Local authority

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Situs community is a term from the law and generally describes a size as involved and responsible for this site community . The term local authority is sometimes used.

The evaluation of built-up land is based, for example, on the size of the community. The term is also used in the Law on Tax Statistics (StStatG) and in the estimation of agricultural cultivated land.

In the Diocese of Rottenburg-Stuttgart , the term situs community will also parishes applied. Since parishes of non-German mother tongue in the diocese are not independent corporations under public law , they are assigned to a resident parish. This resident parish is the local parish and, according to state law, is the legal entity of the native-speaking parish.

Web links

Individual evidence

  1. Assessment Act (BewG), Section 80
  2. Law on Tax Statistics (StStatG) §2
  3. Soil Estimation Act (BodSchätzG) § 10