Verordnung des Bundesminsters für Finanzen über die Mitwirkung von Bediensteten der Gemeinde Unterpremstätten für das Finanzamt Graz-Umgebung bei der Einheitsbewertung (Mitwirkungs-V Gemeinde Unterpremstätten)
511. Verordnung des Bundesministers für Finanzen über die Mitwirkung von Bediensteten der Gemeinde Unterpremstätten für das Finanzamt Graz-Umgebung bei der Einheitsbewertung (Mitwirkungs-V Gemeinde Unterpremstätten) Mit Zustimmung der Gemeinde Unterpremstätten wird gemäß § 80a des Bewertungsgesetzes 1955, BGBl. Nr. 148/1955, in der Fassung BGBl. I Nr. 100/2006, verordnet:
§ 1. Bei der Ermittlung und Feststellung von Einheitswerten (einschließlich der Bewertungsgrundlagen) des Grundvermögens und der Betriebsgrundstücke gemäß § 60 Abs. 1 Z 1 des Bewertungsgesetzes 1955 sowie der davon abgeleiteten Grundsteuermessbetragsbescheide werden Bedienstete der Gemeinde Unterpremstätten als Organe des Finanzamtes Graz-Umgebung tätig.
§ 2. (1) Die Mitwirkung ist eingeschränkt auf wirtschaftliche Einheiten gemäß § 2 des Bewertungsgesetzes 1955 oder Betriebsgrundstücke, die jeweils zur Gänze auf dem Gebiet der Gemeinde Unterpremstätten liegen.
(2) Ausgenommen von der Anwendung dieser Verordnung sind übersteigende Wohnungswerte im Sinne des § 33 des Bewertungsgesetzes 1955 und Grundbesitz, der bisher als land- und...
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