It changes the landscape in the calculation of their taxable value , whether they are within, or outside the objective system provides for a new decision of it. For example, it becomes clear what oldness means, facades, land use factors. In particular: 1. A façade If the property of which the taxable value is to be determined has a roadfront, or on roads from the axis of which the limit of two or more circular zones passes, whether these roads are a limit of municipalities or communities or settlements, the highest of the zone values shall be taken. If it has a linear zone the value of this linear band shall be taken. The facades of a property are considered to be its sides that have an opening (window, door, or case) in a street, arcade, or in the uncovered area of the plot. It is specified that especially with regard to basements, where their roof is below or up to the ground surface, the existence of any skylight in them is not considered as opening. For land, its sides bordering common areas shall be considered as facades. 2. Underground – Semi-basement The floor or part of the floor that is designated as basement in the respective permit of the Urban Service (approved plans) or in practice establishing horizontal property and generally in each title of its acquisition. In the event that there is none of the above elements the designation of an area as a basement will be certified by the competent Town Planning Service or by a certificate of a competent engineer. The evidence is required in all cases of basements except where the basement has entrance only from the central staircase or from an indoor ground floor or is a car park. Semi-basement spaces shall be considered ground floor unless it is demonstrated, after the presentation of a certificate by the competent Town Planning Service or a competent engineer, that they are underground. 3. Oldness Old age begins to be calculated after two years from the date of issue of the building permit or its last revision (e.g. if issued on 30.9.1978 old age begins to be calculated from 30.9.1980) and is expressed in a full number of years, assuming that a period less than six months is not taken into account, while longer is considered as a year. If there is no building permit, old age is calculated from the date of construction, proven by any public document, such as earlier title of acquisition, legalization of arbitrariness, start of electrification. The old age is also demonstrated by the confirmation that the procedure for placing the property in place in the provisions governing the regulation of arbitrari persons in force, as issued by the relevant information system of the Ministry of Environment and Energy, accompanied by the corresponding registration sheet. For arbitrary constructions in a traditional settlement, if: – 30% of the special fine has been paid and – a building certificate has been issued, as a time of age of the property is the one mentioned in the registration sheet of the registration declaration. Semi-universities – Solicitors For cases where semi-university spaces and attics are settled for the proof of old age, the form bearing the relevant cancellations from the competent town planning office, which is not published by some TTE platform, is accepted. Licences for changing only the use of the building or renovation permits which do not affect the carrying organisation of the building shall not be taken into account for the calculation of old age. 4. Explosive property A recent document is required by the principle that declared expropriation, from which it follows: a) That expropriation has been declared (declaration of expropriation and F.E.C. in which it has been published). (b) That expropriation has not been withdrawn and (c) The surface of the expropriated parts. In an unexploded property which has also been designated as being preserved, only the coefficient of retention shall apply. 5. Land The new decision stipulates that the land use factors (S.A.O.) listed in the price tables are identical to the building factors . However, if the plot is bound by urban or other provisions or has been modified in the meantime the conditions for building the area, so that the SDR which can or has already been carried out, as a result, is different from the S.A.O. listed in the price tables (smaller or larger), to calculate the value of the plot as S.A. It is obtained that can or has already been carried out and not that of the price tables. This arrangement shall not apply where there is a possibility to transfer the construction factor (SDR) in another property as well as in areas where the SDR is different for each use of land, so as S.A.O. the average of the SDRs of all uses shall be taken. Where an uncovered plot is located in a pre-existing settlement of the year 1923 or a population of less than 2,000 and has an area of more than twice the normally full area of its area, a certificate of the competent City Department or the Municipality or the Community or a certificate of a competent engineer is required that it cannot be divided into smaller areas. Then, as S.A.O. is taken that corresponds to the total area of the plot. If the above attestation is not presented, then as SAO. the minimum surface area of the area shall be taken.
Real estate: What changes in the calculation of taxable value within and outside the objective system
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