﻿{"id":2781,"date":"2013-05-10T09:39:27","date_gmt":"2013-05-10T09:39:27","guid":{"rendered":"https:\/\/shvonline.kobeko.hu\/?p=2781"},"modified":"2013-05-18T09:40:44","modified_gmt":"2013-05-18T09:40:44","slug":"adorendeletek-felulvizsgalata","status":"publish","type":"post","link":"https:\/\/shvonline.kobeko.hu\/?p=2781","title":{"rendered":"Ad\u00f3rendeletek fel\u00fclvizsg\u00e1lata"},"content":{"rendered":"<p><!--[if gte mso 9]><xml>\n<o:OfficeDocumentSettings>\n<o:AllowPNG\/>\n<\/o:OfficeDocumentSettings>\n<\/xml><![endif]--><\/p>\n<p><!--[if gte mso 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class=\"MsoNormal\">A 2012-es \u00e9vben hat\u00e1lyba l\u00e9pett \u00f6nkorm\u00e1nyzati \u00e9p\u00edtm\u00e9ny- \u00e9s telekad\u00f3 rendelet v\u00e1ltoz\u00e1sokhoz sok \u00e9szrev\u00e9tel \u00e9rkezett. Ezeket az \u00e9szrev\u00e9teleket <span style=\"mso-spacerun: yes;\">\u00a0<\/span>a 2013-ban hat\u00e1lyba l\u00e9p\u0151 rendelet v\u00e1ltoz\u00e1sok n\u00e9mileg korrig\u00e1lt\u00e1k.<\/p>\n<p class=\"MsoNormal\">A 2013. \u00e1prilis 18-\u00e1n megtartott K\u00f6zgy\u0171l\u00e9s ism\u00e9telten napirendre t\u0171zte az ad\u00f3rendeletek fel\u00fclvizsg\u00e1lat\u00e1t. A K\u00f6zgy\u0171l\u00e9s hat\u00e1rozat\u00e1ban utas\u00edtotta az Ad\u00f3\u00fcgyi Oszt\u00e1lyt, k\u00e9sz\u00edtsen egy tanulm\u00e1nyt arra vonatkoz\u00f3an 2013. j\u00fanius 30-ig, hogy t\u00f6bbek k\u00f6z\u00f6tt az al\u00e1bbi szempontok ad\u00f3rendeletbe t\u00f6rt\u00e9n\u0151 be\u00e9p\u00edt\u00e9s\u00e9vel lehet-e az ad\u00f3terheket cs\u00f6kkenteni an\u00e9lk\u00fcl, hogy az a k\u00f6lts\u00e9gvet\u00e9si bev\u00e9telekre jelent\u0151sebb hat\u00e1ssal lenne. N\u00e9h\u00e1ny telep\u00fcl\u00e9seinkre jellemz\u0151 vizsg\u00e1lati szempontot ismertetek a teljess\u00e9g ig\u00e9nye n\u00e9lk\u00fcl:<\/p>\n<p class=\"MsoNormal\"><b style=\"mso-bidi-font-weight: normal;\">\u00c9p\u00edtm\u00e9nyad\u00f3:<\/b><\/p>\n<p class=\"MsoNormal\"><b style=\"mso-bidi-font-weight: normal;\">\u00a0<\/b><\/p>\n<ul style=\"margin-top: 0cm;\" type=\"disc\">\n<li class=\"MsoNormal\" style=\"mso-list: l2 level1 lfo1; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">Vizsg\u00e1lja meg az Ad\u00f3\u00fcgyi Oszt\u00e1ly azt, hogy van-e l\u00e9tjogosults\u00e1ga a nyugd\u00edjasok r\u00e9sz\u00e9re adhat\u00f3 tov\u00e1bbi kedvezm\u00e9nyeknek, mentess\u00e9geknek (\u00d6r. 5.\u00a7 (1)):<\/span><\/li>\n<\/ul>\n<p class=\"MsoNormal\" style=\"margin-left: 35.4pt; text-indent: .6pt; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">&#8211; szoci\u00e1lis otthonban \u00e9l\u0151k lak\u00e1s\u00e1ra vonatkoz\u00f3 kedvezm\u00e9ny, amennyiben a lak\u00e1s sem a csal\u00e1dtagok, sem b\u00e9rleti szerz\u0151d\u00e9ssel nem voln\u00e1nak lakottak.