Bundesgesetz vom 12. Dezember 1985, mit dem die Realschätzungsordnung geändert wird
Der Nationalrat hat beschlossen:
Artikel I Die Realschätzungsordnung vom 25. Juli 1897,
RGBl. Nr. 175, idF der Verordnung vom 25. April 1900, RGBl. Nr. 80, der Verordnung vom 23. März 1917, RGBl. Nr. 135, und vom 11. Jänner 1932,
BGBl. Nr. 23, und des Bundesgesetzes vom 19. Feber 1975, BGBl. Nr. 137, wird geändert wie folgt:
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Im § 9 Abs. 3 werden die Worte „bei einem der Hauszinssteuer unterliegenden Objekte" durch die Worte: „bei einem Gebäude im Sinn des § 16
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3" ersetzt.
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§ 16 Abs. 1 lit. b hat zu lauten:
„bei Gebäuden, die weder ganz oder zum Teil vermietet sind noch vermietet werden könnten und mit denen ein land- oder forstwirtschaftlicher oder ein Industriebetrieb nicht verbunden ist; einer Vermietung oder Vermietbarkeit ist eine gleichartige andere tatsächliche Nutzung oder Nutzungsmöglichkeit gleichzuhalten;
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§ 16 Abs. 3 hat zu lauten:
„Gebäude, die ganz oder zum Teil vermietet sind oder vermietet werden könnten, wobei einer Vermietung oder Vermietbarkeit eine gleichartige andere tatsächliche Nutzung oder Nutzungsmöglichkeit gleichzuhalten ist, samt den dazugehörenden unverbauten Flächen, sind stets einer zweifachen Bewertung zu unterziehen, nämlich der nach dem kapitalisierten Zinsertrag und der nach dem Grund- und Bauwert. Der Schätzwert ist zwischen den Ergebnissen dieser beiden Bewertungen festzulegen,
wobei die Gründe anzugeben sind, aus denen sich der Schätzwert dem einem oder dem anderen derselben mehr annähert."
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Der vierte Satz des § 18 hat zu lauten:
„Andere...
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