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<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="ft19"><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 14 april 2016.</p>
<p style="position:absolute;top:303px;left:91px;white-space:nowrap" class="ft10">Regeringen f�rskriver i fr�ga om fastighetstaxeringsf�rordningen</p>
<p style="position:absolute;top:320px;left:77px;white-space:nowrap" class="ft10">(1993:1199)</p>
<p style="position:absolute;top:318px;left:147px;white-space:nowrap" class="ft13">1</p>
<p style="position:absolute;top:337px;left:91px;white-space:nowrap" class="ft110"><i>dels</i> att 3 kap. 5 � ska upph�ra att g�lla,<br/><i>dels</i> att 1 kap. 4 a, 7 b, 10, 11, 17 och 1923 ��, rubriken till 1 kap. 19 �</p>
<p style="position:absolute;top:372px;left:77px;white-space:nowrap" class="ft10">och bilagorna 1 a, 3, 4 och 5 a5 c ska ha f�ljande lydelse,</p>
<p style="position:absolute;top:390px;left:91px;white-space:nowrap" class="ft14"><i>dels</i> att det ska inf�ras tv� nya paragrafer, 1 kap. 23 a och 23 b ��, en ny bi-</p>
<p style="position:absolute;top:407px;left:77px;white-space:nowrap" class="ft110">laga, bilaga 5 d, och n�rmast f�re 1 kap. 23 a � en ny rubrik av f�ljande ly-<br/>delse.</p>
<p style="position:absolute;top:468px;left:77px;white-space:nowrap" class="ft15"><b>1 kap.</b></p>
<p style="position:absolute;top:494px;left:77px;white-space:nowrap" class="ft16"><b>4 a �</b></p>
<p style="position:absolute;top:492px;left:105px;white-space:nowrap" class="ft13">2</p>
<p style="position:absolute;top:494px;left:124px;white-space:nowrap" class="ft10">F�r storlekskorrektion f�r storleksinverkan och s�rskilda v�rdef�rh�l-</p>
<p style="position:absolute;top:511px;left:77px;white-space:nowrap" class="ft110">landen p� lantbruksenhet ska det uppr�ttas tv� tabeller f�r storlekskorrektion<br/>(storlekskorrektionstabell 1 och 2).</p>
<p style="position:absolute;top:546px;left:91px;white-space:nowrap" class="ft10">En storlekskorrektion ska g�ras med utg�ngspunkt fr�n en lantbruksenhets</p>
<p style="position:absolute;top:564px;left:77px;white-space:nowrap" class="ft110">sammanlagda riktv�rde med undantag f�r riktv�rde f�r sm�hus och tomtmark<br/>f�r s�dan byggnad.</p>
<p style="position:absolute;top:598px;left:91px;white-space:nowrap" class="ft10">I bilaga 12 anges hur tabellerna f�r storlekskorrektion ska utformas och in-</p>
<p style="position:absolute;top:616px;left:77px;white-space:nowrap" class="ft10">delas i klasser f�r ett s�dant ber�knat riktv�rde.</p>
<p style="position:absolute;top:651px;left:77px;white-space:nowrap" class="ft16"><b>7 b �</b></p>
<p style="position:absolute;top:649px;left:106px;white-space:nowrap" class="ft13">3</p>
<p style="position:absolute;top:651px;left:124px;white-space:nowrap" class="ft10">F�r sm�hus ing�ende i lantbruksenhet ska det uppr�ttas och till�mpas</p>
<p style="position:absolute;top:668px;left:77px;white-space:nowrap" class="ft110">en tabell f�r v�rdeinverkan av v�rdefaktorerna fastighetsr�ttsliga f�rh�llanden<br/>och v�rdeordning (FV-tabell L). Denna ska ha samma utformning och klass-<br/>indelning som FV-tabell S med undantag f�r att omr�kningsfaktorn f�r fastig-<br/>hetsr�ttsliga f�rh�llanden f�r v�rderingsenheter utanf�r grupphusomr�de f�r<br/>var och en av klasserna f�r delas upp p� tre intervall f�r S-niv�faktorer, n�m-<br/>ligen 1,504,00, 4,207,75 och 8,0040,00. Det som s�gs i 6 � andra och<br/>tredje styckena om v�rdena i SV-tabellen �r till�mpligt f�r sm�hus p� lant-<br/>bruksenhet n�r omr�kningsfaktorn enligt FV-tabell L best�mts till 1,0 f�r<br/>normhuset.</p>
<p style="position:absolute;top:825px;left:91px;white-space:nowrap" class="ft10">I bilaga 1 a anges hur FV-tabell L ska utformas, hur S-niv�faktorn ska in-</p>
<p style="position:absolute;top:842px;left:77px;white-space:nowrap" class="ft110">delas i intervall och hur v�rdefaktorerna fastighetsr�ttsliga f�rh�llanden och<br/>v�rdeordning ska klassindelas.</p>
<p style="position:absolute;top:898px;left:77px;white-space:nowrap" class="ft17">1 Senaste lydelse 3 kap. 5 � 2003:963.</p>
<p style="position:absolute;top:911px;left:77px;white-space:nowrap" class="ft17">2 Senaste lydelse 1997:452.</p>
<p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft17">3 Senaste lydelse 2013:242.</p>
<p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2016:368</b></p>
<p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 3 maj 2016</p>
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<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 2016:368</b></p>
<p style="position:absolute;top:51px;left:181px;white-space:nowrap" class="ft22"><b>10 �</b></p>
<p style="position:absolute;top:49px;left:206px;white-space:nowrap" class="ft23">4</p>
<p style="position:absolute;top:51px;left:225px;white-space:nowrap" class="ft20">V�rdefaktorn byggnadskategori ska indelas i klasser p� f�ljande s�tt</p>
<p style="position:absolute;top:68px;left:181px;white-space:nowrap" class="ft26">och de tabeller som enligt 11 � ska till�mpas f�r klasserna betecknas enligt<br/>f�ljande:</p>