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-indent: 35.4pt; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">&#8211; a 2013. \u00e9vre adhat\u00f3 50%-os kedvezm\u00e9ny mentess\u00e9gg\u00e9 t\u00f6rt\u00e9n\u0151 alak\u00edt\u00e1sa<\/span><\/p>\n<ul style=\"margin-top: 0cm;\" type=\"disc\">\n<li class=\"MsoNormal\" style=\"mso-list: l2 level1 lfo1; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">Az orsz\u00e1g m\u00e1s \u00f6nkorm\u00e1nyzatai ad\u00f3rendeleteinek \u00e1ttanulm\u00e1nyoz\u00e1s\u00e1val vizsg\u00e1lja meg az Ad\u00f3\u00fcgyi Oszt\u00e1ly, hogy l\u00e1t-e lehet\u0151s\u00e9get az ad\u00f3m\u00e9rt\u00e9keknek az ad\u00f3alanyok j\u00f6vedelmi viszonyai alapj\u00e1n t\u00f6rt\u00e9n\u0151 ad\u00f3ztat\u00e1s\u00e1ra, vagy a j\u00f6vedelmi viszonyok alapj\u00e1n ad\u00f3kedvezm\u00e9nyt kiz\u00e1r\u00f3lag az Art. 134. \u00a7 szakaszai alapj\u00e1n l\u00e1tja biztos\u00edtottnak.<\/span><\/li>\n<li class=\"MsoNormal\" style=\"mso-list: l2 level1 lfo1; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">Az Ad\u00f3\u00fcgyi Oszt\u00e1ly modellezze le, mennyi ad\u00f3kies\u00e9ssel j\u00e1rna annak ad\u00f3rendeletbe foglal\u00e1sa, ha az egyetlen lak\u00e1ssal rendelkez\u0151 mag\u00e1nszem\u00e9ly ad\u00f3alany a tulajdon\u00e1ban l\u00e9v\u0151 50 m<sup>2<\/sup> alapter\u00fcletn\u00e9l kisebb lak\u00e1sa vonatkoz\u00e1s\u00e1ban 100,-Ft\/m<sup>2<\/sup>-es ad\u00f3m\u00e9rt\u00e9kkel ad\u00f3zna, amennyiben a mag\u00e1nszem\u00e9ly ad\u00f3z\u00f3 tulajdon\u00e1ban t\u00f6bb vagy 50 m<sup>2<\/sup>-n\u00e9l nagyobb lak\u00e1s van, azok els\u0151 m<sup>2<\/sup>-t\u0151l sz\u00e1m\u00edtottan a jelenlegi ad\u00f3m\u00e9rt\u00e9kkel ad\u00f3zn\u00e1nak. (\u00d6r.3.\u00a7 (2)).<\/span><\/li>\n<li class=\"MsoNormal\" style=\"mso-list: l2 level1 lfo1; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">P\u00e9cs V\u00e1ros k\u00f6zigazgat\u00e1si ter\u00fclet\u00e9hez csatolt v\u00e1rosr\u00e9szek (Hird, Vasas, P\u00e9cs-Somogy, Szabolcsfalu, Nagy\u00e1rp\u00e1d, R\u00e1cv\u00e1ros) vonatkoz\u00e1s\u00e1ban l\u00e1t-e az Ad\u00f3\u00fcgyi Oszt\u00e1ly lehet\u0151s\u00e9get arra, hogy a helyben szok\u00e1sos \u2013 mag\u00e1nszem\u00e9ly tulajdon\u00e1ban \u00e1ll\u00f3, \u00fczleti c\u00e9lt r\u00e9szben sem szolg\u00e1l\u00f3 \u2013 lak\u00e1s c\u00e9lj\u00e1ra szolg\u00e1l\u00f3 \u00e9p\u00edtm\u00e9nyek 100 m<sup>2<\/sup>-ig \u00e9lvezn\u00e9k a 200,-Ft\/m<sup>2<\/sup>-es ad\u00f3m\u00e9rt\u00e9k alkalmaz\u00e1s\u00e1t.<\/span><\/li>\n<li class=\"MsoNormal\" style=\"mso-list: l2 level1 lfo1; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">Vizsg\u00e1lja meg az Ad\u00f3\u00fcgyi Oszt\u00e1ly annak lehet\u0151s\u00e9g\u00e9t, hogy az \u201eosztatlan k\u00f6z\u00f6s tulajdonban\u201d \u00e1ll\u00f3 \u00e9p\u00edtm\u00e9nyek ad\u00f3ztat\u00e1s\u00e1ban van-e lehet\u0151s\u00e9g az al\u00e1bbiakra:<\/span><\/li>\n<\/ul>\n<p