000 01028cab a2200229 4500
001 ABS38493
008 090401t1987 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u10966
041 _aeng
100 _aMoorey, C.
245 _aAssessment of property tax
260 _c1987
350 _a0
490 _aEstates Gazette
_vvol 284(6358) 31 October 1987, 594-598(2)
520 _aIn the Federal Republic of Germany owners of all agricultural, forestry, residential, industrial and commercial land and buildings, with a few exceptions, are liable to pay property tax. This article briefly describes the assessment of property tax and outlines other additional charges which are normally passed on by residential landlords to their tenants, depending on the individual circumstances of the case.
650 _aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL LANDLORD AND TENANT-RESIDENTIAL TENANCIES
650 _aTAXES
650 _aFEDERAL REPUBLIC OF GERMANY
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c6987
_d6987