<p style="position:absolute;top:778px;left:181px;white-space:nowrap" class="ft22"><b>11 �</b></p>
<p style="position:absolute;top:776px;left:206px;white-space:nowrap" class="ft23">5</p>
<p style="position:absolute;top:778px;left:225px;white-space:nowrap" class="ft20">F�r ekonomibyggnader ska det uppr�ttas 54 relationstabeller (E-tabel-</p>
<p style="position:absolute;top:795px;left:181px;white-space:nowrap" class="ft26">ler). F�r samtliga byggnadskategorier, utom byggnadskategori 60, ska det fin-<br/>nas tre E-tabeller, en med G betecknad tabell f�r glesbygdsf�rh�llanden, en<br/>med M betecknad tabell f�r normalf�rh�llanden och en med T betecknad<br/>tabell f�r t�tortsinfluerade omr�den. E-tabellerna ska ange det relativa v�rdet<br/>av en v�rderingsenhet vid skilda f�rh�llanden betr�ffande v�rdefaktorerna</p>
<p style="position:absolute;top:908px;left:181px;white-space:nowrap" class="ft24">4 Senaste lydelse 2004:281.</p>
<p style="position:absolute;top:129px;left:181px;white-space:nowrap" class="ft20">Klass</p>
<p style="position:absolute;top:129px;left:233px;white-space:nowrap" class="ft20">Ben�mning</p>
<p style="position:absolute;top:129px;left:483px;white-space:nowrap" class="ft20">Tabell</p>
<p style="position:absolute;top:149px;left:181px;white-space:nowrap" class="ft20">11</p>
<p style="position:absolute;top:149px;left:233px;white-space:nowrap" class="ft26">Djurstall, logar, lador, maskinhallar, <br/>g�rdsverkst�der, lagerhus f�r potatis, <br/>tr�dg�rdsprodukter, foder eller andra<br/>f�rn�denheter och liknande byggnader<br/>med v�rde�r f�re 1980.</p>
<p style="position:absolute;top:149px;left:483px;white-space:nowrap" class="ft20">E11G, E11M, E11T</p>
<p style="position:absolute;top:239px;left:181px;white-space:nowrap" class="ft20">21</p>
<p style="position:absolute;top:239px;left:233px;white-space:nowrap" class="ft20">Djurstall f�r mj�lkkor, v�rde�r 1980.</p>
<p style="position:absolute;top:239px;left:483px;white-space:nowrap" class="ft20">E21G, E21M, E21T</p>
<p style="position:absolute;top:259px;left:181px;white-space:nowrap" class="ft20">22</p>
<p style="position:absolute;top:259px;left:233px;white-space:nowrap" class="ft26">Djurstall f�r slakt- och ungn�t, v�rde�r <br/>1980.</p>
<p style="position:absolute;top:259px;left:483px;white-space:nowrap" class="ft20">E22G, E22M, E22T</p>
<p style="position:absolute;top:297px;left:181px;white-space:nowrap" class="ft20">23</p>
<p style="position:absolute;top:297px;left:233px;white-space:nowrap" class="ft20">Djurstall f�r grisar, v�rde�r 1980.</p>
<p style="position:absolute;top:297px;left:483px;white-space:nowrap" class="ft20">E23G, E23M, E23T</p>
<p style="position:absolute;top:317px;left:181px;white-space:nowrap" class="ft20">24</p>
<p style="position:absolute;top:317px;left:233px;white-space:nowrap" class="ft20">Djurstall f�r v�rph�ns, v�rde�r 1980.</p>
<p style="position:absolute;top:317px;left:483px;white-space:nowrap" class="ft20">E24G, E24M, E24T</p>
<p style="position:absolute;top:338px;left:181px;white-space:nowrap" class="ft20">25</p>
<p style="position:absolute;top:338px;left:233px;white-space:nowrap" class="ft26">Djurstall f�r f�r, getter och strutsar, <br/>v�rde�r 1980.</p>
<p style="position:absolute;top:338px;left:483px;white-space:nowrap" class="ft20">E25G, E25M, E25T</p>
<p style="position:absolute;top:375px;left:181px;white-space:nowrap" class="ft20">26</p>
<p style="position:absolute;top:375px;left:233px;white-space:nowrap" class="ft20">Djurstall f�r h�star, v�rde�r 1980.</p>
<p style="position:absolute;top:375px;left:483px;white-space:nowrap" class="ft20">E26G, E26M, E26T</p>
<p style="position:absolute;top:395px;left:181px;white-space:nowrap" class="ft20">27</p>
<p style="position:absolute;top:395px;left:233px;white-space:nowrap" class="ft26">Djurstall f�r mink, r�v och liknande, <br/>v�rde�r 1980.</p>
<p style="position:absolute;top:395px;left:483px;white-space:nowrap" class="ft20">E27G, E27M, E27T</p>
<p style="position:absolute;top:433px;left:181px;white-space:nowrap" class="ft20">28</p>
<p style="position:absolute;top:433px;left:233px;white-space:nowrap" class="ft26">Djurstall f�r slaktkycklingar och <br/>kalkoner, v�rde�r 1980.</p>
<p style="position:absolute;top:433px;left:483px;white-space:nowrap" class="ft20">E28G, E28M, E28T</p>
<p style="position:absolute;top:471px;left:181px;white-space:nowrap" class="ft20">31</p>
<p style="position:absolute;top:471px;left:233px;white-space:nowrap" class="ft26">Loge, lada och liknande, v�rde�r <br/>1980.</p>
<p style="position:absolute;top:471px;left:483px;white-space:nowrap" class="ft20">E31G, E31M, E31T</p>
<p style="position:absolute;top:508px;left:181px;white-space:nowrap" class="ft20">32</p>
<p style="position:absolute;top:508px;left:233px;white-space:nowrap" class="ft26">Maskinhall, g�rdsverkstad och<br/>liknande, v�rde�r 1980.</p>
<p style="position:absolute;top:508px;left:483px;white-space:nowrap" class="ft20">E32G, E32M, E32T</p>
<p style="position:absolute;top:546px;left:181px;white-space:nowrap" class="ft20">33</p>
