SFS 2014:217 Förordning om ändring i fastighetstaxeringsförordningen (1993:1199)

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padding: 0;} .ft60{font-size:14px;font-family:DIFEHM+TimesNewRomanPS;color:#000000;} .ft61{font-size:15px;font-family:DIFEHN+TimesNewRomanPS;color:#000000;} .ft62{font-size:14px;font-family:DIFEHN+TimesNewRomanPS;color:#000000;} .ft63{font-size:11px;font-family:DIFEHM+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft70{font-size:14px;font-family:DIFEHM+TimesNewRomanPS;color:#000000;} .ft71{font-size:15px;font-family:DIFEHN+TimesNewRomanPS;color:#000000;} .ft72{font-size:14px;font-family:DIFEHN+TimesNewRomanPS;color:#000000;} .ft73{font-size:11px;font-family:DIFEHM+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft80{font-size:14px;font-family:DIFEHM+TimesNewRomanPS;color:#000000;} .ft81{font-size:15px;font-family:DIFEHN+TimesNewRomanPS;color:#000000;} .ft82{font-size:14px;font-family:DIFEHN+TimesNewRomanPS;color:#000000;} .ft83{font-size:11px;font-family:DIFEHM+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft90{font-size:14px;font-family:DIFEHM+TimesNewRomanPS;color:#000000;} .ft91{font-size:15px;font-family:DIFEHN+TimesNewRomanPS;color:#000000;} .ft92{font-size:14px;font-family:DIFEHN+TimesNewRomanPS;color:#000000;} .ft93{font-size:11px;font-family:DIFEHM+TimesNewRomanPS;color:#000000;} .ft94{font-size:11px;line-height:11px;font-family:DIFEHM+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft100{font-size:14px;font-family:DIFEHM+TimesNewRomanPS;color:#000000;} .ft101{font-size:15px;font-family:DIFEHN+TimesNewRomanPS;color:#000000;} .ft102{font-size:8px;font-family:DIFEHM+TimesNewRomanPS;color:#000000;} .ft103{font-size:14px;line-height:17px;font-family:DIFEHM+TimesNewRomanPS;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:646px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:80px;left:77px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:192px;left:77px;white-space:nowrap" class="ft18"><b>F�rordning<br/>om �ndring i fastighetstaxeringsf�rordningen <br/>(1993:1199);</b></p> <p style="position:absolute;top:268px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 10 april 2014.</p> <p style="position:absolute;top:303px;left:91px;white-space:nowrap" class="ft10">Regeringen f�reskriver att 1 </p> <p style="position:absolute;top:303px;left:275px;white-space:nowrap" class="ft10">kap. 6 � fastighetstaxeringsf�rordningen</p> <p style="position:absolute;top:320px;left:77px;white-space:nowrap" class="ft10">(1993:1199) och bilaga 1 till f�rordningen ska ha f�ljande lydelse.</p> <p style="position:absolute;top:364px;left:77px;white-space:nowrap" class="ft13"><b>1 kap.</b></p> <p style="position:absolute;top:390px;left:77px;white-space:nowrap" class="ft14"><b>6 �</b></p> <p style="position:absolute;top:388px;left:94px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:390px;left:113px;white-space:nowrap" class="ft10">F�r sm�hus ing�ende i sm�husenhet ska det uppr�ttas en tabell f�r</p> <p style="position:absolute;top:407px;left:77px;white-space:nowrap" class="ft19">grund- och marginalv�rden (SV-tabell), tabeller f�r �ldersinverkan (SO-tabel-<br/>ler S) och en tabell f�r v�rdeinverkan av v�rdefaktorerna fastighetsr�ttsliga<br/>f�rh�llanden och v�rdeordning (FV-tabell S).</p> <p style="position:absolute;top:459px;left:91px;white-space:nowrap" class="ft10">SV-tabellen ska utvisa v�rden f�r sm�hus, som uppf�rts under det sjut-</p> <p style="position:absolute;top:476px;left:77px;white-space:nowrap" class="ft19">tonde �ret f�re det �r d� allm�n fastighetstaxering av sm�husenheter sker, vid<br/>skilda f�rh�llanden betr�ffande v�rdefaktorerna storlek och standard och i en<br/>v�rdeniv� vid vilken ett sm�hus enligt 8 kap. 2 � fastighetstaxeringslagen<br/>(1979:1152), normhus, har ett v�rde av 100 000 kronor.</p> <p style="position:absolute;top:546px;left:91px;white-space:nowrap" class="ft10">Det ska finnas 68 skilda v�rdeniv�er f�r normhuset. De erh�lls genom att</p> <p style="position:absolute;top:564px;left:77px;white-space:nowrap" class="ft19">v�rdena i SV-tabellen multipliceras med niv�faktorer f�r sm�hus (S-niv�fak-<br/>torer). Dessa ska vara 1,5, 1,6, 1,7, 1,8, 1,9, 2,0, 2,1, 2,2, 2,3, 2,4, 2,5, 2,6, 2,7,<br/>2,8, 2,9, 3,0, 3,1, 3,2, 3,3, 3,4, 3,5, 3,6, 3,7, 3,8, 3,9, 4,0, 4,2, 4,4, 4,6, 4,8, 5,0,<br/>5,25, 5,5, 5,75, 6,0, 6,25, 6,5, 6,75, 7,0, 7,25, 7,5, 7,75, 8,0, 8,5, 9,0, 9,5, 10,0,<br/>10,5, 11,0, 12,0, 13,0, 14,0, 15,0, 16,0, 17,0, 18,0, 19,0, 20,0, 22,0, 24,0, 26,0,<br/>28,0, 30,0, 32,0, 34,0, 36,0, 38,0 och 40,0.</p> <p style="position:absolute;top:668px;left:91px;white-space:nowrap" class="ft19">Det ska uppr�ttas en SV-tabell. Denna ska avse S-niv�faktorerna 1,540,0.<br/>SO-tabellerna S ska genom �ldersfaktorer utvisa v�rderelationerna mellan</p> <p style="position:absolute;top:703px;left:77px;white-space:nowrap" class="ft19">lika stora byggnader vid skilda f�rh�llanden betr�ffande v�rdefaktorerna<br/>�lder och standard. F�r sm�hus som uppf�rts under det sjuttonde �ret f�re det<br/>�r d� allm�n fastighetstaxering av sm�husenheter sker och som har normal<br/>standard ska �ldersfaktorn vara 1,00.