class=\"MsoNormal\" style=\"margin-left: 35.4pt; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">&#8211; bevezethet\u0151 lenne-e egy 200,-Ft\/m<sup>2<\/sup> \u00f6sszeg\u0171 kedvezm\u00e9nyes ad\u00f3m\u00e9rt\u00e9k az osztatlan k\u00f6z\u00f6s tulajdonban \u00e1ll\u00f3 \u00e9p\u00edtm\u00e9nyek vonatkoz\u00e1s\u00e1ban arra az \u00e9p\u00fcletr\u00e9szre, amelynek az a ter\u00fclete, amely term\u00e9szetben megfelel a mag\u00e1nszem\u00e9ly \u00e1ltal haszn\u00e1lt lak\u00e1snak, nem haladja meg a 80 m<sup>2<\/sup>-t.<\/span><\/p>\n<ul style=\"margin-top: 0cm;\" type=\"disc\">\n<li class=\"MsoNormal\" style=\"mso-list: l1 level1 lfo2; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">A 2012. \u00e9vi munkahelymegtart\u00f3 p\u00e1ly\u00e1zat 2013. \u00e9vi v\u00e1ltozat\u00e1nak mint\u00e1j\u00e1ra l\u00e1tna-e az Ad\u00f3\u00fcgyi Oszt\u00e1ly lehet\u0151s\u00e9get arra, hogy a K\u00f6zgy\u0171l\u00e9s \u00e1ltal meghat\u00e1rozott \u00f6sszeg erej\u00e9ig a K\u00f6zgy\u0171l\u00e9s t\u00e1mogathatn\u00e1 az osztatlan tulajdonk\u00f6z\u00f6ss\u00e9gben l\u00e9v\u0151 lak\u00e1sok t\u00e1rsash\u00e1zz\u00e1 t\u00f6rt\u00e9n\u0151 \u00e1talak\u00edt\u00e1s\u00e1t.<\/span><\/li>\n<li class=\"MsoNormal\" style=\"mso-list: l1 level1 lfo2; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">Vizsg\u00e1lja meg az Ad\u00f3\u00fcgyi Oszt\u00e1ly annak lehet\u0151s\u00e9g\u00e9t, hogy a romos, haszn\u00e1lhatatlan, lakhatatlan \u00e9p\u00fcletek kedvezm\u00e9nyes ad\u00f3ztat\u00e1sa milyen, a 2013. \u00e9vin\u00e9l kedvez\u0151bb form\u00e1ban volna lehets\u00e9ges.<\/span><\/li>\n<li class=\"MsoNormal\" style=\"mso-list: l1 level1 lfo2; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman';\">Vizsg\u00e1lja meg az Ad\u00f3\u00fcgyi Oszt\u00e1ly annak lehet\u0151s\u00e9g\u00e9t, hogy a v\u00e1ros elk\u00fcl\u00f6n\u00fclt v\u00e1rosr\u00e9szeire vonatkoz\u00f3an (pl.: Hird, Vasas, P\u00e9cs-Somogy, Szabolcsfalu stb.) mag\u00e1nszem\u00e9ly tulajdon\u00e1ban l\u00e9v\u0151 \u2013 \u00fczleti c\u00e9lt nem szolg\u00e1l\u00f3 \u2013 nem lak\u00e1s c\u00e9lj\u00e1ra szolg\u00e1l\u00f3 \u00e9p\u00edtm\u00e9ny eset\u00e9ben, amennyiben azt \u00e9letvitelszer\u0171en, \u00e1lland\u00f3 jelleggel lak\u00e1sk\u00e9nt haszn\u00e1lj\u00e1k, cs\u00f6kkenthet\u0151- e az \u00e9p\u00edtm\u00e9nyad\u00f3 500 Ft<\/span><span style=\"font-size: 11.5pt; mso-fareast-font-family: ArialMT; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">\/m\u00b2-es m\u00e9rt\u00e9ke 200 Ft\/m\u00b2-re.