<p style="position:absolute;top:546px;left:233px;white-space:nowrap" class="ft26">G�rdslager f�r potatis, tr�dg�rds-<br/>produkter, foder eller andra <br/>f�rn�denheter och liknande, <br/>v�rde�r 1980.</p>
<p style="position:absolute;top:546px;left:483px;white-space:nowrap" class="ft20">E33G, E33M, E33T</p>
<p style="position:absolute;top:618px;left:181px;white-space:nowrap" class="ft20">34</p>
<p style="position:absolute;top:618px;left:233px;white-space:nowrap" class="ft20">Ridhus</p>
<p style="position:absolute;top:618px;left:483px;white-space:nowrap" class="ft20">E34G, E34M, E34T</p>
<p style="position:absolute;top:639px;left:181px;white-space:nowrap" class="ft20">42</p>
<p style="position:absolute;top:639px;left:233px;white-space:nowrap" class="ft20">Spannm�lslager</p>
<p style="position:absolute;top:639px;left:483px;white-space:nowrap" class="ft20">E42G, E42M, E42T</p>
<p style="position:absolute;top:659px;left:181px;white-space:nowrap" class="ft20">44</p>
<p style="position:absolute;top:659px;left:233px;white-space:nowrap" class="ft20">Ensilagesilo</p>
<p style="position:absolute;top:659px;left:483px;white-space:nowrap" class="ft20">E44G, E44M, E44T</p>
<p style="position:absolute;top:679px;left:181px;white-space:nowrap" class="ft20">51</p>
<p style="position:absolute;top:679px;left:233px;white-space:nowrap" class="ft20">V�xthus, typ friliggande</p>
<p style="position:absolute;top:679px;left:483px;white-space:nowrap" class="ft20">E51G, E51M, E51T</p>
<p style="position:absolute;top:700px;left:181px;white-space:nowrap" class="ft20">52</p>
<p style="position:absolute;top:700px;left:233px;white-space:nowrap" class="ft20">V�xthus, typ blockhus</p>
<p style="position:absolute;top:700px;left:483px;white-space:nowrap" class="ft20">E52G, E52M, E52T</p>
<p style="position:absolute;top:720px;left:181px;white-space:nowrap" class="ft20">53</p>
<p style="position:absolute;top:720px;left:233px;white-space:nowrap" class="ft20">Enklare v�xthus</p>
<p style="position:absolute;top:720px;left:483px;white-space:nowrap" class="ft20">E53G, E53M, E53T</p>
<p style="position:absolute;top:740px;left:181px;white-space:nowrap" class="ft20">60</p>
<p style="position:absolute;top:740px;left:233px;white-space:nowrap" class="ft20">�vriga ekonomibyggnader</p>
<p style="position:absolute;top:921px;left:181px;white-space:nowrap" class="ft24">5 Senaste lydelse 2010:337.</p>
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<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 2016:368</b></p>
<p style="position:absolute;top:51px;left:77px;white-space:nowrap" class="ft38">storlek, �lder och beskaffenhet. Normenheten f�r ekonomibyggnader ska avse<br/>ett djurstall f�r n�tkreatur som �r byggt under �ren 19952004, har en normal<br/>beskaffenhet och har en storlek av 11001299 kvadratmeter. De relativa v�r-<br/>dena i E-tabellerna ska best�mmas i en v�rdeniv� vid vilken en s�dan ekono-<br/>mibyggnad har ett v�rde av 1 000 kronor.</p>
<p style="position:absolute;top:138px;left:91px;white-space:nowrap" class="ft30">Det ska finnas 53 v�rdeniv�er f�r ekonomibyggnader. De erh�lls genom att</p>
<p style="position:absolute;top:155px;left:77px;white-space:nowrap" class="ft38">v�rdena i E-tabellerna multipliceras med E-niv�faktorer. De ska vara 100,<br/>150, 200, 250, 300, 350, 400, 450, 500, 550, 600, 650, 700, 750, 800, 850,<br/>900, 950, 1 000, 1 100, 1 200, 1 300, 1 400, 1 500, 1 600, 1 700, 1 800, 1 900,<br/>2 000, 2 100, 2 200, 2 300, 2 400, 2 500, 2 600, 2 700, 2 800, 2 900, 3 000,<br/>3 200, 3 400, 3 600, 3 800, 4 000, 4 200, 4 400, 4 600, 4 800, 5 000, 5 250,<br/>5 500, 5 750 och 6 000.</p>
<p style="position:absolute;top:259px;left:91px;white-space:nowrap" class="ft30">I bilaga 3 anges hur E-tabellerna ska utformas och hur v�rdefaktorerna</p>
<p style="position:absolute;top:277px;left:77px;white-space:nowrap" class="ft30">storlek, �lder och beskaffenhet ska klassindelas.</p>
<p style="position:absolute;top:312px;left:77px;white-space:nowrap" class="ft32"><b>17 �</b></p>
<p style="position:absolute;top:310px;left:101px;white-space:nowrap" class="ft33">6</p>
<p style="position:absolute;top:312px;left:120px;white-space:nowrap" class="ft30">F�r �kermark och betesmark ska det uppr�ttas �tta relationstabeller</p>
<p style="position:absolute;top:329px;left:77px;white-space:nowrap" class="ft38">(J-tabeller). J-tabellerna (tabell J1J8) ska utvisa relativa hektarv�rden av<br/>�kermark vid skilda f�rh�llanden betr�ffande v�rdefaktorerna beskaffenhet<br/>och dr�nering och av betesmark vid olika beskaffenhet. De relativa v�rdena i<br/>J-tabellerna ska best�mmas i en v�rdeniv� vid vilken ett hektar �kermark en-<br/>ligt 13 kap. 2 � fastighetstaxeringslagen (1979:1152) har ett v�rde av 1 000<br/>kronor.</p>
<p style="position:absolute;top:433px;left:91px;white-space:nowrap" class="ft30">Det ska finnas 84 skilda v�rdeniv�er f�r �ker- och betesmark. De erh�lls</p>
