Inventory
The inventory is in the German Land Registry Law , the first part of the land registry sheet in which the land or land rights with the official cadastral given cadastral information to be entered.
General
The inventory forms part of the entire land register and is not legally defined in the land register regulations , but assumed to be known, e.g. B. in § 57 Abs. 1 S. 2 GBO . Its task is to describe the property in such a way that it can be clearly identified. It can consist of a single piece of land, but also several pieces of land that belong to the same owner ( Section 4 (1) GBO). Parts of the inventory take part in the public belief of the land register according to § 892 ff. BGB (district, corridor, parcel number), while the public belief does not extend to the location designation, area size and type of use (type of development and management).
content
The individual properties on a land register sheet are given a serial number in the inventory, under which the cadastral information follows. This includes the district , corridor , parcel as well as the informational location description (e.g. "Im Oberhagen" or "Muster-Straße 11"), type of use and size in m² . The property in Section I , the encumbrances in Section II and the mortgage rights in Section III of the land register refer to this cadastral information.
The inventory is to be changed ex officio if there are changes to the property area, which can be achieved through the entry of association or attribution (each Section 890 BGB ), property division ( Section 19 BauGB ) or depreciation ( Section 2, Paragraph 3 GBO ) or reallocation ( Section 45 BauGB) can happen. These changes to the property area are communicated to the land registry by the real estate cadastre by means of a proof of change or proof of continuation .
Upon request , subjective-real rights of § 96 BGB are entered in the inventory ( § 9 Abs. 1 GBO). These are rights to which the owner of the property is entitled to third-party properties and which are part of the property. This entry is called an active note and relates to easements , limited personal easements or usufruct (which can, for example, be entered as right of way ). The entry in the inventory concerns the “dominant property”, the corresponding encumbrances are made on the “serving property” in Section II.
Others
Inventory also hot in accounting all the operational inventory related lists the holdings of investment and working capital as inventory summarized, such as the directory on the low-value assets (GWG). The inventory is to be drawn up on the basis of the annual physical inventory and contains the exact description of the item and its balance sheet value on the balance sheet date . The obligation to keep an inventory is based on Section 238 (1) HGB .
The inventory is also used in archives or museums to provide evidence of the archive material or exhibits there .
