Decree No. 617 / 2006 Coll.
Decree amending Decree No. 540 / 2002 Coll., implementing certain provisions of Act No. 151 / 1997 Coll., on the valuation of assets and amending certain laws (Law on the valuation of assets), as amended
Valid
Effective from 01.01.2007
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617
DECLARATION
of 20 December 2006
amending Decree No. 540 / 2002 Coll., implementing certain provisions of Act No. 151 / 1997 Coll., on the valuation of assets and amending certain laws (Law on the valuation of assets), 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 (Act on the valuation of assets), as amended by Act No 121 / 2000 Coll., Act No 237 / 2004 Coll. and Act No 257 / 2004 Coll., ("the Act '):
Decree of the Ministry of Finance No 540 / 2002 Coll., implementing certain provisions 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 Decree No. 452 / 2003 Coll. and Decree No. 640 / 2004 Coll., is amended as follows:
1. in Article 2 (h) and (i), including footnote 1a, the following shall be added:
"(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;
(1a) § 2 (b) of Decree No. 501 / 2006 Coll., on general requirements for the use of the territory. '
2. In Article 2, at the end of point (j), the dot is replaced by a comma and the following point (k) is added:
"(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 collaborative decision (1d). There may also be more built-up land in the functional unit.
1b) § 32 of Act No. 50 / 1976 Coll., on Territorial Planning and Construction Regulations (Construction Act), as amended.
1c) § 66 of Act No. 50 / 1976 Coll., as amended by Act No. 83 / 1998 Coll.
1d) § 82 of Act No. 50 / 1976 Coll. '
3. In Part Two, the heading reads: "VALUATION OF THE STATUTES BY COST, COMBINATION BY COST AND EXPORTS AND SUPPORT '.
4. In Paragraph 3 (3), the formula shall:
"K2 = 0,92 + 6,60 m2 of average built-up area"
is replaced by "K2 = 0,92 + 6,60PZP 'and after the words
"0,92 and 6,60 are constants', the words" PZP... average built-up area (m2) 'are added.
5. In Article 3 (3), the words "of the cost of its acquisition at the time and place of the valuation, multiplied by the contribution of 1Ki and the coefficient of 1,852 'are replaced by the words" of the cost of its acquisition at the time and place of valuation'.
"from 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 haly (m3) |
| 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; where the amount of other volume shares does not change, ';
6. In Article 3 (4), "4 'is replaced by" 16' and "mutatis mutandis' is deleted.
7. In Article 5 (2), after the first sentence, the words "If the design which is present in the construction is not listed in the relevant table of Annex 14, its volume shall be determined from the CCOP × ZC × K5 × Ki formula,
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; where the amount of the other volume shares does not change. ';
8. In Article 5 (2), second sentence, the word "(a) 'is deleted.
Note 2:
"2) § 2 (a) (2) of Decree No. 501 / 2006 Coll., on general requirements for the use of the territory."
9. In Paragraph 6 (1), the word 'unfinished' is replaced by 'built-up'.
10. in Article 6 (2), after the first sentence, the words "If the design which is present in the construction is not listed in the relevant table of Annex 14, its volume shall be determined from the CCOP × ZCK × K5 × Ki formula,
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; where the amount of the other volume shares does not change. ';
11. in Article 6 (2), second sentence, the word "(a)" shall be deleted;
12. in Paragraph 7 (2), after the first sentence, the words "If the design which is present in the construction is not listed in the relevant table of Annex 14, the volume shall be determined from the CCOP × ZCK × K5 × Ki formula,
where
| CK | výše nákladů na pořízení dané konstrukce nebo vybavení v době a místě ocenění (Kč), |
| OP | obestavěný prostor vedlejší stavby (m3), |
| 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; where the amount of the other volume shares does not change. ';
13. in Article 7 (2), second sentence, the word "(a)" shall be deleted;
14. in Paragraph 8 (1), the word 'unfinished' is replaced by 'built-up';
15. in Paragraph 8 (2), after the first sentence, the words "If the design which is present in the construction is not listed in the relevant table of Annex 14, its volume shall be determined from the CCOP × ZCK × K5 × Ki formula,
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; where the amount of the other volume shares does not change. ';
16. in Paragraph 8 (2), second sentence, the word "(a)" shall be deleted;
17. In Paragraph 10, the following paragraph 2 is inserted after paragraph 1:
"(2) The price of the outdoor modifications listed in Annex 11 to the functional unit on the land 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 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 2, or 3,5 to 5,0% of the determined building price valued in accordance with § 5 and of the building or building constructions constituting their accessories."