<p style="position:absolute;top:451px;left:77px;white-space:nowrap" class="ft38">genom att relativv�rdena i en J-tabell multipliceras med J-niv�faktorer. Dessa<br/>ska vara 1,0, 1,5, 2,0, 2,5, 3,0, 3,5, 4,0, 4,5, 5,0, 5,5, 6,0, 6,5, 7,0, 7,5, 8,0, 8,5,<br/>9,0, 9,5, 10,0, 11,0, 12,0, 13,0, 14,0, 15,0, 16,0, 17,0, 18,0, 19,0, 20,0, 21,0,<br/>22,0, 23,0, 24,0, 25,0, 26,0, 27,0, 28,0, 29,0, 30,0, 32,0, 34,0, 36,0, 38,0, 40,0,<br/>42,0, 44,0, 46,0, 48,0, 50,0, 55,0, 60,0, 65,0, 70,0, 75,0, 80,0, 85,0, 90,0, 95,0,<br/>100,0, 110,0, 120,0, 130,0, 140,0, 150,0, 160,0, 170,0, 180,0, 190,0, 200,0,<br/>210,0, 220,0, 230,0, 240,0, 250,0, 260,0, 270,0, 280,0, 290,0, 300,0, 310,0,<br/>320,0, 330,0, 340,0, och 350,0.</p>
<p style="position:absolute;top:590px;left:91px;white-space:nowrap" class="ft30">Tabell J1 ska anv�ndas d� v�rdeniv�n best�ms av J-niv�faktorerna 1,0</p>
<p style="position:absolute;top:607px;left:77px;white-space:nowrap" class="ft38">10,0, tabell J2 d� v�rdeniv�n best�ms av faktorerna 11,030,0, tabell J3 d�<br/>v�rdeniv�n best�ms av faktorerna 32,050,0, tabell J4 d� v�rdeniv�n best�ms<br/>av faktorerna 55,075,0, tabell J5 d� v�rdeniv�n best�ms av faktorerna 80,0<br/>100,0, tabell J6 d� v�rdeniv�n best�ms av faktorerna 110,0150,0, tabell J7 d�<br/>v�rdeniv�n best�ms av faktorerna 160,0250,0 och J8 d� v�rdeniv�n best�ms<br/>av faktorerna 260,0350,0.</p>
<p style="position:absolute;top:712px;left:91px;white-space:nowrap" class="ft30">I bilaga 4 anges hur J-tabeller ska utformas och hur v�rdefaktorerna beskaf-</p>
<p style="position:absolute;top:729px;left:77px;white-space:nowrap" class="ft30">fenhet och dr�nering ska klassindelas.</p>
<p style="position:absolute;top:773px;left:77px;white-space:nowrap" class="ft35"><i>Produktiv skogsmark utan avverkningsrestriktioner</i></p>
<p style="position:absolute;top:799px;left:77px;white-space:nowrap" class="ft32"><b>19 �</b></p>
<p style="position:absolute;top:797px;left:101px;white-space:nowrap" class="ft33">7</p>
<p style="position:absolute;top:799px;left:120px;white-space:nowrap" class="ft30">F�r produktiv skogsmark utan avverkningsrestriktioner omfattande</p>
<p style="position:absolute;top:816px;left:77px;white-space:nowrap" class="ft38">mindre �n 30 hektar ska det uppr�ttas en relationstabell (skogstabell M).<br/>Skogstabell M ska ange relativa hektarv�rden av produktiv skogsmark utan<br/>avverkningsrestriktioner bel�gen i olika delar av landet och vid skilda f�rh�l-<br/>landen betr�ffande v�rdefaktorn virkesf�rr�d. De relativa v�rdena i skogs-</p>
<p style="position:absolute;top:908px;left:77px;white-space:nowrap" class="ft36">6 Senaste lydelse 2010:337.</p>
<p style="position:absolute;top:921px;left:77px;white-space:nowrap" class="ft36">7 Senaste lydelse 2010:337.</p>
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<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 2016:368</b></p>
<p style="position:absolute;top:51px;left:181px;white-space:nowrap" class="ft46">tabell M ska best�mmas i en v�rdeniv� vid vilken ett hektar genomsnittlig<br/>produktiv skogsmark utan avverkningsrestriktioner enligt 14 kap. 2 � fastig-<br/>hetstaxeringslagen (1979:1152) har ett v�rde av 1 000 kronor. Med genom-<br/>snittlig produktiv skogsmark utan avverkningsrestriktioner ska avses produk-<br/>tiv skogsmark med bonitetsklass C. Den genomsnittliga produktiva skogs-<br/>markens virkesf�rr�d barrtr�d och virkesf�rr�d l�vtr�d i olika regioner ska<br/>antas uppg� till f�ljande belopp.</p>
<p style="position:absolute;top:477px;left:196px;white-space:nowrap" class="ft40">Det ska finnas 63 skilda v�rdeniv�er f�r produktiv skogsmark utan avverk-</p>
<p style="position:absolute;top:494px;left:181px;white-space:nowrap" class="ft46">ningsrestriktioner. De erh�lls genom att relativv�rdena i skogstabell M mul-<br/>tipliceras med skogsniv�faktorer. Dessa ska vara 1,0, 1,5, 2,0, 2,5, 3,0, 3,5,<br/>4,0, 4,5, 5,0, 5,5, 6,0, 6,5, 7,0, 7,5, 8,0, 8,5, 9,0, 9,5, 10,0, 11,0, 12,0, 13,0,<br/>14,0, 15,0, 16,0, 17,0, 18,0, 19,0, 20,0, 21,0, 22,0, 23,0, 24,0, 25,0, 26,0, 27,0,<br/>28,0, 29,0, 30,0, 32,0, 34,0, 36,0, 38,0, 40,0, 42,0, 44,0, 46,0, 48,0, 50,0, 52,0,<br/>55,0, 57,0, 60,0, 62,0, 65,0, 67,0, 70,0, 75,0, 80,0, 85,0, 90,0, 95,0 och 100,0.</p>
<p style="position:absolute;top:598px;left:196px;white-space:nowrap" class="ft40">Skogstabell M ska uppr�ttas enligt regionindelningen. I bilaga 5 a anges</p>
<p style="position:absolute;top:616px;left:181px;white-space:nowrap" class="ft46">hur omfattningen av region 1 och 2 ska beskrivas och hur virkesf�rr�d ska<br/>klassindelas.</p>
<p style="position:absolute;top:668px;left:181px;white-space:nowrap" class="ft42"><b>20 �</b></p>
<p style="position:absolute;top:666px;left:206px;white-space:nowrap" class="ft43">8</p>
<p style="position:absolute;top:668px;left:225px;white-space:nowrap" class="ft40">Riktv�rde f�r en v�rderingsenhet produktiv skogsmark utan avverk-</p>
<p style="position:absolute;top:685px;left:181px;white-space:nowrap" class="ft46">ningsrestriktioner omfattande mindre �n 30 hektar best�ms och redovisas<br/>enligt f�ljande formel.</p>
<p style="position:absolute;top:738px;left:181px;white-space:nowrap" class="ft40">R = N x F</p>
