Implementing provisions for the Soil Estimation Act
| Basic data | |
|---|---|
| Title: | Implementing provisions for the Soil Estimation Act |
| Abbreviation: | BodSchätz DB |
| Type: | Federal Ordinance |
| Scope: | Federal Republic of Germany |
| Issued on the basis of: | 16 BodSchätzG old version |
| Legal matter: |
Tax law , special administrative law |
| References : | 610-8-1 aF |
| Original version from: | February 12, 1935 ( RGBl. I p. 198, ber.p. 276) |
| Entry into force on: | February 12, 1935 |
| New announcement from: | January 1, 1965 ( Federal Law Gazette III p. 52) |
| Expiry: | January 1, 2008 (Art. 27 No. 2, Art. 28 Paragraph 4 G of December 20, 2007, Federal Law Gazette I p. 3150, 3187 ) |
| Please note the note on the applicable legal version. | |
With the implementation provisions of the Soil Estimation Act of February 12, 1935, decreed on the basis of Section 16 of the Soil Estimation Act , it was specified how the valuation of the agriculturally usable areas ordered by the Soil Estimation Act had to be carried out. The provisions are no longer in force.
The ordinance distinguishes between the types of agricultural crops (types of use) “ arable land ”, “ garden land ” and “ grassland ”, whereby arable land and garden land are treated equally in the ordinance. (§ 2 and § 3 paragraph 1)
The ordinance stipulates that “estimation frames” are set up for arable land (and garden land) and grassland. As a result of this estimation framework, values are determined that indicate the ratio ( percent ) of the sustainable profitability of a property relative to the most profitable sample properties - these have the value number 100. (§ 3 and § 4 paragraph 1)
For arable land, the number of soils and the number of arable land are determined. The number of soils "expresses the differences in yield caused by the difference in soil properties [...]. The number of fields also takes into account the differences in yield that can be attributed to the climate, the design of the terrain and other natural yield conditions. "(Section 4, Paragraph 2)
“Only one value number ( grassland number ) is determined for the grassland . This expresses the differences in productivity that can be traced back to the natural yield conditions (soil in connection with the groundwater conditions, terrain design, climate, etc.). "(§ 4 Paragraph 3)