Paragraph 2 shall become paragraph 3.
18. Under the title of Section 12, the title is inserted: "Cultural landmark '.
19. in Paragraph 13 (1) (a) read:
"(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,"
20. Paragraph 13 (3) reads:
"(3) The basic price of the 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 x K1 x K4 x K5 x Ki x 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
0,54 is a constant,
| n | součet objemových podílů konstrukcí a vybavení uvedených v příloze č. 14 v tabulkách č. 1 a 2 s nadstandardním vybavením snížený o součet objemových podílů konstrukcí a vybavení s podstandardním vybavením zjištěných z uvedených tabulek. |
If the design present in the apartment or non-residential space or common parts of the building is not specified in the list of structures and equipment in the relevant table of Annex 2 or Annex 3 or 6, its volume shall be determined from the formula
CKPPK × ZC × K5 × Ki,
where
| CK | výše nákladů na pořízení dané konstrukce nebo vybavení v době a místě ocenění (Kč), |
| PPK | podlahová plocha bytu nebo nebytového prostoru (m2), jedná-li se o konstrukci nebo vybavení, jež je součástí oceňovaného bytu nebo nebytového prostoru nebo celková podlahová plocha všech bytů a nebytových prostorů v budově nebo hale (m2), ve které se oceňovaný byt nebo nebytový prostor nachází, jedná-li se o konstrukci nebo vybavení, jež je společnou částí stavby, |
| ZC | základní cena oceňovaného bytu nebo nebytového prostoru zjištěná podle přílohy č. 2, 3 nebo 6 (Kč/m2), |
| K1 | koeficient uvedený 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.
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 only be exceeded on the basis of conclusive justification;
| K5 | koeficient polohový podle přílohy č. 13, |
| Ki | koeficient změny cen staveb podle přílohy č. 35, vztažený k cenové úrovni roku 1994 (1994 = 1,00), |
| Kp | koeficient prodejnosti uvedený v příloze č. 36.“. |
21. In Section 14, the title reads "Built-in Construction."
22. In the first sentence of Paragraph 14, the words "unfinished buildings' are replaced by the words" built-up buildings'.
23. In Article 15 (1), the words "which were intended for disposal by the construction office 'shall be replaced by the words" the removal of which has been decided by the court or which has been ordered by the construction office to remove 6a) or, where appropriate, the removal of 6b) due to poor technical condition', including footnotes 6a and 6b, which are:
"6a) § 129 of Act No. 183 / 2006 Coll., on Territorial Planning and Construction Regulations.
6b) § 128 (3) of Act No. 183 / 2006 Coll., on Territorial Planning and Construction Regulations. '.
24. Paragraph 15 (2), including footnote 6, reads:
"(2) The price of a building which is not required to be removed by the construction authority (6c) shall be asascertained in accordance with paragraph 1 in the case of a construction which is intended for disposal because of a poor technical condition.
6c) § 128 (1) of Act No. 183 / 2006 Coll., on Territorial Planning and Construction Regulations. '.
25. in Article 16, the words "price comparison" are replaced by the words "price."
26. In Article 17, the words "for buildings valued in accordance with Sections 3, 5 to 8, or 16," shall be inserted after the words "the observed price."
27. In the second sentence of Paragraph 17, the words "if the equipment of the building is assessed by the equipment coefficient K4 'are replaced by the words" if the missing structure of the foundations has been applied in the calculation of the equipment coefficient K4'.
28. In Paragraph 20 (2), the word 'unfinished' is replaced by 'built-up'.
29. In Part Two of Title II, "VALUATION OF COMBINATION COSTS AND EXPORTS 'is read as follows:
30.
(1) Where a building is leased, with accessories and land, where appropriate, the price of which is determined in a cost-based manner pursuant to § 3, as a whole to one or more tenants, shall be valued at a combination of the cost-benefit method.
(2) Where a part of a construction type B, F, H, J, K, R, S, Z as defined in Annex 2 and C, I, J as defined in Annex 3, with accessories and land in accordance with its purpose of use, such construction shall be valued by combining the cost-benefit method. The rent in the leased parts is calculated at the rate of the normal rent (Section 2 (1) of the Law).
(3) If a set of buildings with facilities without land and permanent crops containing at least two buildings is leased, the price of which is determined by a cost method of valuation according to § 3, as a whole to one or more tenants without distinction of rent on individual buildings, the set of buildings as a whole shall be valued by combining the cost-benefit method.