<p style="position:absolute;top:745px;left:239px;white-space:nowrap" class="ft43">m x A</p>
<p style="position:absolute;top:772px;left:181px;white-space:nowrap" class="ft46">d�r R = riktv�rdet,<br/>N = skogsniv�faktorn f�r v�rdeomr�det,<br/>F</p>
<p style="position:absolute;top:815px;left:189px;white-space:nowrap" class="ft43">m = relativa hektarv�rdet enligt skogstabell M vid till�mplig </p>
<p style="position:absolute;top:825px;left:181px;white-space:nowrap" class="ft46">virkesf�rr�dsklass och v�rdeomr�dets bel�genhet, och<br/>A = arealen i hektar av v�rderingsenheten.</p>
<p style="position:absolute;top:191px;left:181px;white-space:nowrap" class="ft40">Region</p>
<p style="position:absolute;top:191px;left:450px;white-space:nowrap" class="ft46">Virkesf�rr�d <br/>skogskubikmeter per hektar</p>
<p style="position:absolute;top:230px;left:450px;white-space:nowrap" class="ft40">Barrtr�d</p>
<p style="position:absolute;top:230px;left:541px;white-space:nowrap" class="ft40">L�vtr�d</p>
<p style="position:absolute;top:251px;left:181px;white-space:nowrap" class="ft40">1</p>
<p style="position:absolute;top:251px;left:207px;white-space:nowrap" class="ft46">Del av J�mtlands, V�sterbottens och <br/>Norrbottens l�n</p>
<p style="position:absolute;top:251px;left:460px;white-space:nowrap" class="ft40">74</p>
<p style="position:absolute;top:251px;left:552px;white-space:nowrap" class="ft40">13</p>
<p style="position:absolute;top:288px;left:181px;white-space:nowrap" class="ft40">2</p>
<p style="position:absolute;top:288px;left:207px;white-space:nowrap" class="ft46">Del av J�mtlands, V�sterbottens och <br/>Norrbottens l�n samt Gotlands l�n</p>
<p style="position:absolute;top:288px;left:460px;white-space:nowrap" class="ft40">97</p>
<p style="position:absolute;top:288px;left:552px;white-space:nowrap" class="ft40">20</p>
<p style="position:absolute;top:326px;left:181px;white-space:nowrap" class="ft40">3</p>
<p style="position:absolute;top:326px;left:207px;white-space:nowrap" class="ft46">Dalarnas, G�vleborgs och <br/>V�sternorrlands l�n</p>
<p style="position:absolute;top:326px;left:460px;white-space:nowrap" class="ft40">112</p>
<p style="position:absolute;top:326px;left:552px;white-space:nowrap" class="ft40">20</p>
<p style="position:absolute;top:364px;left:181px;white-space:nowrap" class="ft40">4</p>
<p style="position:absolute;top:364px;left:207px;white-space:nowrap" class="ft46">Stockholms, Uppsala, S�dermanlands, <br/>�sterg�tlands, V�rmlands, �rebro, <br/>V�stmanlands och V�stra G�talands l�n</p>
<p style="position:absolute;top:364px;left:460px;white-space:nowrap" class="ft40">133</p>
<p style="position:absolute;top:364px;left:552px;white-space:nowrap" class="ft40">32</p>
<p style="position:absolute;top:419px;left:181px;white-space:nowrap" class="ft40">5</p>
<p style="position:absolute;top:419px;left:207px;white-space:nowrap" class="ft40">J�nk�pings, Kronobergs och Kalmar l�n</p>
<p style="position:absolute;top:419px;left:460px;white-space:nowrap" class="ft40">141</p>
<p style="position:absolute;top:419px;left:552px;white-space:nowrap" class="ft40">30</p>
<p style="position:absolute;top:439px;left:181px;white-space:nowrap" class="ft40">6</p>
<p style="position:absolute;top:439px;left:207px;white-space:nowrap" class="ft40">Blekinge, Sk�ne och Hallands l�n</p>
<p style="position:absolute;top:439px;left:460px;white-space:nowrap" class="ft40">118</p>
<p style="position:absolute;top:439px;left:552px;white-space:nowrap" class="ft40">75</p>
<p style="position:absolute;top:921px;left:181px;white-space:nowrap" class="ft44">8 Senaste lydelse 2010:337.</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 2016:368</b></p>
<p style="position:absolute;top:51px;left:77px;white-space:nowrap" class="ft52"><b>21 �</b></p>
<p style="position:absolute;top:49px;left:101px;white-space:nowrap" class="ft53">9</p>
<p style="position:absolute;top:51px;left:120px;white-space:nowrap" class="ft50">F�r produktiv skogsmark utan avverkningsrestriktioner omfattande</p>
<p style="position:absolute;top:68px;left:77px;white-space:nowrap" class="ft56">minst 30 hektar ska det uppr�ttas en tabell (skogstabell S) �ver ber�knings-<br/>konstanter f�r var och en av de i 19 � angivna sex regionerna. Skogstabell S<br/>ska utvisa de konstanter som inom varje region beh�vs f�r att ber�kna relativa<br/>hektarv�rden vid skilda f�rh�llanden betr�ffande v�rdefaktorn bonitet. De tre<br/>konstanterna �r v�rdet per hektar kalmark och v�rdena av barrtr�d respektive<br/>l�vtr�d i kronor per skogskubikmeter. Konstanterna ska best�mmas med ut-<br/>g�ngspunkt i en v�rdeniv� vid vilken ett hektar genomsnittlig produktiv<br/>skogsmark utan avverkningsrestriktioner enligt 14 kap. 2 � fastighetstaxe-<br/>ringslagen (1979:1152) har ett v�rde av 1 000 kronor. Vad som menas med<br/>genomsnittlig produktiv skogsmark utan avverkningsrestriktioner anges i<br/>19 �.</p>
<p style="position:absolute;top:259px;left:91px;white-space:nowrap" class="ft50">Det ska finnas 63 skilda v�rdeniv�er f�r produktiv skogsmark utan avverk-</p>