<\/span><\/li>\n<\/ul>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><b style=\"mso-bidi-font-weight: normal;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">Telekad\u00f3:<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">\u00a0<\/span><\/p>\n<ul style=\"margin-top: 0cm;\" type=\"disc\">\n<li class=\"MsoNormal\" style=\"mso-list: l0 level1 lfo3; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">A V\u00e1ros k\u00f6zigazgat\u00e1si hat\u00e1raihoz csatolt, de alapvet\u0151en r\u00e9szben vagy eg\u00e9szben f\u00f6ldrajzilag elk\u00fcl\u00f6n\u00fclt v\u00e1rosr\u00e9szekre vonatkoz\u00f3an (Hird, Vasas, P\u00e9cs-Somogy, Szabolcsfalu, Nagy\u00e1rp\u00e1d, R\u00e1cv\u00e1ros) l\u00e1t-e lehet\u0151s\u00e9get az Ad\u00f3\u00fcgyi Oszt\u00e1ly arra, hogy a telek helyben szok\u00e1sos m\u00e9rete miatt esetleg 3000 m<sup>2<\/sup>-ig mentess\u00e9g volna adhat\u00f3 az \u00e9rintett telep\u00fcl\u00e9sr\u00e9szeken ak\u00e1r ir\u00e1ny\u00edt\u00f3sz\u00e1mra, ak\u00e1r helyrajzi sz\u00e1mra, ak\u00e1r utc\u00e1kra legy\u0171jtve.<\/span><\/li>\n<li class=\"MsoNormal\" style=\"mso-list: l0 level1 lfo3; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">3000-5000 m<sup>2<\/sup> k\u00f6z\u00f6tti, mez\u0151gazdas\u00e1gilag nem m\u0171velhet\u0151 telkek kedvez\u0151bb ad\u00f3ztat\u00e1sa (az el\u0151z\u0151 pontban meghat\u00e1rozott v\u00e1rosr\u00e9szekben).<\/span><\/li>\n<\/ul>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">A tanulm\u00e1ny \u00e9rt\u00e9kel\u00e9se ut\u00e1n a K\u00f6zgy\u0171l\u00e9s v\u00e1rhat\u00f3an okt\u00f3ber h\u00f3napban fog d\u00f6nteni az ad\u00f3rendeletek &#8211; rem\u00e9lhet\u0151leg kedvez\u0151bb &#8211; m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">Huba Csaba<\/span><\/p>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">\u00a0<\/span><\/p>\n<p><!--[if gte mso 9]><xml>\n<o:OfficeDocumentSettings>\n<o:AllowPNG\/>\n<\/o:OfficeDocumentSettings>\n<\/xml><![endif]--><\/p>\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><b style=\"mso-bidi-font-weight: normal;\">Ad\u00f3rendeletek fel\u00fclvizsg\u00e1lata<\/b><\/p>\n<p class=\"MsoNormal\">A 2012-es \u00e9vben hat\u00e1lyba l\u00e9pett \u00f6nkorm\u00e1nyzati \u00e9p\u00edtm\u00e9ny- \u00e9s telekad\u00f3 rendelet v\u00e1ltoz\u00e1sokhoz sok \u00e9szrev\u00e9tel \u00e9rkezett. Ezeket az \u00e9szrev\u00e9teleket <span style=\"mso-spacerun: yes;\">\u00a0<\/span>a 2013-ban hat\u00e1lyba l\u00e9p\u0151 rendelet v\u00e1ltoz\u00e1sok n\u00e9mileg korrig\u00e1lt\u00e1k.<\/p>\n<p class=\"MsoNormal\">A 2013. \u00e1prilis 18-\u00e1n megtartott K\u00f6zgy\u0171l\u00e9s ism\u00e9telten napirendre t\u0171zte az ad\u00f3rendeletek fel\u00fclvizsg\u00e1lat\u00e1t. A K\u00f6zgy\u0171l\u00e9s hat\u00e1rozat\u00e1ban utas\u00edtotta az Ad\u00f3\u00fcgyi Oszt\u00e1lyt, k\u00e9sz\u00edtsen egy tanulm\u00e1nyt arra vonatkoz\u00f3an 2013. j\u00fanius 30-ig, hogy t\u00f6bbek k\u00f6z\u00f6tt az al\u00e1bbi szempontok ad\u00f3rendeletbe t\u00f6rt\u00e9n\u0151 be\u00e9p\u00edt\u00e9s\u00e9vel lehet-e az ad\u00f3terheket cs\u00f6kkenteni an\u00e9lk\u00fcl, hogy az a k\u00f6lts\u00e9gvet\u00e9si bev\u00e9telekre jelent\u0151sebb hat\u00e1ssal