A K\u00f6zgy\u0171l\u00e9s 2012. janu\u00e1r 19-i \u00fcl\u00e9s\u00e9n m\u00f3dos\u00edtotta az \u00e9p\u00edtm\u00e9nyad\u00f3r\u00f3l sz\u00f3l\u00f3 51\/2011. (X.29.) \u00a0sz. \u00f6nkorm\u00e1nyzati rendeletet \u00e9s a telekad\u00f3r\u00f3l sz\u00f3l\u00f3 52\/2011. (X.29.) sz. \u00f6nkorm\u00e1nyzati rendeletet.<\/p>\n

Az \u00e9p\u00edtm\u00e9nyad\u00f3 \u00e9s a telekad\u00f3 rendelet telep\u00fcl\u00e9seink szinte valamennyi lak\u00f3j\u00e1t \u00e9rinti, ez\u00e9rt tal\u00e1n nem haszontalan, ha a telep\u00fcl\u00e9seink lak\u00f3inak ad\u00f3z\u00e1s\u00e1ra vonatkoz\u00f3 legjellemz\u0151bb el\u0151\u00edr\u00e1sokat r\u00f6viden ismertetj\u00fck.<\/p>\n

Az ad\u00f3 alapja az \u00e9p\u00edtm\u00e9ny m^{2<\/sup>-ben sz\u00e1m\u00edtott hasznos alapter\u00fclete.<\/p>\n}

Az ad\u00f3 \u00e9vi m\u00e9rt\u00e9ke 2012. janu\u00e1r 1-j\u00e9t\u0151l a lak\u00e1s c\u00e9lj\u00e1ra szolg\u00e1l\u00f3 \u00e9p\u00edtm\u00e9ny eset\u00e9n:<\/p>\n

81-220 m^{2<\/sup> ad\u00f3alap eset\u00e9n 16 000 Ft \u00e9s a 80 m^{2<\/sup> feletti r\u00e9sz ut\u00e1n 450 Ft\/m^{2 <\/sup>,<\/p>\n}}}

221 m^{2<\/sup> ad\u00f3alapt\u00f3l 79 000 Ft \u00e9s a 220 m^{2<\/sup> feletti r\u00e9sz ut\u00e1n 900 Ft\/m^{2<\/sup>.<\/p>\n}}}

A nem v\u00e1llalkoz\u00f3 mag\u00e1nszem\u00e9ly tulajdon\u00e1ban l\u00e9v\u0151 nem lak\u00e1s c\u00e9lj\u00e1ra szolg\u00e1l\u00f3 \u00e9p\u00edtm\u00e9ny ut\u00e1n \u2013 kiv\u00e9ve a g\u00e9pkocsi t\u00e1rol\u00f3t \u2013 nem kell ad\u00f3t fizetni.<\/p>\n

A v\u00e1llalkoz\u00f3 tulajdon\u00e1ban l\u00e9v\u0151 nem lak\u00e1s c\u00e9lj\u00e1ra szolg\u00e1l\u00f3 \u00e9p\u00edtm\u00e9ny eset\u00e9n \u2013 kiv\u00e9ve a g\u00e9pkocsi t\u00e1rol\u00f3t, illet\u0151leg a szoci\u00e1lis, eg\u00e9szs\u00e9g\u00fcgyi, nevel\u00e9si-oktat\u00e1si, kultur\u00e1lis, valamint sport int\u00e9zm\u00e9nyek c\u00e9lj\u00e1ra szolg\u00e1l\u00f3 \u00e9p\u00edtm\u00e9nyeket \u2013 a k\u00fclv\u00e1rosi ter\u00fcletre vonatkoz\u00f3an 1 000 Ft\/m^{2<\/sup>. A g\u00e9pkocsi t\u00e1rol\u00f3ra fizetend\u0151 ad\u00f3 m\u00e9rt\u00e9ke 300 Ft\/m^{2<\/sup>.<\/p>\n}}

50%-os m\u00e9rt\u00e9k\u0171 ad\u00f3kedvezm\u00e9nyt vehet ig\u00e9nybe a lakc\u00edmnyilv\u00e1ntart\u00e1s szerinti lakhely\u00e9\u00fcl szolg\u00e1l\u00f3 lak\u00e1sa ut\u00e1n az az ad\u00f3alany, aki a csal\u00e1dok t\u00e1mogat\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 1998. \u00e9vi LXXXIV. t\u00f6rv\u00e9ny 11.\u00a7 (1) bekezd\u00e9s e), illetve f) pontja alapj\u00e1n a vele egy h\u00e1ztart\u00e1sban \u00e9l\u0151 legal\u00e1bb h\u00e1rom gyermek ut\u00e1n r\u00e9szes\u00fcl csal\u00e1di p\u00f3tl\u00e9kban, illetve nevel\u0151sz\u00fcl\u0151k\u00e9nt vagy hivat\u00e1sos nevel\u0151sz\u00fcl\u0151k\u00e9nt legal\u00e1bb h\u00e1rom gyermek ut\u00e1n r\u00e9szes\u00fcl csal\u00e1di p\u00f3tl\u00e9kban.<\/p>\n