<p style="position:absolute;top:277px;left:77px;white-space:nowrap" class="ft56">ningsrestriktioner. De erh�lls genom att de relativv�rden som ber�knats med<br/>ledning av skogstabell S multipliceras med de skogsniv�faktorer som anges i<br/>19 �.</p>
<p style="position:absolute;top:329px;left:91px;white-space:nowrap" class="ft50">I bilaga 5 b anges hur skogstabell S ska utformas och hur v�rdefaktorn</p>
<p style="position:absolute;top:346px;left:77px;white-space:nowrap" class="ft50">bonitet ska klassindelas.</p>
<p style="position:absolute;top:381px;left:77px;white-space:nowrap" class="ft52"><b>22 �</b></p>
<p style="position:absolute;top:379px;left:101px;white-space:nowrap" class="ft53">10</p>
<p style="position:absolute;top:381px;left:124px;white-space:nowrap" class="ft50">Det relativa hektarv�rdet f�r produktiv skogsmark utan avverknings-</p>
<p style="position:absolute;top:399px;left:77px;white-space:nowrap" class="ft50">restriktioner omfattande minst 30 hektar (F</p>
<p style="position:absolute;top:406px;left:322px;white-space:nowrap" class="ft53">s) ber�knas enligt f�ljande formel.</p>
<p style="position:absolute;top:433px;left:77px;white-space:nowrap" class="ft50">F</p>
<p style="position:absolute;top:441px;left:84px;white-space:nowrap" class="ft53">s = k1 + (k2 x VB) + (k3 x VL)</p>
<p style="position:absolute;top:468px;left:77px;white-space:nowrap" class="ft50">d�r k</p>
<p style="position:absolute;top:476px;left:105px;white-space:nowrap" class="ft53">1 = v�rdet i kronor per hektar av kalmark,</p>
<p style="position:absolute;top:486px;left:77px;white-space:nowrap" class="ft50">k</p>
<p style="position:absolute;top:493px;left:84px;white-space:nowrap" class="ft53">2 = v�rdet av barrtr�d i kronor per skogskubikmeter,</p>
<p style="position:absolute;top:503px;left:77px;white-space:nowrap" class="ft50">k</p>
<p style="position:absolute;top:511px;left:84px;white-space:nowrap" class="ft53">3 = v�rdet av l�vtr�d i kronor per skogskubikmeter,</p>
<p style="position:absolute;top:520px;left:77px;white-space:nowrap" class="ft50">V</p>
<p style="position:absolute;top:528px;left:87px;white-space:nowrap" class="ft53">B = virkesf�rr�d barrtr�d i skogskubikmeter per hektar, och</p>
<p style="position:absolute;top:538px;left:77px;white-space:nowrap" class="ft50">V</p>
<p style="position:absolute;top:545px;left:87px;white-space:nowrap" class="ft53">L = virkesf�rr�d l�vtr�d i skogskubikmeter per hektar.</p>
<p style="position:absolute;top:573px;left:77px;white-space:nowrap" class="ft52"><b>23 �</b></p>
<p style="position:absolute;top:571px;left:101px;white-space:nowrap" class="ft53">11</p>
<p style="position:absolute;top:573px;left:124px;white-space:nowrap" class="ft50">Riktv�rdet f�r en v�rderingsenhet produktiv skogsmark utan avverk-</p>
<p style="position:absolute;top:590px;left:77px;white-space:nowrap" class="ft56">ningsrestriktioner omfattande minst 30 hektar best�ms och redovisas enligt<br/>f�ljande formel.</p>
<p style="position:absolute;top:642px;left:77px;white-space:nowrap" class="ft50">R = [N x F</p>
<p style="position:absolute;top:650px;left:138px;white-space:nowrap" class="ft53">m x 29] + [N x Fs x (A 29)] </p>
<p style="position:absolute;top:677px;left:77px;white-space:nowrap" class="ft56">d�r R = riktv�rdet,<br/>N = skogsniv�faktorn f�r v�rdeomr�det,<br/>F</p>
<p style="position:absolute;top:719px;left:84px;white-space:nowrap" class="ft53">m = relativa hektarv�rdet enligt skogstabell M vid till�mplig</p>
<p style="position:absolute;top:729px;left:77px;white-space:nowrap" class="ft56">virkesf�rr�dsklass och v�rdeomr�dets bel�genhet,<br/>F</p>
<p style="position:absolute;top:754px;left:84px;white-space:nowrap" class="ft53">s = relativa hektarv�rdet ber�knat enligt skogstabell S vid till�mpligt virkes-</p>
<p style="position:absolute;top:764px;left:77px;white-space:nowrap" class="ft56">f�rr�d barrtr�d och virkesf�rr�d l�vtr�d, och<br/>A = arealen i hektar av v�rderingsenheten.</p>
<p style="position:absolute;top:895px;left:77px;white-space:nowrap" class="ft54">9 Senaste lydelse 2010:337.</p>
<p style="position:absolute;top:908px;left:77px;white-space:nowrap" class="ft54">10 Senaste lydelse 2010:337.</p>
<p style="position:absolute;top:921px;left:77px;white-space:nowrap" class="ft54">11 Senaste lydelse 2010:337.</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 2016:368</b></p>
<p style="position:absolute;top:51px;left:181px;white-space:nowrap" class="ft62"><i>Produktiv skogsmark med avverkningsrestriktioner</i></p>
<p style="position:absolute;top:77px;left:181px;white-space:nowrap" class="ft63"><b>23 a �</b></p>
<p style="position:absolute;top:77px;left:231px;white-space:nowrap" class="ft60">F�r produktiv skogsmark med avverkningsrestriktioner ska det upp-</p>
