【正文】 he Sales Information The purpose of the Property Register is to record the valuation of each property and thereby assist the authorities in calculating and collecting property taxes. The register contains information concerning identification of the property (cadastral nnumber and property number),area of each land parcel,and the resulting land and property register is maintained by the local authoritiesthe 275 municipal guidelines for running the register are determined by the Central Customs and Tax Administration of the Ministry of Taxation. The Building and Dwelling Register was established 197779 and is based on the valuation forms from the register contains detailed information about the building such as number of floors,floor area,and building establishing the register the owners were informed about the recorded contents,and they are informed when any changes register is controlled and continuously updated by the municipal housing authorities as a part of their daily routines of issuing building permits. The sales information derives from sales declarations that the buyer of a property must submit to the municipal authorities during the process of declaration states the sales price,details about payment and the nature of the transfer(open market sale,heritage,family transfer,auction).The deed cannot be registered in the Land Book unless it is proved that the sales declarations have been submitted to the municipal authority. Statistical information from the three sources is used in calculating the proposed values for as well the total value as the land value. The landowner may appeal the result of the valuation and 1966 the notification to the owners contained only information about the assessed caused a large number of appeals without any specified the 1996 general valuation the notifications were now include all information and calculations used in the valuation process. The valuation anisation Denmark is anised into 224 valuation each district there is a valuation mittee with three is a typical is the responsibility of the mittee to ensure that all assessments are made according to the regulations and that the necessary basis material is mittee is served by a secretariat in the municipal municipalities are responsible for collecting and updating the property data necessary for the valuation. Appeals concerning the values can be made to the Supervisory Valuation are 27 Supervisory Valuation Boards reach consisting of a number of chairmen from the valuation mittees. If decisions of the Supervisory Board are not accepted,further appraise can be made to the National Tax Minister for Taxation appoints the members normally ing from the political parties and major anizations. The Central Customs and Tax Administration acts as a secretariat for the practice the regional offices under the Central Customs and Tax Administration will act as supervisors of the local valuation mittees and may remend changes of valuation made by the local valuation mittees. It is currently considered to deregulate the valuaton anisation by abolishing the valuation mittees as well as the supervision valuation ,responsibility for the valuation process will be placed at the 29 regional Custom and Tax ,15 regional Tax Appeal Board,each with five members,will be e