of other volume shares does not change.
Furthermore, the procedure set out for definition n in § 3 (3) (b) applies.
The amount of the coefficient K4 is limited by the range from 0,80 to 1,20, which can be exceeded only exceptionally on the basis of evidence;
K5........ position coefficient as specified in Annex 13;
Ki......... coefficient of change in the price of the buildings referred to in Annex 35, relative to the price level of 1994 (1994 = 1,00);
Kp........ the coefficient of sale set out in Annex No 36.
(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 3.
(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 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 § 5. The coefficients K1 to K4 shall be determined separately for the economic part, independently of the residential part.
(5) The valuation of holiday homes and holiday homes, where part of them serve other purposes, shall be treated mutatis mutandis in accordance with paragraphs 3 and 4.
Holiday cottage and garden cottage
(1) The price of holiday cabins and gardening cabins, the basic prices of which are not listed in Annex 17a and the price of the built-up holiday cabins and gardening cabins, shall be determined by multiplying the number of m3 of occupied space, as determined in Annex 1, by the basic price set out in Annex 7, determined according to 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, K5, Ki and Kp according to the formula
ZCU = ZC x K4 x K5 x Ki x Kp,
where
ZCU..... basic price adjusted,
ZC....... basic price as specified in Annex 7,
K4........ the coefficient of installation of the construction shall be calculated using the formula
K4 = 1 + (0,54 x),
where
0,54 is a constant,
Total volume shares of structures and equipment listed in Annex 14, Table 4, with above-standard equipment, reduced by the total shares of structures and equipment with sub-standard equipment.
If the design present in the construction site is not specified in the list of structures and equipment in the relevant table of Annex 14, its volume shall be determined from the formula
CKIP × ZCK × K5 × Ki,
where
| CK | výše nákladů na pořízení dané konstrukce nebo vybavení v době a místě ocenění (Kč), |
| OP | obestavěný prostor rekreační chaty nebo zahrádkářské chaty (m3), |
| ZCK | základní cena popřípadě vynásobená koeficienty podle přílohy č. 7 (Kč/m3), |
| K5, Ki | koeficienty uvedené dále. |
The volume thus determined shall be multiplied by 1,852 and added to the sum of the volumes; the amount of other volume shares does not change.
Furthermore, the procedure set out for definition n in § 3 (3) (b) applies.
The amount of the coefficient K4 is limited by the range from 0,80 to 1,20, which can be exceeded only exceptionally on the basis of evidence;
K5........ position coefficient according to Annex 13,
Ki......... coefficient of change in the price of construction according to Annex No 35, relative to the price level of 1994 (1994 = 1,00),
Kp........ the coefficient of sale set out in Annex No 36.
Side construction
(1) The price of the secondary construction shall be determined by multiplying the number of m3 of enclosed space, as determined in the manner set out in Annex 1, by the basic price set out in Annex 8, determined according to the type of construction and adjusted in accordance with paragraph 2.
(2) The base price of the secondary construction referred to in Annex 8 is multiplied by the coefficients K4, K5, Ki and Kp according to the formula
ZCU = ZC x K4 x K5 x Ki x Kp,
where
ZCU..... basic price adjusted,
ZC....... basic price as specified in Annex 8,
K4........ the coefficient of installation of the construction shall be calculated using the formula
K4 = 1 + (0,54 x),
where
0,54 is a constant,
ITEM.... the sum of the volume shares of structures and equipment listed in Annex 14, Table 5, with above-standard equipment, minus the sum of the shares of structures and equipment with sub-standard equipment.
If the design present in the construction site is not specified in the list of structures and equipment in the relevant table of Annex 14, its volume shall be determined from the formula
CKIP × ZCK × K5 × Ki,
where
| CK | výše nákladů na pořízení dané konstrukce nebo vybavení v době a místě ocenění (Kč), |
| OP | obestavěný prostor |
| ZCK | základní cena popřípadě vynásobená koeficienty podle přílohy č. 8 (Kč/m3), |
| K5, Ki | koeficienty uvedené dále. |
The volume thus determined shall be multiplied by 1,852 and added to the sum of the volumes; the amount of other volume shares does not change.
