The present Ordinance lays down principles for the assessment of the market value of land. Article 1 establishes that when assessing the market value of land, including components, accessories and soil value the present Ordinance shall be applied. The text consists of 24 articles divided into 4 Parts as follows: Sphere of application, definition of terms and general land assessment principles (1); Soil values and other necessary data (2); Assessment proceedings (3); Final provisions (4).Two Annexes are enclosed.
Germany · 2010-05-19