Bundesgesetz vom 14. Juli 1960 über eine Abgabe von land- und forstwirtschaftlichen Betrieben.
Der Nationalrat hat beschlossen:
Artikel I.
§ 1. Gegenstand der Abgabe.
Gegenstand der Abgabe sind 1. die land- und forstwirtschaftlichen Betriebe im Sinne des § 1 Abs. 2 Z. 1 des Grundsteuergesetzes 1955, BGBl. Nr. 149, und 2. die Grundstücke im Sinne des § 1 Abs. 2
Z. 2 des Grundsteuergesetzes 1955, soweit es sich um unbebaute Grundstücke handelt, die nachhaltig land- und forstwirtschaftlich genutzt werden.
§ 2. Bemessungsgrundlage.
Bemessungsgrundlage für die Abgabe ist a) hinsichtlich der im § 1 Z. 1 angeführten Betriebe der für Zwecke der Grundsteuer festgesetzte Meßbetrag und b) hinsichtlich der im § 1 Z. 2 angeführten Grundstücke ein besonderer Meßbetrag, der sich nach den Vorschriften des Grundsteuergesetzes 1955 ergeben würde, wenn das Grundstück als land- und forstwirtschaftliches Vermögen im Sinne des Bewertungsgesetzes 1955, BGBl. Nr. 148, bewertet worden wäre.
§ 3. Festsetzung des Jahresbetrages.
Die Abgabe beträgt 150 v. H. der Bemessungsgrundlage nach § 2. Der Jahresbetrag der Abgabe ist mit Bescheid festzusetzen. Diese Festsetzung gilt innerhalb des Hauptveranlagungszeitraumes der Grundsteuermeßbeträge auch für die folgenden Jahre, soweit nicht infolge einer
Änderung der Voraussetzungen für die Festsetzung des Jahresbetrages ein neuer Bescheid zu erlassen ist.
§ 4. Abgabeschuldner.
Abgabeschuldner ist derjenige, der für den im
§ 1 bezeichneten Abgabegegenstand gemäß § 9
des Grundsteuergesetzes 1955 Schuldner der Grundsteuer ist. Für Grundbesitz, den der Abgabeschuldner nicht selbst bewirtschaftet, kann der Abgabeschuldner von demjenigen, der den Grundbesitz bewirtschaftet, die Rückerstattung der Abgabe verlangen.
§ 5. Haftung.
...
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