Furthermore, the procedure set out for definition n in § 3 (3) (b) applies.
The amount of the coefficient K4 is limited by the range from 0,80 to 1,20, which can be exceeded only exceptionally on the basis of evidence;
K5........ position coefficient according to Annex 13,
Ki......... coefficient of change in the price of construction according to Annex No 35, relative to the price level of 1994 (1994 = 1,00),
Kp........ the coefficient of sale set out in Annex No 36.
Garage
(1) The price of a separate or multi-storey, single-storey or double-storey garage constituting an accessory (1) of another structure or built-up garage shall be determined by multiplying the number of m3 of the occupied space, as determined in Annex 1, by the basic price referred to in Annex 9, determined according to the type of structure and adjusted in accordance with paragraph 2.
(2) The basic price of the garage listed in Annex 9 is multiplied by the coefficients K4, K5, Ki and Kp according to the formula
ZCU = ZC x K4 x K5 x Ki x Kp,
where
ZCU..... basic price adjusted,
ZC....... basic price as specified in Annex 9,
K4........ the coefficient of installation of the construction shall be calculated using the formula
K4 = 1 + (0,54 x),
where
0,54 is a constant,
Total volume shares of structures and equipment listed in Annex 14, Table 6, with above-standard equipment, minus the sum of the shares of structures and equipment with sub-standard equipment.
If the design present in the construction site is not specified in the list of structures and equipment in the relevant table of Annex 14, its volume shall be determined from the formula
CKIP × ZCK × K5 × Ki,
where
| CK | výše nákladů na pořízení dané konstrukce nebo vybavení v době a místě ocenění (Kč), |
| OP | obestavěný prostor garáže (m3), |
| ZCK | základní cena popřípadě vynásobená koeficienty podle přílohy č. 9 (Kč/m3), |
| K5, Ki | koeficienty uvedené dále. |
The volume thus determined shall be multiplied by 1,852 and added to the sum of the volumes; the amount of other volume shares does not change.
Furthermore, the procedure set out for definition n in § 3 (3) (b) applies.
The amount of the coefficient K4 is limited by the range from 0,80 to 1,20, which can be exceeded only exceptionally on the basis of evidence;
K5........ position coefficient according to Annex 13,
Ki......... coefficient of change in the price of construction according to Annex No 35, relative to the price level of 1994 (1994 = 1,00),
Kp........ the coefficient of sale set out in Annex No 36.
(3) 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.
Well
(1) The price of the well is determined by multiplying the number of meters of depth of the well by the price given in Annex 10 and adding the price of the accessories. The price thus calculated shall be multiplied by the coefficients K5 of Annex 13, Ki of Annex 35 and Kp of Annex 36.
(2) The impacted well is measured as a drill well with an internal diameter of up to 150 mm.
(3) A drill well with an internal diameter of 500 mm above shall be measured as a well of soccer.
(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 the outdoor adjustment shall be determined by multiplying the number of units of measurement by the basic price shown in Annex 11 or Annex 5 respectively and multiplying the coefficients K5 from Annex 13, Ki from Annex 35 and Kp from Annex 36 respectively. If 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 and the coefficients K5 shall be multiplied by the coefficients K5 of Annex 13, Ki of Annex 35 and Kp of Annex 36.
(2) The price of the outdoor modifications listed in Annex No 11 on the land in a functional unit with a construction valued in accordance with § 3 of type J, K in accordance with Annex 2 or § 5, or, where applicable, of the buildings referred to in § 7, 8, if these outdoor modifications consist of accessories to these constructions, shall be determined in accordance with paragraph 1 or with the exception of items 2.5, 2.7, 3.2, 15, 19, 21, 23 of Annex No 11 in a simplified manner of 2 to 3,5% of the determined construction price valued in accordance with § 3 of type J, K of Annex No 2 or 3,5 to 5,0% of the determined construction price valued in accordance with § 5 and of the construction or construction or construction constructions constituting their accessories.