</p> <p style="position:absolute;top:772px;left:91px;white-space:nowrap" class="ft10">Det ska uppr�ttas sex SO-tabeller S. Tabellerna ska betecknas med pro-</p> <p style="position:absolute;top:790px;left:77px;white-space:nowrap" class="ft19">centtalen 65, 70, 75, 80, 85 och 90. Dessa ber�knas med utg�ngspunkt fr�n<br/>v�rdet av ett sm�hus som har samma �lder och standard som normhuset. Pro-<br/>centtalen visar den andel h�rav som utg�rs av v�rdet av ett motsvarande sm�-<br/>hus, som uppf�rts under det tjugonde �ret f�re det �r d� normhuset uppf�rdes.</p> <p style="position:absolute;top:859px;left:91px;white-space:nowrap" class="ft10">FV-tabell S ska utvisa nedr�kningsfaktorn vid skilda f�rh�llanden betr�f-</p> <p style="position:absolute;top:877px;left:77px;white-space:nowrap" class="ft10">fande v�rdefaktorerna fastighetsr�ttsliga f�rh�llanden och v�rdeordning. F�r</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft16">1 Senaste lydelse 2011:444.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2014:217</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 24 april 2014</p> </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:46px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft21"><b>SFS 2014:217</b></p> <p style="position:absolute;top:51px;left:181px;white-space:nowrap" class="ft22">det mest v�rdefulla sm�huset p� en sj�lvst�ndig fastighet ska nedr�kningsfak-<br/>torn vara 1,0.</p> <p style="position:absolute;top:85px;left:196px;white-space:nowrap" class="ft20">SV-, SO- och FV-tabellerna ska utformas och v�rdefaktorerna storlek,</p> <p style="position:absolute;top:103px;left:181px;white-space:nowrap" class="ft22">�lder, standard, fastighetsr�ttsliga f�rh�llanden och v�rdeordning klassindelas<br/>p� det s�tt som anges i bilaga 1.</p> </div> <div id="page3-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:649px;white-space:nowrap" class="ft30">3</p> <p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft31"><b>SFS 2014:217</b></p> <p style="position:absolute;top:75px;left:569px;white-space:nowrap" class="ft32"><i>Bilaga 1</i></p> <p style="position:absolute;top:74px;left:618px;white-space:nowrap" class="ft33">2</p> <p style="position:absolute;top:110px;left:77px;white-space:nowrap" class="ft34"><b>TABELL F�R GRUND- OCH MARGINALV�RDEN</b></p> <p style="position:absolute;top:110px;left:564px;white-space:nowrap" class="ft34"><b>SV-tabell</b></p> <p style="position:absolute;top:896px;left:77px;white-space:nowrap" class="ft35">2 Senaste lydelse 2011:444.</p> <p style="position:absolute;top:149px;left:94px;white-space:nowrap" class="ft37">Standard-</p> <p style="position:absolute;top:161px;left:102px;white-space:nowrap" class="ft37">po�ng</p> <p style="position:absolute;top:138px;left:161px;white-space:nowrap" class="ft37">V�rdeyta kvm</p> <p style="position:absolute;top:156px;left:184px;white-space:nowrap" class="ft37">(10)75</p> <p style="position:absolute;top:156px;left:279px;white-space:nowrap" class="ft37">76130</p> <p style="position:absolute;top:156px;left:369px;white-space:nowrap" class="ft37">131170</p> <p style="position:absolute;top:156px;left:463px;white-space:nowrap" class="ft37">171250</p> <p style="position:absolute;top:156px;left:553px;white-space:nowrap" class="ft37">251(350)</p> <p style="position:absolute;top:173px;left:161px;white-space:nowrap" class="ft37">Grundv</p> <p style="position:absolute;top:173px;left:210px;white-space:nowrap" class="ft37">Margv</p> <p style="position:absolute;top:173px;left:255px;white-space:nowrap" class="ft37">Grundv</p> <p style="position:absolute;top:173px;left:304px;white-space:nowrap" class="ft37">Margv</p> <p style="position:absolute;top:173px;left:349px;white-space:nowrap" class="ft37">Grundv</p> <p style="position:absolute;top:173px;left:397px;white-space:nowrap" class="ft37">Margv</p> <p style="position:absolute;top:173px;left:442px;white-space:nowrap" class="ft37">Grundv</p> <p style="position:absolute;top:173px;left:491px;white-space:nowrap" class="ft37">Margv</p> <p style="position:absolute;top:173px;left:536px;white-space:nowrap" class="ft37">Grundv</p> <p style="position:absolute;top:173px;left:585px;white-space:nowrap" class="ft37">Margv</p> <p style="position:absolute;top:190px;left:107px;white-space:nowrap" class="ft37">02</p> <p style="position:absolute;top:207px;left:113px;white-space:nowrap" class="ft37">3</p> <p style="position:absolute;top:224px;left:113px;white-space:nowrap" class="ft37">4</p> <p style="position:absolute;top:241px;left:113px;white-space:nowrap" class="ft37">5</p> <p style="position:absolute;top:258px;left:113px;white-space:nowrap" class="ft37">6</p> <p style="position:absolute;top:275px;left:113px;white-space:nowrap" class="ft37">7</p> <p style="position:absolute;top:292px;left:113px;white-space:nowrap" class="ft37">8</p> <p style="position:absolute;top:309px;left:113px;white-space:nowrap" class="ft37">9</p> <p style="position:absolute;top:326px;left:110px;white-space:nowrap" class="ft37">10</p> <p style="position:absolute;top:343px;left:110px;white-space:nowrap" class="ft37">11</p> <p style="position:absolute;top:360px;left:110px;white-space:nowrap" class="ft37">12</p> <p style="position:absolute;top:377px;left:110px;white-space:nowrap" class="ft37">13</p> <p