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- Title
Bodenrichtwerte im grundsteuerlichen Bewertungsrecht und Rechtsschutz.
- Authors
Krumm, Marcel
- Abstract
The article deals with the new federal valuation law for property tax purposes, which uses a zone value concept. The standard land value is generally binding for all properties within a standard land value zone. However, there are exceptions to this binding effect, and legal protection against standard land values is also discussed. The standard land values are determined by expert committees that are independent and bound by formal and material norms. The precise application and delimitation of these regulations are discussed. It is emphasized that the relevance of standard land values is subject to exceptions within the framework of property tax. The article deals with the determination of standard land values in property tax valuation law and the legal protection in this context. It is discussed whether the standard land value of a specific zone should also apply to other types of use, although the relevance of § 15 para. 2 ImmoWertV is debatable. It is pointed out that the application of § 15 para. 2 ImmoWertV can be relevant in such cases and that the formation of a separate standard land value zone for commercial building areas may be necessary. The text deals with various aspects related to standard land values and their legal nature. It is emphasized that the courts have not addressed the administrative act quality of standard land values, but the expert committee has a margin of assessment. It is also noted that the justification for standard land values must be comprehensible to the outside in order to ensure compliance with legal requirements. The documentation of the decision-making process within the expert committee has an important procedural and legal protection function, especially in legal protection proceedings against the determination of property tax values. It is stated that the relevant norms do not provide any indications of a subjective right to the determination of a lawful standard land value. The article discusses the question of whether taxpayers have a subjective right to the determination of a lawful standard land value. It is stated that standard land values merely serve as information about the current land market and do not have a binding effect. With regard to the constitutionality of land value determination, it is argued that the typification of standard land values is constitutionally justifiable. In summary, it is stated that the legislator has introduced the zone value concept and that the financial jurisdiction is responsible for legal protection against standard land values. An administrative court action against the expert committee is likely to be inadmissible.
- Subjects
PROPERTY tax; REAL property sales &; prices; LEGAL settlement; VALUATION of real property; ADMINISTRATIVE courts; TAXATION; FEDERAL laws; LEGAL compliance; QUALITY standards
- Publication
FinanzRundschau, 2023, Vol 105, Issue 21, p957
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1052102