(4) If the accessories serve not only the buildings valued in accordance with paragraphs 1, 2 and 3, but also the buildings valued in a cost-only manner, they shall be included in the valuation of the combination of the cost-benefit method if its use predominates, together with the construction valued in that way, unless otherwise stated in the lease contract.
(5) Energy buildings such as boiler rooms, exchanger stations, trafostations are always considered as buildings valued in accordance with § 3 for the purposes of assessing the combination of cost and revenue methods, regardless of their built-up area.
(6) If the buildings which are a cultural monument meet the conditions laid down in paragraph 1 or 2 or 3, they shall be valued in a combination of cost and yield methods.
(7) The price of the buildings referred to in paragraphs 1 to 3 shall be determined from the price determined in a cost-free manner, without the sales coefficient of Kp and the price of the buildings determined in a profit-making manner, with the method of calculating the price being set out in Annex 15a, Table 2, according to the classification into the group referred to in Table 1, on the basis of the real estate development analysis. The price determined by the cost method of the set of constructions shall be determined as the sum of the prices of the individual constructions of the set without the coefficient of sale. "
31.
(1) The price of the real estate referred to in Section 21, determined in the yield method, is calculated using the formula
CV = Np × 100,
where
| CV | cena zjištěná výnosovým způsobem, |
| N | roční nájemné upravené podle následujících odstavců, |
| p | míra kapitalizace v procentech uvedená v příloze č. 15; u staveb s víceúčelovým užitím se použije míra kapitalizace podle převažujícího účelu užití; jsou-li podíly účelu užití shodné a míra kapitalizace rozdílná, použije se vyšší míra kapitalizace. U souboru staveb se míra kapitalizace použije podle jeho základního účelu užití. |
(2) The annual rent shall be determined from the lease contract or other rental documents. If there is no proof of the rent payment or if the rent is lower than normal, it shall be determined at the level of the usual rental method of determining the normal price (Section 2 (1) of the Law). The amount of the normal rent must be shown to be justified. The annual rent shall be the sum of the rent for the floor areas of the building which can be rented and which shall be recorded from the total floor area of the building as the sum of the determined area of the floor areas of each floor, broken down by use, with an indication of the rent, not including floor areas of the common building areas such as corridors, staircases, or soils, cellars, laundries, drying rooms, boiler rooms, etc., unless they are included in the lease contract. The total floor area shall be reduced by the floor area of not-rented spaces whose technical condition of the accident does not permit use or their construction design is special and there is no presumption of rental only on the basis of evidence.
(3) The prices of services provided with the use of leased property are not included in the annual rent.
(4) The annual rent recorded for the entire construction or set of buildings referred to in paragraphs 2 and 3 shall be reduced by 40% and, where applicable, by the rent of the land, if it is another owner, or by 5% of the price of the land determined according to the price map of the building land (Section 10 of the Act) or by Article 28 if the construction and land are owned by the same legal or natural person. The calculation is based only on built-up areas of buildings valued under § 21 (1) to (3). The total amount of the deduction shall not exceed 50% of the annual rent determined in accordance with paragraphs 2 and 3.
(5) The land shall be valued separately in accordance with Part Three. "
32. In Paragraph 25 (1), the word "theirs' is replaced by the word" hers'.
33. in Article 26a (1), the words "their equipment or any outdoor treatment referred to therein" shall be replaced by the words "its equipment and any outdoor treatment constituting its accessories, referred to therein";
34. in Paragraph 26a (2), "to 1d" is replaced by "and 1b";
35. in Article 26a (2), the formula for the calculation of Kcp is replaced by the number "11" of the upper index.
36. in Article 26a (4), "to 1d" is replaced by "and 1b";
37.In Article 26a (5), "1, 2, 5, 8 and 10" is replaced by "1, 2, 6, 9 and 11."
38. in Article 26a (6), the word "theirs" is replaced by "hers";
39. In Article 27 (4), the words "no territorial decision has been given 9) or building permit 10)" shall be replaced by the words "no regulatory plan (a), no territorial decision 9b), no territorial agreement9c), no declaration has been made to the construction authority (10a) or 10b), no public contract (c), no certificate has been drawn up by an authorized inspector10d), or no intention to remove the building authority11a) has been notified to the construction authority."
footnotes 9a, 9b, 9c, 10a, 10b, 10c, 10d, and 11a are as follows:
"9a) § 61 of Act No. 183 / 2006 Coll.
9b) § 76 of Act No. 183 / 2006 Coll.
9c) § 96 of Act No. 183 / 2006 Coll.
10a) § 104 of Act No. 183 / 2006 Coll.