style="position:absolute;top:394px;left:110px;white-space:nowrap" class="ft37">14</p> <p style="position:absolute;top:411px;left:110px;white-space:nowrap" class="ft37">15</p> <p style="position:absolute;top:428px;left:110px;white-space:nowrap" class="ft37">16</p> <p style="position:absolute;top:445px;left:110px;white-space:nowrap" class="ft37">17</p> <p style="position:absolute;top:462px;left:110px;white-space:nowrap" class="ft37">18</p> <p style="position:absolute;top:479px;left:110px;white-space:nowrap" class="ft37">19</p> <p style="position:absolute;top:496px;left:110px;white-space:nowrap" class="ft37">20</p> <p style="position:absolute;top:513px;left:110px;white-space:nowrap" class="ft37">21</p> <p style="position:absolute;top:530px;left:110px;white-space:nowrap" class="ft37">22</p> <p style="position:absolute;top:547px;left:110px;white-space:nowrap" class="ft37">23</p> <p style="position:absolute;top:565px;left:110px;white-space:nowrap" class="ft37">24</p> <p style="position:absolute;top:582px;left:110px;white-space:nowrap" class="ft37">25</p> <p style="position:absolute;top:599px;left:110px;white-space:nowrap" class="ft37">26</p> <p style="position:absolute;top:616px;left:110px;white-space:nowrap" class="ft37">27</p> <p style="position:absolute;top:633px;left:110px;white-space:nowrap" class="ft37">28</p> <p style="position:absolute;top:650px;left:110px;white-space:nowrap" class="ft37">29</p> <p style="position:absolute;top:667px;left:110px;white-space:nowrap" class="ft37">30</p> <p style="position:absolute;top:684px;left:110px;white-space:nowrap" class="ft37">31</p> <p style="position:absolute;top:701px;left:110px;white-space:nowrap" class="ft37">32</p> <p style="position:absolute;top:718px;left:110px;white-space:nowrap" class="ft37">33</p> <p style="position:absolute;top:735px;left:102px;white-space:nowrap" class="ft37">3435</p> <p style="position:absolute;top:752px;left:102px;white-space:nowrap" class="ft37">3637</p> <p style="position:absolute;top:769px;left:102px;white-space:nowrap" class="ft37">3839</p> <p style="position:absolute;top:786px;left:102px;white-space:nowrap" class="ft37">4044</p> <p style="position:absolute;top:803px;left:102px;white-space:nowrap" class="ft37">4549</p> <p style="position:absolute;top:820px;left:102px;white-space:nowrap" class="ft37">5054</p> <p style="position:absolute;top:837px;left:102px;white-space:nowrap" class="ft37">5559</p> </div> <div id="page4-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:46px;white-space:nowrap" class="ft40">4</p> <p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft41"><b>SFS 2014:217</b></p> <p style="position:absolute;top:83px;left:46px;white-space:nowrap" class="ft42"><b>TABELL F�R �LDERSINVERKAN</b></p> <p style="position:absolute;top:83px;left:531px;white-space:nowrap" class="ft42"><b>SO-tabell S</b></p> <p style="position:absolute;top:128px;left:51px;white-space:nowrap" class="ft43">V�rde�r</p> <p style="position:absolute;top:110px;left:97px;white-space:nowrap" class="ft43">�LDERSINVERKAN 65</p> <p style="position:absolute;top:128px;left:97px;white-space:nowrap" class="ft43">Standardpo�ng</p> <p style="position:absolute;top:146px;left:100px;white-space:nowrap" class="ft43">08</p> <p style="position:absolute;top:146px;left:131px;white-space:nowrap" class="ft43">914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659</p> <p style="position:absolute;top:164px;left:63px;white-space:nowrap" class="ft43">13</p> <p style="position:absolute;top:182px;left:63px;white-space:nowrap" class="ft43">12</p> <p style="position:absolute;top:200px;left:63px;white-space:nowrap" class="ft43">11</p> <p style="position:absolute;top:218px;left:63px;white-space:nowrap" class="ft43">10</p> <p style="position:absolute;top:236px;left:63px;white-space:nowrap" class="ft43">09</p> <p style="position:absolute;top:254px;left:63px;white-space:nowrap" class="ft43">08</p> <p style="position:absolute;top:272px;left:63px;white-space:nowrap" class="ft43">07</p> <p style="position:absolute;top:290px;left:55px;white-space:nowrap" class="ft43">0506</p> <p style="position:absolute;top:308px;left:55px;white-space:nowrap" class="ft43">0304</p> <p style="position:absolute;top:326px;left:55px;white-space:nowrap" class="ft43">0102</p> <p style="position:absolute;top:344px;left:55px;white-space:nowrap" class="ft43">9900</p> <p style="position:absolute;top:362px;left:55px;white-space:nowrap" class="ft43">9798</p> <p style="position:absolute;top:380px;left:55px;white-space:nowrap" class="ft43">9596</p> <p style="position:absolute;top:398px;left:55px;white-space:nowrap" class="ft43">9394</p> <p style="position:absolute;top:416px;left:55px;white-space:nowrap" class="ft43">9192</p> <p style="position:absolute;top:434px;left:55px;white-space:nowrap" class="ft43">8990</p> <p style="position:absolute;top:452px;left:55px;white-space:nowrap" class="ft43">8688</p> <p style="position:absolute;top:470px;left:55px;white-space:nowrap" class="ft43">8385</p> <p style="position:absolute;top:488px;left:55px;white-space:nowrap" class="ft43">8082</p> <p style="position:absolute;top:506px;left:55px;white-space:nowrap" class="ft43">7779</p> <p style="position:absolute;top:524px;left:55px;white-space:nowrap" class="ft43">7476</p> <p