lenne. N\u00e9h\u00e1ny telep\u00fcl\u00e9seinkre jellemz\u0151 vizsg\u00e1lati szempontot ismertetek a teljess\u00e9g ig\u00e9nye n\u00e9lk\u00fcl:<\/p>\n<p class=\"MsoNormal\"><b style=\"mso-bidi-font-weight: normal;\">\u00c9p\u00edtm\u00e9nyad\u00f3:<\/b><\/p>\n<p class=\"MsoNormal\"><b style=\"mso-bidi-font-weight: normal;\">\u00a0<\/b><\/p>\n<ul style=\"margin-top: 0cm;\" type=\"disc\">\n<li class=\"MsoNormal\" style=\"mso-list: l2 level1 lfo1; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">Vizsg\u00e1lja meg az Ad\u00f3\u00fcgyi Oszt\u00e1ly azt, hogy van-e l\u00e9tjogosults\u00e1ga a nyugd\u00edjasok r\u00e9sz\u00e9re adhat\u00f3 tov\u00e1bbi kedvezm\u00e9nyeknek, mentess\u00e9geknek (\u00d6r. 5.\u00a7 (1)):<\/span><\/li>\n<\/ul>\n<p class=\"MsoNormal\" style=\"margin-left: 35.4pt; text-indent: .6pt; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">&#8211; szoci\u00e1lis otthonban \u00e9l\u0151k lak\u00e1s\u00e1ra vonatkoz\u00f3 kedvezm\u00e9ny, amennyiben a lak\u00e1s sem a csal\u00e1dtagok, sem b\u00e9rleti szerz\u0151d\u00e9ssel nem voln\u00e1nak lakottak.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-indent: 35.4pt; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">&#8211; a 2013. \u00e9vre adhat\u00f3 50%-os kedvezm\u00e9ny mentess\u00e9gg\u00e9 t\u00f6rt\u00e9n\u0151 alak\u00edt\u00e1sa<\/span><\/p>\n<ul style=\"margin-top: 0cm;\" type=\"disc\">\n<li class=\"MsoNormal\" style=\"mso-list: l2 level1 lfo1; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">Az orsz\u00e1g m\u00e1s \u00f6nkorm\u00e1nyzatai ad\u00f3rendeleteinek \u00e1ttanulm\u00e1nyoz\u00e1s\u00e1val vizsg\u00e1lja meg az Ad\u00f3\u00fcgyi Oszt\u00e1ly, hogy l\u00e1t-e lehet\u0151s\u00e9get az ad\u00f3m\u00e9rt\u00e9keknek az ad\u00f3alanyok j\u00f6vedelmi viszonyai alapj\u00e1n t\u00f6rt\u00e9n\u0151 ad\u00f3ztat\u00e1s\u00e1ra, vagy a j\u00f6vedelmi viszonyok alapj\u00e1n ad\u00f3kedvezm\u00e9nyt kiz\u00e1r\u00f3lag az Art. 134. \u00a7 szakaszai alapj\u00e1n l\u00e1tja biztos\u00edtottnak.<\/span><\/li>\n<li class=\"MsoNormal\" style=\"mso-list: l2 level1 lfo1; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">Az Ad\u00f3\u00fcgyi Oszt\u00e1ly modellezze le, mennyi ad\u00f3kies\u00e9ssel j\u00e1rna annak ad\u00f3rendeletbe foglal\u00e1sa, ha az egyetlen lak\u00e1ssal rendelkez\u0151 mag\u00e1nszem\u00e9ly ad\u00f3alany a tulajdon\u00e1ban l\u00e9v\u0151 50 m<sup>2<\/sup> alapter\u00fcletn\u00e9l kisebb lak\u00e1sa vonatkoz\u00e1s\u00e1ban 100,-Ft\/m<sup>2<\/sup>-es ad\u00f3m\u00e9rt\u00e9kkel ad\u00f3zna, amennyiben a mag\u00e1nszem\u00e9ly ad\u00f3z\u00f3 tulajdon\u00e1ban t\u00f6bb vagy 50 m<sup>2<\/sup>-n\u00e9l nagyobb lak\u00e1s van, azok els\u0151 m<sup>2<\/sup>-t\u0151l sz\u00e1m\u00edtottan a jelenlegi ad\u00f3m\u00e9rt\u00e9kkel ad\u00f3zn\u00e1nak. (\u00d6r.3.\u00a7 (2)).