10b) § 115 of Act No. 183 / 2006 Coll.
10c) Sections 78 (3) and 116 of Act No. 183 / 2006 Coll.
10d) § 117 of Act No. 183 / 2006 Coll.
11a) § 128 of Act No. 183 / 2006 Coll. '.
40. In Paragraph 28 (1), the word "led 'is replaced by" registered'.
41. in Paragraph 28 (1) (b), "4.00," is replaced by "5.00,"
42. In Paragraph 28 (1) (b), "the price of the land in CZK" shall be added to the quarry line and the designation "m2."
43.In Paragraph 28 (1) (g):
"(g) 500 CZK in Český Krumlov, Děčín, Frýdku-Městka, Havířov, Chomutov, Jáchymov, Karviné, Kladno, Luhačovice, Mladá Byslav, Most, Poděbrady, Přerov and Teplice,."
44. Paragraph 28 (2) to (12) reads as follows:
"(2) The price referred to in paragraph 1 shall be adjusted by the increases and reductions referred to in Annex 18 with the justification and multiplied by the coefficients Ki from Annex 35 and Kp from Annex 36.
(3) The price per m2 of unbuilt land intended for the construction of the regulatory plan (9a), the decision on the location of the construction site (13a), the territorial assent (9c), the announcement to the construction authority (10a), the building permits (10b), the public contract (10c) or the certificate of the authorised inspector10d), except for the land referred to in paragraph 7, is the price referred to in paragraph 1 (a) to (l) adjusted in accordance with Annex 18 with the justification and multiplied by the coefficients Ki of Annex 35 and Kp of Annex 36. At the same time,
(a) if a future part of the land actually built is clearly evident from the listed documents under the building law, the price of the remaining part of the land shall be multiplied by 0,40; the same applies if the maximum permissible building capacity of the land is determined by special legislature14;
(b) if the listed documents under the building law do not show the future part of the plot actually built up, the price for the whole plot shall be multiplied by 0,80.
(4) The price per m2 of unbuilt land determined by the decision to change the use of the territory of 15a for landfills, storage, weaning and handling areas, natural sports grounds, recreational areas, flood facilities or land so used, with the exception of land valued in accordance with paragraph 8, is multiplied by 0,50. This price shall be adjusted in accordance with Annex 18 and multiplied by the coefficients Ki from Annex 35 and Kp from Annex 36.
(5) The price per m2 of the garden or parcel land of the other areas constituting a single functional unit with construction and construction plot valued on the basis of the price map of the building plot or in accordance with paragraph 2 shall be that fixed in accordance with paragraph 2, multiplied by 0,40.
(6) Land valued in accordance with paragraph 7 and with paragraphs 3 and 4 of Section 31 and Section 32 (6) and (7) does not constitute a single functional unit.
(7) Land registered in the land register of the type of land other area shall be the use of the land of the railway, motorway, road, other roads and other transport area not forming part of the infrastructure, as well as the land already used for those purposes and the land for those purposes determined by the construction location decision 13a) or the permit 10b) shall be valued in accordance with paragraph 1 and multiplied by a coefficient of 0,60. This price shall be adjusted according to item No 12 of Annex No 18, if it is a plot situated in the cadastral territory in which the municipality is not situated, and also under item No 13 of Annex No 18, if it is a plot outside the built-up area or outside the built-up area, and the coefficients Ki from Annex No 35 and Kp from Annex No 36 shall be multiplied. Where such land is used for business for remuneration and, in particular, in a functional connection with commercial construction (e.g. parking and weaning, storage and handling areas of commercial houses, accommodation and catering facilities), their price shall be established in accordance with paragraph 2, with the exception of the adjustment referred to in items 12 and 13 of Annex 18.
(8) The basic price of the land for which a decision has been taken to change the use of the land in respect of extractive and similar works or related thereto, in particular for the setting-up of quarries, sandquarries, drains and droughts, other than land for rendering, shall be determined in accordance with paragraph 1 (a) to (l) and multiplied by a coefficient of 0,50. This price is no longer adjusted.
(9) Land registered in the land register in the type of land built and courtyard shall be valued in accordance with paragraph 2 regardless of the actual extent of the construction.
(10) If the land on which the regulatory plan (a), the territorial agreement (9c), the territorial decision (13a) has been issued, a building permit (10b) has been issued, a public contract (10c) has been concluded, or a certificate (10d) has been issued, construction, evaluation of the land according to the actual purpose of use.