style="position:absolute;top:542px;left:55px;white-space:nowrap" class="ft43">7073</p> <p style="position:absolute;top:560px;left:55px;white-space:nowrap" class="ft43">6569</p> <p style="position:absolute;top:578px;left:55px;white-space:nowrap" class="ft43">6064</p> <p style="position:absolute;top:596px;left:55px;white-space:nowrap" class="ft43">5559</p> <p style="position:absolute;top:614px;left:55px;white-space:nowrap" class="ft43">5054</p> <p style="position:absolute;top:632px;left:55px;white-space:nowrap" class="ft43">4549</p> <p style="position:absolute;top:650px;left:55px;white-space:nowrap" class="ft43">4044</p> <p style="position:absolute;top:668px;left:55px;white-space:nowrap" class="ft43">2939</p> </div> <div id="page5-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:649px;white-space:nowrap" class="ft50">5</p> <p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft51"><b>SFS 2014:217</b></p> <p style="position:absolute;top:83px;left:77px;white-space:nowrap" class="ft52"><b>TABELL F�R �LDERSINVERKAN</b></p> <p style="position:absolute;top:83px;left:561px;white-space:nowrap" class="ft52"><b>SO-tabell S</b></p> <p style="position:absolute;top:128px;left:81px;white-space:nowrap" class="ft53">V�rde�r</p> <p style="position:absolute;top:110px;left:127px;white-space:nowrap" class="ft53">�LDERSINVERKAN 70</p> <p style="position:absolute;top:128px;left:127px;white-space:nowrap" class="ft53">Standardpo�ng</p> <p style="position:absolute;top:146px;left:130px;white-space:nowrap" class="ft53">08</p> <p style="position:absolute;top:146px;left:161px;white-space:nowrap" class="ft53">914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659</p> <p style="position:absolute;top:164px;left:93px;white-space:nowrap" class="ft53">13</p> <p style="position:absolute;top:182px;left:93px;white-space:nowrap" class="ft53">12</p> <p style="position:absolute;top:200px;left:93px;white-space:nowrap" class="ft53">11</p> <p style="position:absolute;top:218px;left:93px;white-space:nowrap" class="ft53">10</p> <p style="position:absolute;top:236px;left:93px;white-space:nowrap" class="ft53">09</p> <p style="position:absolute;top:254px;left:93px;white-space:nowrap" class="ft53">08</p> <p style="position:absolute;top:272px;left:93px;white-space:nowrap" class="ft53">07</p> <p style="position:absolute;top:290px;left:85px;white-space:nowrap" class="ft53">0506</p> <p style="position:absolute;top:308px;left:85px;white-space:nowrap" class="ft53">0304</p> <p style="position:absolute;top:326px;left:85px;white-space:nowrap" class="ft53">0102</p> <p style="position:absolute;top:344px;left:85px;white-space:nowrap" class="ft53">9900</p> <p style="position:absolute;top:362px;left:85px;white-space:nowrap" class="ft53">9798</p> <p style="position:absolute;top:380px;left:85px;white-space:nowrap" class="ft53">9596</p> <p style="position:absolute;top:398px;left:85px;white-space:nowrap" class="ft53">9394</p> <p style="position:absolute;top:416px;left:85px;white-space:nowrap" class="ft53">9192</p> <p style="position:absolute;top:434px;left:85px;white-space:nowrap" class="ft53">8990</p> <p style="position:absolute;top:452px;left:85px;white-space:nowrap" class="ft53">8688</p> <p style="position:absolute;top:470px;left:85px;white-space:nowrap" class="ft53">8385</p> <p style="position:absolute;top:488px;left:85px;white-space:nowrap" class="ft53">8082</p> <p style="position:absolute;top:506px;left:85px;white-space:nowrap" class="ft53">7779</p> <p style="position:absolute;top:524px;left:85px;white-space:nowrap" class="ft53">7476</p> <p style="position:absolute;top:542px;left:85px;white-space:nowrap" class="ft53">7073</p> <p style="position:absolute;top:560px;left:85px;white-space:nowrap" class="ft53">6569</p> <p style="position:absolute;top:578px;left:85px;white-space:nowrap" class="ft53">6064</p> <p style="position:absolute;top:596px;left:85px;white-space:nowrap" class="ft53">5559</p> <p style="position:absolute;top:614px;left:85px;white-space:nowrap" class="ft53">5054</p> <p style="position:absolute;top:632px;left:85px;white-space:nowrap" class="ft53">4549</p> <p style="position:absolute;top:650px;left:85px;white-space:nowrap" class="ft53">4044</p> <p style="position:absolute;top:668px;left:85px;white-space:nowrap" class="ft53">2939</p> </div> <div id="page6-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:46px;white-space:nowrap" class="ft60">6</p> <p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft61"><b>SFS 2014:217</b></p> <p style="position:absolute;top:83px;left:46px;white-space:nowrap" class="ft62"><b>TABELL F�R �LDERSINVERKAN</b></p> <p style="position:absolute;top:83px;left:531px;white-space:nowrap" class="ft62"><b>SO-tabell S</b></p> <p style="position:absolute;top:128px;left:51px;white-space:nowrap" class="ft63">V�rde�r</p> <p style="position:absolute;top:110px;left:97px;white-space:nowrap" class="ft63">�LDERSINVERKAN 75</p> <p style="position:absolute;top:128px;left:97px;white-space:nowrap" class="ft63">Standardpo�ng</p> <p style="position:absolute;top:146px;left:100px;white-space:nowrap" class="ft63">08</p> <p style="position:absolute;top:146px;left:131px;white-space:nowrap" class="ft63">914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659</p> <p