The present Act is a piece of basic legislation for the assessment of property both movable and immovable in Austria. The First Part of the Act (arts. 2-17) is applicable to charges regulated by federal law, as well as contributions regulated by federal law to public corporations and to Funds.The provisions of the Second Part of the present Federal Act(arts.
The present Ordinance lays down provisions relating to the assessment of land value. In particular, article 2 contains details relating to the calculation of land value. The text consists of 4 articles.
Implements: Property Valuation Act. (2016)
The present Act lays down provisions relating to the taxation of land in Austria. Article 1 establishes that domestic real property is subject to property tax. Domestic real property is, inter alia, agricultural and forestry land and agricultural and forestry enterprises. Article 2 lists cases for which no land tax has to be paid. The text consists of 33 articles divided into 4 Parts as follows: Tax obligation (I); Calculation of land tax (II); Payment of land tax (III); Final and transitional provisions (IV).
Implements: Property Valuation Act. (2016)
The present Law lays down provisions relating to the land of the Community. The text consists of 21 articles divided into 6 Parts as follows: General provisions (1); Determination of community land (2); Exploitation, conservation and administration (3); Cancellation (4); Special provisions (5); Authorities, penalties and final provisions (6).
The Contracting Parties have agreed to establish a Joint Commission responsible for issues on land use planning, especially in border areas. The Commission shall elaborate related suggestions and recommendations. The text consists of 8 articles.
Article 1 of the above-mentioned Law establishes the “Agricultural Authority Upper Austria” which shall be the competent body for land reform in Upper Austria. The text consists of 4 articles.
The present Law introduces some amendments to the Tyrol Farmland Requirement Law 1996 (LGBl. No. 74). In particular, the Law adds a paragraph 5 to article 33 dealing with the intrinsic value of an agricultural community plots; furthermore, the text amends, inter alia, article 40 concerning issuing of building authorization on behalf of the competent authority. The text consists of 3 articles.
Implements: Tyrol Farmland Requirement Law 1996. (2013)
Article 1 of the above-mentioned Law establishes that the division of forest land as a result of which a remaining part of land would reach no longer the minimum size for forestry management is forbidden. The minimum size is 1 ha and a minimum width of 40 m. However, if the public interest prevails such divisions are permitted as, for instance, in case of water works, mining activities, energy resources, improvement of agricultural structure, land reform, and so on. The text consists of 8 articles.
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