Soil climate number
The soil climate number is a statistic within the soil evaluation for unit value calculation on farms in Austria . It should show the profitability of an agriculturally used property .
The bottom air number of land ratio is a number between 1 and 100 and presses the natural productivity of an agricultural soil surface in relation to the most profitable from the bottom of Austria. The number 100 thus corresponds to the most productive soils. Influencing factors are the nature of the soil, the design of the terrain, climatic conditions and water conditions. The value is calculated by dividing the sum of the yield indicators (calculation from land area, arable land and grassland number ) of all plots by the estimated area in ares .
The local tax office is responsible for carrying out the soil assessment, the result of which is the soil climate number. It is checked about every 20 years by taking soil samples and comparing them with “federal and state samples”.
In Germany, the corresponding number, which is calculated similarly, is called the land value number . The term soil climate number (BKZ) is also used in Germany in the field of geography .
- ^ A b c Walter Zapfl: Tax law . In: Roland Norer (Ed.): Handbuch des Agrarrechts (= Springer's Handbooks of Law ). Springer, 2005, ISBN 978-3-211-23834-9 , ISSN 1434-906X , p. 588-589 , doi : 10.1007 / 3-211-30167-4_28 .
- ↑ Agricultural and forestry assets / soil appraisal on bmf.gv.at ( Federal Ministry of Finance in Austria)
- ↑ Austrian soil estimation: General information on soil estimation soil estimation results = information on soil, location and productivity of agriculturally used soils , PDF file, 2.58 MB, p. 35, on bmf.gv.at ( Federal Ministry of Finance in Austria)
- ↑ p. 8 p. 2 p. 2/3