style="position:absolute;top:164px;left:63px;white-space:nowrap" class="ft63">13</p> <p style="position:absolute;top:182px;left:63px;white-space:nowrap" class="ft63">12</p> <p style="position:absolute;top:200px;left:63px;white-space:nowrap" class="ft63">11</p> <p style="position:absolute;top:218px;left:63px;white-space:nowrap" class="ft63">10</p> <p style="position:absolute;top:236px;left:63px;white-space:nowrap" class="ft63">09</p> <p style="position:absolute;top:254px;left:63px;white-space:nowrap" class="ft63">08</p> <p style="position:absolute;top:272px;left:63px;white-space:nowrap" class="ft63">07</p> <p style="position:absolute;top:290px;left:55px;white-space:nowrap" class="ft63">0506</p> <p style="position:absolute;top:308px;left:55px;white-space:nowrap" class="ft63">0304</p> <p style="position:absolute;top:326px;left:55px;white-space:nowrap" class="ft63">0102</p> <p style="position:absolute;top:344px;left:55px;white-space:nowrap" class="ft63">9900</p> <p style="position:absolute;top:362px;left:55px;white-space:nowrap" class="ft63">9798</p> <p style="position:absolute;top:380px;left:55px;white-space:nowrap" class="ft63">9596</p> <p style="position:absolute;top:398px;left:55px;white-space:nowrap" class="ft63">9394</p> <p style="position:absolute;top:416px;left:55px;white-space:nowrap" class="ft63">9192</p> <p style="position:absolute;top:434px;left:55px;white-space:nowrap" class="ft63">8990</p> <p style="position:absolute;top:452px;left:55px;white-space:nowrap" class="ft63">8688</p> <p style="position:absolute;top:470px;left:55px;white-space:nowrap" class="ft63">8385</p> <p style="position:absolute;top:488px;left:55px;white-space:nowrap" class="ft63">8082</p> <p style="position:absolute;top:506px;left:55px;white-space:nowrap" class="ft63">7779</p> <p style="position:absolute;top:524px;left:55px;white-space:nowrap" class="ft63">7476</p> <p style="position:absolute;top:542px;left:55px;white-space:nowrap" class="ft63">7073</p> <p style="position:absolute;top:560px;left:55px;white-space:nowrap" class="ft63">6569</p> <p style="position:absolute;top:578px;left:55px;white-space:nowrap" class="ft63">6064</p> <p style="position:absolute;top:596px;left:55px;white-space:nowrap" class="ft63">5559</p> <p style="position:absolute;top:614px;left:55px;white-space:nowrap" class="ft63">5054</p> <p style="position:absolute;top:632px;left:55px;white-space:nowrap" class="ft63">4549</p> <p style="position:absolute;top:650px;left:55px;white-space:nowrap" class="ft63">4044</p> <p style="position:absolute;top:668px;left:55px;white-space:nowrap" class="ft63">2939</p> </div> <div id="page7-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:649px;white-space:nowrap" class="ft70">7</p> <p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft71"><b>SFS 2014:217</b></p> <p style="position:absolute;top:83px;left:77px;white-space:nowrap" class="ft72"><b>TABELL F�R �LDERSINVERKAN</b></p> <p style="position:absolute;top:83px;left:561px;white-space:nowrap" class="ft72"><b>SO-tabell S</b></p> <p style="position:absolute;top:128px;left:81px;white-space:nowrap" class="ft73">V�rde�r</p> <p style="position:absolute;top:110px;left:127px;white-space:nowrap" class="ft73">�LDERSINVERKAN 80</p> <p style="position:absolute;top:128px;left:127px;white-space:nowrap" class="ft73">Standardpo�ng</p> <p style="position:absolute;top:145px;left:130px;white-space:nowrap" class="ft73">08</p> <p style="position:absolute;top:145px;left:161px;white-space:nowrap" class="ft73">914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659</p> <p style="position:absolute;top:162px;left:93px;white-space:nowrap" class="ft73">13</p> <p style="position:absolute;top:179px;left:93px;white-space:nowrap" class="ft73">12</p> <p style="position:absolute;top:197px;left:93px;white-space:nowrap" class="ft73">11</p> <p style="position:absolute;top:214px;left:93px;white-space:nowrap" class="ft73">10</p> <p style="position:absolute;top:231px;left:93px;white-space:nowrap" class="ft73">09</p> <p style="position:absolute;top:248px;left:93px;white-space:nowrap" class="ft73">08</p> <p style="position:absolute;top:266px;left:93px;white-space:nowrap" class="ft73">07</p> <p style="position:absolute;top:283px;left:85px;white-space:nowrap" class="ft73">0506</p> <p style="position:absolute;top:300px;left:85px;white-space:nowrap" class="ft73">0304</p> <p style="position:absolute;top:317px;left:85px;white-space:nowrap" class="ft73">0102</p> <p style="position:absolute;top:335px;left:85px;white-space:nowrap" class="ft73">9900</p> <p style="position:absolute;top:352px;left:85px;white-space:nowrap" class="ft73">9798</p> <p style="position:absolute;top:369px;left:85px;white-space:nowrap" class="ft73">9596</p> <p style="position:absolute;top:386px;left:85px;white-space:nowrap" class="ft73">9394</p> <p style="position:absolute;top:404px;left:85px;white-space:nowrap" class="ft73">9192</p> <p style="position:absolute;top:421px;left:85px;white-space:nowrap" class="ft73">8990</p> <p style="position:absolute;top:438px;left:85px;white-space:nowrap" class="ft73">8688</p> <p style="position:absolute;top:455px;left:85px;white-space:nowrap" class="ft73">8385</p> <p