<p style="position:absolute;top:94px;left:181px;white-space:nowrap" class="ft64">r�ttas en tabell �ver v�rdet per hektar (SK-R-tabell). Den f�rsta kolumnen i<br/>tabellen avser Gotlands, V�rmlands, V�stmanlands, Dalarnas, G�vleborgs,<br/>V�sternorrlands, J�mtlands, V�sterbottens och Norrbottens l�n, den andra<br/>kolumnen avser Uppsala, S�dermanlands, Kalmar och V�stra G�talands l�n<br/>och den tredje kolumnen avser �vriga l�n. SK-R-tabellen ska utvisa v�rdet i<br/>kronor per hektar av produktiv skogsmark med avverkningsrestriktioner vid<br/>de olika skogsniv�faktorer som anges i 19 �. </p>
<p style="position:absolute;top:216px;left:196px;white-space:nowrap" class="ft60">I bilaga 5 d anges hur tabellen ska utformas och hur skogsniv�faktorerna</p>
<p style="position:absolute;top:233px;left:181px;white-space:nowrap" class="ft60">ska anges.</p>
<p style="position:absolute;top:268px;left:181px;white-space:nowrap" class="ft63"><b>23 b �</b></p>
<p style="position:absolute;top:268px;left:232px;white-space:nowrap" class="ft60">Riktv�rdet f�r en v�rderingsenhet produktiv skogsmark med avverk-</p>
<p style="position:absolute;top:285px;left:181px;white-space:nowrap" class="ft60">ningsrestriktioner best�ms och redovisas enligt f�ljande formel.</p>
<p style="position:absolute;top:320px;left:181px;white-space:nowrap" class="ft60">R = A x P </p>
<p style="position:absolute;top:355px;left:181px;white-space:nowrap" class="ft64">d�r R = riktv�rdet,<br/>A = arealen i hektar av v�rderingsenheten, och <br/>P = v�rdet per hektar enligt SK-R-tabell vid till�mplig skogsniv�faktor.</p>
<p style="position:absolute;top:426px;left:196px;white-space:nowrap" class="ft64">1. Denna f�rordning tr�der i kraft den 1 juni 2016.<br/>2. F�rordningen till�mpas f�rsta g�ngen vid allm�n fastighetstaxering</p>
<p style="position:absolute;top:461px;left:181px;white-space:nowrap" class="ft60">2017.</p>
<p style="position:absolute;top:496px;left:181px;white-space:nowrap" class="ft60">P� regeringens v�gnar</p>
<p style="position:absolute;top:530px;left:181px;white-space:nowrap" class="ft60">PER BOLUND</p>
<p style="position:absolute;top:548px;left:412px;white-space:nowrap" class="ft64">Erik Sj�stedt<br/>(Finansdepartementet)</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 2016:368</b></p>
<p style="position:absolute;top:79px;left:563px;white-space:nowrap" class="ft72"><i>Bilaga 1 a</i></p>
<p style="position:absolute;top:77px;left:623px;white-space:nowrap" class="ft73">12</p>
<p style="position:absolute;top:121px;left:77px;white-space:nowrap" class="ft74"><b>TABELL F�R �LDERSINVERKAN</b></p>
<p style="position:absolute;top:121px;left:558px;white-space:nowrap" class="ft74"><b>SO-tabell L</b></p>
<p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft75">12 Senaste lydelse 2013:242</p>
<p style="position:absolute;top:167px;left:81px;white-space:nowrap" class="ft77">V�rde�r</p>
<p style="position:absolute;top:149px;left:321px;white-space:nowrap" class="ft77">�LDERSINVERKAN 65</p>
<p style="position:absolute;top:167px;left:345px;white-space:nowrap" class="ft77">Standardpo�ng</p>
<p style="position:absolute;top:185px;left:130px;white-space:nowrap" class="ft77">08</p>
<p style="position:absolute;top:185px;left:161px;white-space:nowrap" class="ft77">914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659</p>
<p style="position:absolute;top:203px;left:93px;white-space:nowrap" class="ft77">15</p>
<p style="position:absolute;top:221px;left:93px;white-space:nowrap" class="ft77">14</p>
<p style="position:absolute;top:239px;left:93px;white-space:nowrap" class="ft77">13</p>
<p style="position:absolute;top:257px;left:93px;white-space:nowrap" class="ft77">12</p>
<p style="position:absolute;top:275px;left:93px;white-space:nowrap" class="ft77">11</p>
<p style="position:absolute;top:293px;left:93px;white-space:nowrap" class="ft77">10</p>
<p style="position:absolute;top:311px;left:93px;white-space:nowrap" class="ft77">09</p>
<p style="position:absolute;top:329px;left:93px;white-space:nowrap" class="ft77">08</p>
<p style="position:absolute;top:347px;left:93px;white-space:nowrap" class="ft77">07</p>
<p style="position:absolute;top:365px;left:85px;white-space:nowrap" class="ft77">0506</p>
<p style="position:absolute;top:383px;left:85px;white-space:nowrap" class="ft77">0304</p>
<p style="position:absolute;top:401px;left:85px;white-space:nowrap" class="ft77">0102</p>
<p style="position:absolute;top:419px;left:85px;white-space:nowrap" class="ft77">9900</p>
<p style="position:absolute;top:437px;left:85px;white-space:nowrap" class="ft77">9798</p>
<p style="position:absolute;top:455px;left:85px;white-space:nowrap" class="ft77">9596</p>
<p style="position:absolute;top:473px;left:85px;white-space:nowrap" class="ft77">9294</p>
<p style="position:absolute;top:491px;left:85px;white-space:nowrap" class="ft77">8991</p>
<p style="position:absolute;top:509px;left:85px;white-space:nowrap" class="ft77">8688</p>
<p style="position:absolute;top:527px;left:85px;white-space:nowrap" class="ft77">8385</p>
<p style="position:absolute;top:545px;left:85px;white-space:nowrap" class="ft77">8082</p>
<p style="position:absolute;top:563px;left:85px;white-space:nowrap" class="ft77">7779</p>
<p style="position:absolute;top:581px;left:85px;white-space:nowrap" class="ft77">7476</p>