<\/span><\/li>\n<li class=\"MsoNormal\" style=\"mso-list: l2 level1 lfo1; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">P\u00e9cs V\u00e1ros k\u00f6zigazgat\u00e1si ter\u00fclet\u00e9hez csatolt v\u00e1rosr\u00e9szek (Hird, Vasas, P\u00e9cs-Somogy, Szabolcsfalu, Nagy\u00e1rp\u00e1d, R\u00e1cv\u00e1ros) vonatkoz\u00e1s\u00e1ban l\u00e1t-e az Ad\u00f3\u00fcgyi Oszt\u00e1ly lehet\u0151s\u00e9get arra, hogy a helyben szok\u00e1sos \u2013 mag\u00e1nszem\u00e9ly tulajdon\u00e1ban \u00e1ll\u00f3, \u00fczleti c\u00e9lt r\u00e9szben sem szolg\u00e1l\u00f3 \u2013 lak\u00e1s c\u00e9lj\u00e1ra szolg\u00e1l\u00f3 \u00e9p\u00edtm\u00e9nyek 100 m<sup>2<\/sup>-ig \u00e9lvezn\u00e9k a 200,-Ft\/m<sup>2<\/sup>-es ad\u00f3m\u00e9rt\u00e9k alkalmaz\u00e1s\u00e1t.<\/span><\/li>\n<li class=\"MsoNormal\" style=\"mso-list: l2 level1 lfo1; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">Vizsg\u00e1lja meg az Ad\u00f3\u00fcgyi Oszt\u00e1ly annak lehet\u0151s\u00e9g\u00e9t, hogy az \u201eosztatlan k\u00f6z\u00f6s tulajdonban\u201d \u00e1ll\u00f3 \u00e9p\u00edtm\u00e9nyek ad\u00f3ztat\u00e1s\u00e1ban van-e lehet\u0151s\u00e9g az al\u00e1bbiakra:<\/span><\/li>\n<\/ul>\n<p class=\"MsoNormal\" style=\"margin-left: 35.4pt; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">&#8211; bevezethet\u0151 lenne-e egy 200,-Ft\/m<sup>2<\/sup> \u00f6sszeg\u0171 kedvezm\u00e9nyes ad\u00f3m\u00e9rt\u00e9k az osztatlan k\u00f6z\u00f6s tulajdonban \u00e1ll\u00f3 \u00e9p\u00edtm\u00e9nyek vonatkoz\u00e1s\u00e1ban arra az \u00e9p\u00fcletr\u00e9szre, amelynek az a ter\u00fclete, amely term\u00e9szetben megfelel a mag\u00e1nszem\u00e9ly \u00e1ltal haszn\u00e1lt lak\u00e1snak, nem haladja meg a 80 m<sup>2<\/sup>-t.<\/span><\/p>\n<ul style=\"margin-top: 0cm;\" type=\"disc\">\n<li class=\"MsoNormal\" style=\"mso-list: l1 level1 lfo2; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">A 2012. \u00e9vi munkahelymegtart\u00f3 p\u00e1ly\u00e1zat 2013. \u00e9vi v\u00e1ltozat\u00e1nak mint\u00e1j\u00e1ra l\u00e1tna-e az Ad\u00f3\u00fcgyi Oszt\u00e1ly lehet\u0151s\u00e9get arra, hogy a K\u00f6zgy\u0171l\u00e9s \u00e1ltal meghat\u00e1rozott \u00f6sszeg erej\u00e9ig a K\u00f6zgy\u0171l\u00e9s t\u00e1mogathatn\u00e1 az osztatlan tulajdonk\u00f6z\u00f6ss\u00e9gben l\u00e9v\u0151 lak\u00e1sok t\u00e1rsash\u00e1zz\u00e1 t\u00f6rt\u00e9n\u0151 \u00e1talak\u00edt\u00e1s\u00e1t.<\/span><\/li>\n<li class=\"MsoNormal\" style=\"mso-list: l1 level1 lfo2; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">Vizsg\u00e1lja meg az Ad\u00f3\u00fcgyi Oszt\u00e1ly annak lehet\u0151s\u00e9g\u00e9t, hogy a romos, haszn\u00e1lhatatlan, lakhatatlan \u00e9p\u00fcletek kedvezm\u00e9nyes ad\u00f3ztat\u00e1sa milyen, a 2013. \u00e9vin\u00e9l kedvez\u0151bb form\u00e1ban volna lehets\u00e9ges.