style="position:absolute;top:473px;left:85px;white-space:nowrap" class="ft73">8082</p> <p style="position:absolute;top:490px;left:85px;white-space:nowrap" class="ft73">7779</p> <p style="position:absolute;top:507px;left:85px;white-space:nowrap" class="ft73">7476</p> <p style="position:absolute;top:524px;left:85px;white-space:nowrap" class="ft73">7073</p> <p style="position:absolute;top:542px;left:85px;white-space:nowrap" class="ft73">6569</p> <p style="position:absolute;top:559px;left:85px;white-space:nowrap" class="ft73">6064</p> <p style="position:absolute;top:576px;left:85px;white-space:nowrap" class="ft73">5559</p> <p style="position:absolute;top:593px;left:85px;white-space:nowrap" class="ft73">5054</p> <p style="position:absolute;top:611px;left:85px;white-space:nowrap" class="ft73">4549</p> <p style="position:absolute;top:628px;left:85px;white-space:nowrap" class="ft73">4044</p> <p style="position:absolute;top:645px;left:85px;white-space:nowrap" class="ft73">2939</p> </div> <div id="page8-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:46px;white-space:nowrap" class="ft80">8</p> <p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft81"><b>SFS 2014:217</b></p> <p style="position:absolute;top:83px;left:46px;white-space:nowrap" class="ft82"><b>TABELL F�R �LDERSINVERKAN</b></p> <p style="position:absolute;top:83px;left:531px;white-space:nowrap" class="ft82"><b>SO-tabell S</b></p> <p style="position:absolute;top:128px;left:51px;white-space:nowrap" class="ft83">V�rde�r</p> <p style="position:absolute;top:110px;left:97px;white-space:nowrap" class="ft83">�LDERSINVERKAN 85</p> <p style="position:absolute;top:128px;left:97px;white-space:nowrap" class="ft83">Standardpo�ng</p> <p style="position:absolute;top:146px;left:100px;white-space:nowrap" class="ft83">08</p> <p style="position:absolute;top:146px;left:131px;white-space:nowrap" class="ft83">914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659</p> <p style="position:absolute;top:164px;left:63px;white-space:nowrap" class="ft83">13</p> <p style="position:absolute;top:182px;left:63px;white-space:nowrap" class="ft83">12</p> <p style="position:absolute;top:200px;left:63px;white-space:nowrap" class="ft83">11</p> <p style="position:absolute;top:218px;left:63px;white-space:nowrap" class="ft83">10</p> <p style="position:absolute;top:236px;left:63px;white-space:nowrap" class="ft83">09</p> <p style="position:absolute;top:254px;left:63px;white-space:nowrap" class="ft83">08</p> <p style="position:absolute;top:272px;left:63px;white-space:nowrap" class="ft83">07</p> <p style="position:absolute;top:290px;left:55px;white-space:nowrap" class="ft83">0506</p> <p style="position:absolute;top:308px;left:55px;white-space:nowrap" class="ft83">0304</p> <p style="position:absolute;top:326px;left:55px;white-space:nowrap" class="ft83">0102</p> <p style="position:absolute;top:344px;left:55px;white-space:nowrap" class="ft83">9900</p> <p style="position:absolute;top:362px;left:55px;white-space:nowrap" class="ft83">9798</p> <p style="position:absolute;top:380px;left:55px;white-space:nowrap" class="ft83">9596</p> <p style="position:absolute;top:398px;left:55px;white-space:nowrap" class="ft83">9394</p> <p style="position:absolute;top:416px;left:55px;white-space:nowrap" class="ft83">9192</p> <p style="position:absolute;top:434px;left:55px;white-space:nowrap" class="ft83">8990</p> <p style="position:absolute;top:452px;left:55px;white-space:nowrap" class="ft83">8688</p> <p style="position:absolute;top:470px;left:55px;white-space:nowrap" class="ft83">8385</p> <p style="position:absolute;top:488px;left:55px;white-space:nowrap" class="ft83">8082</p> <p style="position:absolute;top:506px;left:55px;white-space:nowrap" class="ft83">7779</p> <p style="position:absolute;top:524px;left:55px;white-space:nowrap" class="ft83">7476</p> <p style="position:absolute;top:542px;left:55px;white-space:nowrap" class="ft83">7073</p> <p style="position:absolute;top:560px;left:55px;white-space:nowrap" class="ft83">6569</p> <p style="position:absolute;top:578px;left:55px;white-space:nowrap" class="ft83">6064</p> <p style="position:absolute;top:596px;left:55px;white-space:nowrap" class="ft83">5559</p> <p style="position:absolute;top:614px;left:55px;white-space:nowrap" class="ft83">5054</p> <p style="position:absolute;top:632px;left:55px;white-space:nowrap" class="ft83">4549</p> <p style="position:absolute;top:650px;left:55px;white-space:nowrap" class="ft83">4044</p> <p style="position:absolute;top:668px;left:55px;white-space:nowrap" class="ft83">2939</p> </div> <div id="page9-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:649px;white-space:nowrap" class="ft90">9</p> <p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft91"><b>SFS 2014:217</b></p> <p style="position:absolute;top:83px;left:77px;white-space:nowrap" class="ft92"><b>TABELL F�R �LDERSINVERKAN</b></p> <p style="position:absolute;top:83px;left:561px;white-space:nowrap" class="ft92"><b>SO-tabell S</b></p> <p style="position:absolute;top:703px;left:77px;white-space:nowrap" class="ft92"><b>FV-TABELL S</b></p> <p style="position:absolute;top:128px;left:81px;white-space:nowrap" class="ft93">V�rde�r</p> <p style="position:absolute;top:110px;left:127px;white-space:nowrap" class="ft93">�LDERSINVERKAN 