外文翻譯---丹麥的物業(yè)估價(jià)與征稅-其他專業(yè)(存儲(chǔ)版)
【正文】 lic regulations such as planning regulations,preservation of buildings or nature,and rent controlmust be taken into easements such as regulations for a major dwelling area are also private regulations and easements are,however,not taken into means that any unusual rent agreements or mortgage conditions should not influence the valuation. The land value is assessed as the full market value(assumed cash payment)of the land without the buildings or other constructions ,the value is assessed to reflect the best possible economic use of the landdisregarding any existing buildings and the present land public regulations concerning the landusebut not the buildingsare taken into land value includes all kind of site improvements such as drainage,sewerage or roads. The valuation process Before 1960 the first step of the valuation process was to send out forms to the landowners,asking them to fill in all the basic information about the land and buildings and then return the forms to the valuation authorities. After puterization of the Valuation Register in 1960 and the establishment of the Building and Dwelling Register in 1980 the landowners of the private dwellings and summer cottages no longer have to fill in any necessary information about land and buildings are already recorded and continually updated in the puter registers. Information needed for the valuation process derives from three source: The Register of Properties The Building and Dwelling Register The 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 n
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