<\/span><\/li>\n<li class=\"MsoNormal\" style=\"mso-list: l1 level1 lfo2; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman';\">Vizsg\u00e1lja meg az Ad\u00f3\u00fcgyi Oszt\u00e1ly annak lehet\u0151s\u00e9g\u00e9t, hogy a v\u00e1ros elk\u00fcl\u00f6n\u00fclt v\u00e1rosr\u00e9szeire vonatkoz\u00f3an (pl.: Hird, Vasas, P\u00e9cs-Somogy, Szabolcsfalu stb.) mag\u00e1nszem\u00e9ly tulajdon\u00e1ban l\u00e9v\u0151 \u2013 \u00fczleti c\u00e9lt nem szolg\u00e1l\u00f3 \u2013 nem lak\u00e1s c\u00e9lj\u00e1ra szolg\u00e1l\u00f3 \u00e9p\u00edtm\u00e9ny eset\u00e9ben, amennyiben azt \u00e9letvitelszer\u0171en, \u00e1lland\u00f3 jelleggel lak\u00e1sk\u00e9nt haszn\u00e1lj\u00e1k, cs\u00f6kkenthet\u0151- e az \u00e9p\u00edtm\u00e9nyad\u00f3 500 Ft<\/span><span style=\"font-size: 11.5pt; mso-fareast-font-family: ArialMT; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">\/m\u00b2-es m\u00e9rt\u00e9ke 200 Ft\/m\u00b2-re.<\/span><\/li>\n<\/ul>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><b style=\"mso-bidi-font-weight: normal;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">Telekad\u00f3:<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">\u00a0<\/span><\/p>\n<ul style=\"margin-top: 0cm;\" type=\"disc\">\n<li class=\"MsoNormal\" style=\"mso-list: l0 level1 lfo3; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">A V\u00e1ros k\u00f6zigazgat\u00e1si hat\u00e1raihoz csatolt, de alapvet\u0151en r\u00e9szben vagy eg\u00e9szben f\u00f6ldrajzilag elk\u00fcl\u00f6n\u00fclt v\u00e1rosr\u00e9szekre vonatkoz\u00f3an (Hird, Vasas, P\u00e9cs-Somogy, Szabolcsfalu, Nagy\u00e1rp\u00e1d, R\u00e1cv\u00e1ros) l\u00e1t-e lehet\u0151s\u00e9get az Ad\u00f3\u00fcgyi Oszt\u00e1ly arra, hogy a telek helyben szok\u00e1sos m\u00e9rete miatt esetleg 3000 m<sup>2<\/sup>-ig mentess\u00e9g volna adhat\u00f3 az \u00e9rintett telep\u00fcl\u00e9sr\u00e9szeken ak\u00e1r ir\u00e1ny\u00edt\u00f3sz\u00e1mra, ak\u00e1r helyrajzi sz\u00e1mra, ak\u00e1r utc\u00e1kra legy\u0171jtve.<\/span><\/li>\n<li class=\"MsoNormal\" style=\"mso-list: l0 level1 lfo3; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">3000-5000 m<sup>2<\/sup> k\u00f6z\u00f6tti, mez\u0151gazdas\u00e1gilag nem m\u0171velhet\u0151 telkek kedvez\u0151bb ad\u00f3ztat\u00e1sa (az el\u0151z\u0151 pontban meghat\u00e1rozott v\u00e1rosr\u00e9szekben).<\/span><\/li>\n<\/ul>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">A tanulm\u00e1ny \u00e9rt\u00e9kel\u00e9se ut\u00e1n a K\u00f6zgy\u0171l\u00e9s v\u00e1rhat\u00f3an okt\u00f3ber h\u00f3napban fog d\u00f6nteni az ad\u00f3rendeletek &#8211; rem\u00e9lhet\u0151leg kedvez\u0151bb &#8211; m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">Huba Csaba<\/span><\/p>\n<p class=\"MsoNormal\" style=\"mso-layout-grid-align: none; text-autospace: none;\"><span style=\"mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: HU;\">\u00a0<\/span><\/p>\n<p><!--[if gte mso 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