90</p> <p style="position:absolute;top:128px;left:127px;white-space:nowrap" class="ft93">Standardpo�ng</p> <p style="position:absolute;top:146px;left:130px;white-space:nowrap" class="ft93">08</p> <p style="position:absolute;top:146px;left:161px;white-space:nowrap" class="ft93">914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659</p> <p style="position:absolute;top:164px;left:93px;white-space:nowrap" class="ft93">13</p> <p style="position:absolute;top:182px;left:93px;white-space:nowrap" class="ft93">12</p> <p style="position:absolute;top:200px;left:93px;white-space:nowrap" class="ft93">11</p> <p style="position:absolute;top:218px;left:93px;white-space:nowrap" class="ft93">10</p> <p style="position:absolute;top:236px;left:93px;white-space:nowrap" class="ft93">09</p> <p style="position:absolute;top:254px;left:93px;white-space:nowrap" class="ft93">08</p> <p style="position:absolute;top:272px;left:93px;white-space:nowrap" class="ft93">07</p> <p style="position:absolute;top:290px;left:85px;white-space:nowrap" class="ft93">0506</p> <p style="position:absolute;top:308px;left:85px;white-space:nowrap" class="ft93">0304</p> <p style="position:absolute;top:326px;left:85px;white-space:nowrap" class="ft93">0102</p> <p style="position:absolute;top:344px;left:85px;white-space:nowrap" class="ft93">9900</p> <p style="position:absolute;top:362px;left:85px;white-space:nowrap" class="ft93">9798</p> <p style="position:absolute;top:380px;left:85px;white-space:nowrap" class="ft93">9596</p> <p style="position:absolute;top:398px;left:85px;white-space:nowrap" class="ft93">9394</p> <p style="position:absolute;top:416px;left:85px;white-space:nowrap" class="ft93">9192</p> <p style="position:absolute;top:434px;left:85px;white-space:nowrap" class="ft93">8990</p> <p style="position:absolute;top:452px;left:85px;white-space:nowrap" class="ft93">8688</p> <p style="position:absolute;top:470px;left:85px;white-space:nowrap" class="ft93">8385</p> <p style="position:absolute;top:488px;left:85px;white-space:nowrap" class="ft93">8082</p> <p style="position:absolute;top:506px;left:85px;white-space:nowrap" class="ft93">7779</p> <p style="position:absolute;top:524px;left:85px;white-space:nowrap" class="ft93">7476</p> <p style="position:absolute;top:542px;left:85px;white-space:nowrap" class="ft93">7073</p> <p style="position:absolute;top:560px;left:85px;white-space:nowrap" class="ft93">6569</p> <p style="position:absolute;top:578px;left:85px;white-space:nowrap" class="ft93">6064</p> <p style="position:absolute;top:596px;left:85px;white-space:nowrap" class="ft93">5559</p> <p style="position:absolute;top:614px;left:85px;white-space:nowrap" class="ft93">5054</p> <p style="position:absolute;top:632px;left:85px;white-space:nowrap" class="ft93">4549</p> <p style="position:absolute;top:650px;left:85px;white-space:nowrap" class="ft93">4044</p> <p style="position:absolute;top:668px;left:85px;white-space:nowrap" class="ft93">2939</p> <p style="position:absolute;top:730px;left:80px;white-space:nowrap" class="ft93">V�rdeordning</p> <p style="position:absolute;top:730px;left:165px;white-space:nowrap" class="ft93">Fastighetsr�ttsliga f�rh�llanden</p> <p style="position:absolute;top:748px;left:165px;white-space:nowrap" class="ft94">V�rderingsenhet bel�gen i<br/>grupphusomr�de</p> <p style="position:absolute;top:748px;left:307px;white-space:nowrap" class="ft93">�vriga v�rderingsenheter</p> <p style="position:absolute;top:783px;left:165px;white-space:nowrap" class="ft93">Klass 1</p> <p style="position:absolute;top:783px;left:236px;white-space:nowrap" class="ft93">Klass 2</p> <p style="position:absolute;top:783px;left:307px;white-space:nowrap" class="ft93">Klass 1</p> <p style="position:absolute;top:783px;left:379px;white-space:nowrap" class="ft93">Klass 2</p> <p style="position:absolute;top:783px;left:450px;white-space:nowrap" class="ft93">Klass 3</p> <p style="position:absolute;top:801px;left:80px;white-space:nowrap" class="ft93">Klass 1</p> <p style="position:absolute;top:819px;left:80px;white-space:nowrap" class="ft93">Klass 2</p> </div> <div id="page10-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:46px;white-space:nowrap" class="ft100">10</p> <p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft101"><b>SFS 2014:217</b></p> <p style="position:absolute;top:946px;left:527px;white-space:nowrap" class="ft102">Norstedts Juridik AB/Fritzes</p> <p style="position:absolute;top:956px;left:532px;white-space:nowrap" class="ft102">Elanders Sverige AB, 2014</p> <p style="position:absolute;top:69px;left:196px;white-space:nowrap" class="ft100">Denna f�rordning tr�der i kraft den 1 juni 2014 och till�mpas f�rsta g�ngen</p> <p style="position:absolute;top:87px;left:181px;white-space:nowrap" class="ft100">vid 2015 �rs fastighetstaxering.</p> <p style="position:absolute;top:121px;left:181px;white-space:nowrap" class="ft100">P� regeringens v�gnar</p> <p style="position:absolute;top:156px;left:181px;white-space:nowrap" class="ft100">PETER NORMAN</p> <p style="position:absolute;top:174px;left:412px;white-space:nowrap" class="ft103">Pia Gustafsson<br/>(Finansdepartementet)</p> </div> </div>
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1