(3) The price of the outdoor treatment not listed in Annex 5 or Annex 11 shall be determined on the basis of the cost of acquisition at the time of valuation and adjusted by the coefficient Kp of Annex 36.
Cemetery 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 its individual parts, plus the price of the installation and the price of the cemetery, multiplied by the coefficients K5 of Annex 13, Ki of Annex 35 and Kp of Annex 36.
Cultural monument
The cost of the building, which is a cultural land3), is determined according to § 3 to 11, § 16 and 17.
Apartment and non-residential space
(1) The price of an apartment in buildings not listed in Annex 2 under type J, K, or a built-up apartment and the price of a non-residential space owned under the Housing Act, (4) its equipment and accessories, (1) including a share of the common parts of the house (5) and their equipment which are part of the building shall be established as a proportion of the cost of the construction:
(a) in the case of a family house, by multiplying the number of m2 of the floor area of the valued flat or non-residential space, as determined in accordance with Annex 1, by the basic price per m2 determined in accordance with Annex 6, adjusted in accordance with paragraph 3;
(b) in other cases, by multiplying by the number of m2 of the floor area, determined in the manner specified in Annex 1, the basic price per m2 determined according to the type of construction in Annexes 2 and 3 and adjusted in accordance with paragraph 3.
(2) For the cases referred to in paragraph 1 (a) and (b), the floor area of balconies shall be multiplied by 0,17, the floor area of terraces and cellars, if not rooms, by 0,10.
(3) The basic price of an apartment or non-residential space listed in Annexes 2, 3 and 6 is multiplied by the coefficients K1, K4, K5, Ki and Kp according to the formula
ZCU = ZC × K1 × K4 × K5 × Ki × Kp,
where
| ZCU | základní cena upravená, |
| ZC | základní cena podle přílohy č. 2, 3 nebo 6, |
| K1 | koeficient přepočtu základní ceny podle druhu konstrukce uvedený v příloze č. 4. U bytu nebo nebytového prostoru v rodinném domě se použije koeficient K1=1,000 |
| K4 | koeficient vybavení stavby a oceňovaného bytu nebo nebytového prostoru (podle vybavení bytu nebo nebytového prostoru se hodnotí položky č. 7, 10, 12 až 17, 19 až 26 přílohy č. 6 podle typu stavby u bytů v rodinných domech nebo položky č. 7, 9, 11, 13, 14, 15, 18 až 23, 25, 26 příloh č. 2 a 3 podle typu stavby v ostatních případech, ostatní položky se hodnotí ve vztahu k vybavení stavby) se vypočte podle vzorce |
K4 = 1 + (0,54 x n),
where
Contents
ČÁST PRVNÍ
§ 1
§ 2
ČÁST DRUHÁ
HLAVA I
§ 3
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
§ 11
§ 12
§ 13
§ 14
§ 15
§ 16
§ 17
§ 18
§ 19
§ 20
HLAVA II
§ 21
§ 22
HLAVA III
§ 25
§ 26
§ 26a
ČÁST TŘETÍ
§ 27
§ 28
§ 29
§ 30
§ 31
ČÁST ČTVRTÁ
§ 31a
§ 31b
ČÁST PÁTÁ
§ 32
ČÁST ŠESTÁ
§ 33
§ 34
§ 35
§ 36
§ 37
§ 37a
§ 38
§ 38a
ČÁST SEDMÁ
§ 39
ČÁST OSMÁ
§ 40
§ 41
§ 42
§ 43
§ 44
§ 45
§ 46
ČÁST DEVÁTÁ
§ 47
§ 48
§ 49
§ 49a
§ 50
§ 51
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Regulation Information
| Citation | Decree No. 540 / 2002 Coll., implementing certain provisions of Act No. 151 / 1997 Coll., on the Valuation of Assets and on the Amendment of Certain Acts (Law on the Valuation of Assets) |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2002 |
|---|---|
| Effective from | 01.01.2003 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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