Soil Estimation Act
| Basic data | |
|---|---|
| Title: | Agricultural Soil Estimate Act |
| Short title: | Soil Estimation Act |
| Abbreviation: | BodSchätzG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Administrative law , tax law |
| References : | 610-8-5 |
| Original version from: | October 16, 1934 ( RGBl. I p. 1050) |
| Entry into force on: | October 25, 1934 |
| Last revision from: | December 20, 2007 ( Federal Law Gazette I p. 3150, 3176 ff.) |
| Entry into force of the new version on: |
January 1, 2008 |
| Last change by: |
Art. 15 G of November 26, 2019 ( Federal Law Gazette I p. 1794, 1812 ) |
| Effective date of the last change: |
December 3, 2019 (Art. 18 G of November 26, 2019) |
| GESTA : | D033 |
| Please note the note on the applicable legal version. | |
The German law on the estimation of agricultural cultivated soil (Bodenschätzungsgesetz - BodSchätzG) of December 20, 2007, as the successor to the law on the estimation of cultivated soil in Germany of October 16, 1934 ( soil estimation ), last amended on October 11, 1995, provides that "for the purpose of a fair distribution of taxes , a systematic design of land use and an improvement of the lending documents" ( § 1 ) a comprehensive assessment of " agriculturally usable areas" is carried out. Here, on the one hand, the nature of the soil is to be determined and, on the other hand, the natural yield conditions (soil quality , terrain design and climatic conditions) are to be assessed ( § 2 ). Selected sample properties serve as a reference for the assessments ( § 4 ). The results are to be disclosed and recorded in the real estate cadastre ( § 9 , § 11 ). In the event of a significant change in the soil conditions or a new main determination of the unit value , the results of the soil assessment must be checked ( § 12 , § 13 ).