Ad\u00f3mentes a lakc\u00edmnyilv\u00e1ntart\u00e1s szerint lakhely\u00e9\u00fcl szolg\u00e1l\u00f3 lak\u00e1s ut\u00e1n tulajdoni h\u00e1nyada ar\u00e1ny\u00e1ban fizetend\u0151 ad\u00f3 al\u00f3l a 62. \u00e9v feletti egyed\u00fcl\u00e1ll\u00f3 ad\u00f3alany, amennyiben havi j\u00f6vedelme nem \u00e9ri el a mindenkori \u00f6regs\u00e9gi nyugd\u00edjminimum h\u00e1romszoros\u00e1t (jelenleg 85.500 Ft), amennyiben a lak\u00e1s hasznos alapter\u00fclete nem haladja meg a nyolcvan n\u00e9gyzetm\u00e9tert. Egyed\u00fcl\u00e1ll\u00f3 az a szem\u00e9ly, aki n\u0151tlen, hajadon, \u00f6zvegy, elv\u00e1lt vagy h\u00e1zast\u00e1rs\u00e1t\u00f3l k\u00fcl\u00f6n \u00e9l, kiv\u00e9ve, ha \u00e9lett\u00e1rsa van. Az ad\u00f3mentess\u00e9gre jogosult ad\u00f3alany a mentess\u00e9gre vonatkoz\u00f3 ig\u00e9ny\u00e9t vagy az arra jogos\u00edt\u00f3 felt\u00e9telek megsz\u0171n\u00e9s\u00e9t, annak bek\u00f6vetkezt\u00e9t\u0151l sz\u00e1m\u00edtott 15 napon bel\u00fcl jelenti be az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1ghoz.<\/p>\n

Az ad\u00f3 alapja a telek m^{2<\/sup>-ben sz\u00e1m\u00edtott ter\u00fclete.<\/p>\n}

Az ad\u00f3 \u00e9vi m\u00e9rt\u00e9ke 2012. janu\u00e1r 1-j\u00e9t\u0151l a telep\u00fcl\u00e9seinket \u00e9rint\u0151en (III. k\u00f6rzet):<\/p>\n

1501-3000 m^{2<\/sup> ad\u00f3alap est\u00e9n az 1500 m^{2<\/sup> feletti r\u00e9sz ut\u00e1n 10 Ft\/m^{2<\/sup>;<\/p>\n}}}

3001-5000 m^{2 <\/sup>ad\u00f3alap eset\u00e9n 15 000 Ft \u00e9s a 3000 m^{2<\/sup> feletti r\u00e9sz ut\u00e1n 30 Ft\/m^{2<\/sup>;<\/p>\n}}}

5001 m^{2<\/sup> ad\u00f3alapt\u00f3l 75 000 Ft \u00e9s az 5000 m^{2<\/sup> feletti r\u00e9sz ut\u00e1n 60 Ft\/m^{2<\/sup>.<\/p>\n}}}

Mindk\u00e9t ad\u00f3nem eset\u00e9ben az ad\u00f3alany bejelent\u00e9si, bevall\u00e1si, adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9geinek az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g \u00e1ltal rendszeres\u00edtett nyomtatv\u00e1nyon k\u00f6teles eleget tenni.<\/p>\n

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A K\u00f6zgy\u0171l\u00e9s 2012. janu\u00e1r 19-i \u00fcl\u00e9s\u00e9n m\u00f3dos\u00edtotta az \u00e9p\u00edtm\u00e9nyad\u00f3r\u00f3l sz\u00f3l\u00f3 51\/2011. (X.29.) \u00a0sz. \u00f6nkorm\u00e1nyzati rendeletet \u00e9s a telekad\u00f3r\u00f3l sz\u00f3l\u00f3 52\/2011. (X.29.) sz. \u00f6nkorm\u00e1nyzati rendeletet. Az […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":1239,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,4],"tags":[],"class_list":["post-1267","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktualis","category-onkormanyzati-hirek"],"_links":{"self":[{"href":"https:\/\/shvonline.kobeko.hu\/index.php?rest_route=\/wp\/v2\/posts\/1267"}],"collection":[{"href":"https:\/\/shvonline.kobeko.hu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/shvonline.kobeko.hu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/shvonline.kobeko.hu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/shvonline.kobeko.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1267"}],"version-history":[{"count":2,"href":"https:\/\/shvonline.kobeko.hu\/index.php?rest_route=\/wp\/v2\/posts\/1267\/revisions"}],"predecessor-version":[{"id":1269,"href":"https:\/\/shvonline.kobeko.hu\/index.php?rest_route=\/wp\/v2\/posts\/1267\/revisions\/1269"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/shvonline.kobeko.hu\/index.php?rest_route=\/wp\/v2\/media\/1239"}],"wp:attachment":[{"href":"https:\/\/shvonline.kobeko.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/shvonline.kobeko.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/shvonline.kobeko.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}