Svensk f�rfattningssamling

F�rordning
om �ndring i fastighetstaxeringsf�rordningen
(1993:1199);

utf�rdad den 10 april 2014.

Regeringen f�reskriver att 1

kap. 6 � fastighetstaxeringsf�rordningen

(1993:1199) och bilaga 1 till f�rordningen ska ha f�ljande lydelse.

1 kap.

6 �

1

F�r sm�hus ing�ende i sm�husenhet ska det uppr�ttas en tabell f�r

grund- och marginalv�rden (SV-tabell), tabeller f�r �ldersinverkan (SO-tabel-
ler S) och en tabell f�r v�rdeinverkan av v�rdefaktorerna fastighetsr�ttsliga
f�rh�llanden och v�rdeordning (FV-tabell S).

SV-tabellen ska utvisa v�rden f�r sm�hus, som uppf�rts under det sjut-

tonde �ret f�re det �r d� allm�n fastighetstaxering av sm�husenheter sker, vid
skilda f�rh�llanden betr�ffande v�rdefaktorerna storlek och standard och i en
v�rdeniv� vid vilken ett sm�hus enligt 8 kap. 2 � fastighetstaxeringslagen
(1979:1152), normhus, har ett v�rde av 100 000 kronor.

Det ska finnas 68 skilda v�rdeniv�er f�r normhuset. De erh�lls genom att

v�rdena i SV-tabellen multipliceras med niv�faktorer f�r sm�hus (S-niv�fak-
torer). Dessa ska vara 1,5, 1,6, 1,7, 1,8, 1,9, 2,0, 2,1, 2,2, 2,3, 2,4, 2,5, 2,6, 2,7,
2,8, 2,9, 3,0, 3,1, 3,2, 3,3, 3,4, 3,5, 3,6, 3,7, 3,8, 3,9, 4,0, 4,2, 4,4, 4,6, 4,8, 5,0,
5,25, 5,5, 5,75, 6,0, 6,25, 6,5, 6,75, 7,0, 7,25, 7,5, 7,75, 8,0, 8,5, 9,0, 9,5, 10,0,
10,5, 11,0, 12,0, 13,0, 14,0, 15,0, 16,0, 17,0, 18,0, 19,0, 20,0, 22,0, 24,0, 26,0,
28,0, 30,0, 32,0, 34,0, 36,0, 38,0 och 40,0.

Det ska uppr�ttas en SV-tabell. Denna ska avse S-niv�faktorerna 1,540,0.
SO-tabellerna S ska genom �ldersfaktorer utvisa v�rderelationerna mellan

lika stora byggnader vid skilda f�rh�llanden betr�ffande v�rdefaktorerna
�lder och standard. F�r sm�hus som uppf�rts under det sjuttonde �ret f�re det
�r d� allm�n fastighetstaxering av sm�husenheter sker och som har normal
standard ska �ldersfaktorn vara 1,00.

Det ska uppr�ttas sex SO-tabeller S. Tabellerna ska betecknas med pro-

centtalen 65, 70, 75, 80, 85 och 90. Dessa ber�knas med utg�ngspunkt fr�n
v�rdet av ett sm�hus som har samma �lder och standard som normhuset. Pro-
centtalen visar den andel h�rav som utg�rs av v�rdet av ett motsvarande sm�-
hus, som uppf�rts under det tjugonde �ret f�re det �r d� normhuset uppf�rdes.

FV-tabell S ska utvisa nedr�kningsfaktorn vid skilda f�rh�llanden betr�f-

fande v�rdefaktorerna fastighetsr�ttsliga f�rh�llanden och v�rdeordning. F�r

1 Senaste lydelse 2011:444.

SFS 2014:217

Utkom fr�n trycket
den 24 april 2014

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2

SFS 2014:217

det mest v�rdefulla sm�huset p� en sj�lvst�ndig fastighet ska nedr�kningsfak-
torn vara 1,0.

SV-, SO- och FV-tabellerna ska utformas och v�rdefaktorerna storlek,

�lder, standard, fastighetsr�ttsliga f�rh�llanden och v�rdeordning klassindelas
p� det s�tt som anges i bilaga 1.

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3

SFS 2014:217

Bilaga 1

2

TABELL F�R GRUND- OCH MARGINALV�RDEN

SV-tabell

2 Senaste lydelse 2011:444.

Standard-

po�ng

V�rdeyta kvm

(10)75

76130

131170

171250

251(350)

Grundv

Margv

Grundv

Margv

Grundv

Margv

Grundv

Margv

Grundv

Margv

02

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

3435

3637

3839

4044

4549

5054

5559

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4

SFS 2014:217

TABELL F�R �LDERSINVERKAN

SO-tabell S

V�rde�r

�LDERSINVERKAN 65

Standardpo�ng

08

914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659

13

12

11

10

09

08

07

0506

0304

0102

9900

9798

9596

9394

9192

8990

8688

8385

8082

7779

7476

7073

6569

6064

5559

5054

4549

4044

2939

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5

SFS 2014:217

TABELL F�R �LDERSINVERKAN

SO-tabell S

V�rde�r

�LDERSINVERKAN 70

Standardpo�ng

08

914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659

13

12

11

10

09

08

07

0506

0304

0102

9900

9798

9596

9394

9192

8990

8688

8385

8082

7779

7476

7073

6569

6064

5559

5054

4549

4044

2939

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6

SFS 2014:217

TABELL F�R �LDERSINVERKAN

SO-tabell S

V�rde�r

�LDERSINVERKAN 75

Standardpo�ng

08

914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659

13

12

11

10

09

08

07

0506

0304

0102

9900

9798

9596

9394

9192

8990

8688

8385

8082

7779

7476

7073

6569

6064

5559

5054

4549

4044

2939

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7

SFS 2014:217

TABELL F�R �LDERSINVERKAN

SO-tabell S

V�rde�r

�LDERSINVERKAN 80

Standardpo�ng

08

914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659

13

12

11

10

09

08

07

0506

0304

0102

9900

9798

9596

9394

9192

8990

8688

8385

8082

7779

7476

7073

6569

6064

5559

5054

4549

4044

2939

background image

8

SFS 2014:217

TABELL F�R �LDERSINVERKAN

SO-tabell S

V�rde�r

�LDERSINVERKAN 85

Standardpo�ng

08

914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659

13

12

11

10

09

08

07

0506

0304

0102

9900

9798

9596

9394

9192

8990

8688

8385

8082

7779

7476

7073

6569

6064

5559

5054

4549

4044

2939

background image

9

SFS 2014:217

TABELL F�R �LDERSINVERKAN

SO-tabell S

FV-TABELL S

V�rde�r

�LDERSINVERKAN 90

Standardpo�ng

08

914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659

13

12

11

10

09

08

07

0506

0304

0102

9900

9798

9596

9394

9192

8990

8688

8385

8082

7779

7476

7073

6569

6064

5559

5054

4549

4044

2939

V�rdeordning

Fastighetsr�ttsliga f�rh�llanden

V�rderingsenhet bel�gen i
grupphusomr�de

�vriga v�rderingsenheter

Klass 1

Klass 2

Klass 1

Klass 2

Klass 3

Klass 1

Klass 2

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10

SFS 2014:217

Norstedts Juridik AB/Fritzes

Elanders Sverige AB, 2014

Denna f�rordning tr�der i kraft den 1 juni 2014 och till�mpas f�rsta g�ngen

vid 2015 �rs fastighetstaxering.

P� regeringens v�gnar

PETER NORMAN

Pia Gustafsson
(Finansdepartementet)

;