(11) The criteria set out in paragraphs 1 to 10 are decisive for the valuation of land. If the measured plot meets the criteria in several paragraphs at the same time, the following order of application of paragraphs 2, 3, 4, 8, 7, 5 shall apply to the valuation method.
(12) The price determined in accordance with paragraphs 1 to 12 must not be less than 7 CZK / m2. "
footnotes 13a and 15a read:
"13a) § 79 of Act No. 183 / 2006 Coll.
15a) § 80 of Act No. 183 / 2006 Coll. '
45. In Paragraph 28, paragraphs 13 to 15 are deleted.
46. In Article 29 (1), the word "registered 'is replaced by the word" registered' and the words "permanent grassland 'are inserted after the word" permanent grassland', and the words "if no non-agricultural use is foreseen by a zoning plan or regulatory plan or is not subject to a zoning or construction procedure under a building law, ';
47. in Paragraph 29 (2), the words "multiply" shall be inserted after the words "justify and" multiply "and the words" Annex No 36 "shall be replaced by" Annex No 36. "
48. In Paragraph 29 (3), the words "multiply 'shall be inserted after the words" with justification and'.
49. in Paragraph 29 (4), "CZK 0,70 per m2" is replaced by "CZK 0,70 / m2."
50. In the first sentence of Paragraph 30 (1), the words "unless otherwise provided for by a zoning or regulatory plan or under a zoning or construction procedure under a building law are inserted after the parentheses."
51.Paragraph 30 (2) shall be deleted;
52. Paragraph 30 (3) becomes paragraph 2.
53.In § 30 (2), "CZK 0,70 per m2" is replaced by "CZK 0,70 / m2."
54. in Article 31 (1) and (2):
"(1) Land which is not building land under § 9 (1) (a) of the Act but which is included in a valid zoning plan or regulatory plan 18a) as land intended for construction or land on which construction is permitted shall be valued in accordance with § 28 (2) or (7) and multiplied by a coefficient of 0,30. This price may not be lower than the price determined in accordance with paragraph 4.
(2) The price per m2 of the garden or parcel land of the other areas which constitute a functional unit with construction and construction plot valued on the basis of the price map of the building plot or in accordance with Paragraph 28 (2), if not for the property of the same owner, is the price determined in accordance with Paragraph 28 (2) multiplied by 0,40. This price may not be lower than the price determined in accordance with paragraph 4. ';
Footnote 18a reads:
"18a) Sections 43 and 61 of Act No. 183 / 2006 Coll. '.
55. in Paragraph 31 (3), "30%" is replaced by "25%."
56. in Article 31 (4), the words "tanks and other water" shall be deleted;
57. in Article 31 (4) (a) and (b):
"(a) 9% of the basic price of the building plot referred to in Article 28 (1) (a) to (l), if the site is located in the built-up area,
(b) 7% of the basic price of the building plot referred to in Article 28 (1) (a) to (l), if the plot is located in a stationary area, '.
58. In Paragraph 31, the following point (c) is added at the end of paragraph 4:
"(c) 5% of the basic price of the building plot referred to in Article 28 (1) (a) to (l), if the plot is situated in an unbuilt area."
59. In Paragraph 31 (6), the words "1, 2," are deleted and the words "7 CZK per m2." are replaced by the words "7 CZK / m2."
60. The heading of Part Four shall read "VALUATION OF THE PROCESSES AND OBSERVATIONS OF THE COMBINATION COSTS AND EXPORTS '.
61.§ 31a reads:
(1) Where a set of buildings with accessories is leased, including land, containing at least two buildings, which are valued in a cost-based manner pursuant to Article 3, as a whole to one or more tenants without distinguishing the rent on individual buildings or land, they shall be valued as a whole by combining the cost-benefit method.
(2) The price of the real estate referred to in paragraph 1 shall be determined from the price determined by the cost method of the set of constructions calculated as the sum of the prices of the individual constructions of the set determined in a cost-effective manner, without the Kp coefficient and the land price determined on the basis of the price map of the construction sites of the municipality or in accordance with § 28, without the Kp coefficient, and the price established in a profit-based manner, the price calculation method being set out in Annex 15a in Table 2, according to the classification in accordance with Table 1, on the basis of the property development analysis. "
62.Paragraph 31b (1) reads as follows:
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Regulation Information
| Citation | Decree No. 617 / 2006 Coll., amending Decree No. 540 / 2002 Coll., implementing certain provisions of Act No. 151 / 1997 Coll., on the valuation of assets and amending certain laws (Law on the valuation of assets), as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.2006 |
|---|---|
| Effective from | 01.01.2007 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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