<p style="position:absolute;top:599px;left:85px;white-space:nowrap" class="ft77">7073</p>
<p style="position:absolute;top:617px;left:85px;white-space:nowrap" class="ft77">6569</p>
<p style="position:absolute;top:635px;left:85px;white-space:nowrap" class="ft77">6064</p>
<p style="position:absolute;top:653px;left:85px;white-space:nowrap" class="ft77">5559</p>
<p style="position:absolute;top:671px;left:85px;white-space:nowrap" class="ft77">5054</p>
<p style="position:absolute;top:689px;left:85px;white-space:nowrap" class="ft77">4549</p>
<p style="position:absolute;top:707px;left:85px;white-space:nowrap" class="ft77">4044</p>
<p style="position:absolute;top:725px;left:85px;white-space:nowrap" class="ft77">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 2016:368</b></p>
<p style="position:absolute;top:79px;left:553px;white-space:nowrap" class="ft82"><b>SO-tabell L</b></p>
<p style="position:absolute;top:123px;left:76px;white-space:nowrap" class="ft83">V�rde�r</p>
<p style="position:absolute;top:105px;left:316px;white-space:nowrap" class="ft83">�LDERSINVERKAN 70</p>
<p style="position:absolute;top:123px;left:340px;white-space:nowrap" class="ft83">Standardpo�ng</p>
<p style="position:absolute;top:141px;left:125px;white-space:nowrap" class="ft83">08</p>
<p style="position:absolute;top:141px;left:156px;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:159px;left:88px;white-space:nowrap" class="ft83">15</p>
<p style="position:absolute;top:177px;left:88px;white-space:nowrap" class="ft83">14</p>
<p style="position:absolute;top:195px;left:88px;white-space:nowrap" class="ft83">13</p>
<p style="position:absolute;top:213px;left:88px;white-space:nowrap" class="ft83">12</p>
<p style="position:absolute;top:231px;left:88px;white-space:nowrap" class="ft83">11</p>
<p style="position:absolute;top:249px;left:88px;white-space:nowrap" class="ft83">10</p>
<p style="position:absolute;top:267px;left:88px;white-space:nowrap" class="ft83">09</p>
<p style="position:absolute;top:285px;left:88px;white-space:nowrap" class="ft83">08</p>
<p style="position:absolute;top:303px;left:88px;white-space:nowrap" class="ft83">07</p>
<p style="position:absolute;top:321px;left:80px;white-space:nowrap" class="ft83">0506</p>
<p style="position:absolute;top:339px;left:80px;white-space:nowrap" class="ft83">0304</p>
<p style="position:absolute;top:357px;left:80px;white-space:nowrap" class="ft83">0102</p>
<p style="position:absolute;top:375px;left:80px;white-space:nowrap" class="ft83">9900</p>
<p style="position:absolute;top:393px;left:80px;white-space:nowrap" class="ft83">9798</p>
<p style="position:absolute;top:411px;left:80px;white-space:nowrap" class="ft83">9596</p>
<p style="position:absolute;top:429px;left:80px;white-space:nowrap" class="ft83">9294</p>
<p style="position:absolute;top:447px;left:80px;white-space:nowrap" class="ft83">8991</p>
<p style="position:absolute;top:465px;left:80px;white-space:nowrap" class="ft83">8688</p>
<p style="position:absolute;top:483px;left:80px;white-space:nowrap" class="ft83">8385</p>
<p style="position:absolute;top:501px;left:80px;white-space:nowrap" class="ft83">8082</p>
<p style="position:absolute;top:519px;left:80px;white-space:nowrap" class="ft83">7779</p>
<p style="position:absolute;top:537px;left:80px;white-space:nowrap" class="ft83">7476</p>
<p style="position:absolute;top:555px;left:80px;white-space:nowrap" class="ft83">7073</p>
<p style="position:absolute;top:573px;left:80px;white-space:nowrap" class="ft83">6569</p>
<p style="position:absolute;top:591px;left:80px;white-space:nowrap" class="ft83">6064</p>
<p style="position:absolute;top:609px;left:80px;white-space:nowrap" class="ft83">5559</p>
<p style="position:absolute;top:627px;left:80px;white-space:nowrap" class="ft83">5054</p>
<p style="position:absolute;top:645px;left:80px;white-space:nowrap" class="ft83">4549</p>
<p style="position:absolute;top:663px;left:80px;white-space:nowrap" class="ft83">4044</p>
<p style="position:absolute;top:681px;left:80px;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 2016:368</b></p>
<p style="position:absolute;top:79px;left:562px;white-space:nowrap" class="ft92"><b>SO-tabell L</b></p>
<p style="position:absolute;top:123px;left:81px;white-space:nowrap" class="ft93">V�rde�r</p>
<p style="position:absolute;top:105px;left:321px;white-space:nowrap" class="ft93">�LDERSINVERKAN 75</p>
<p style="position:absolute;top:123px;left:345px;white-space:nowrap" class="ft93">Standardpo�ng</p>
<p style="position:absolute;top:141px;left:130px;white-space:nowrap" class="ft93">08</p>
<p style="position:absolute;top:141px;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:159px;left:93px;white-space:nowrap" class="ft93">15</p>
<p style="position:absolute;top:177px;left:93px;white-space:nowrap" class="ft93">14</p>
<p style="position:absolute;top:195px;left:93px;white-space:nowrap" class="ft93">13</p>
<p style="position:absolute;top:213px;left:93px;white-space:nowrap" class="ft93">12</p>
<p style="position:absolute;top:231px;left:93px;white-space:nowrap" class="ft93">11</p>
<p style="position:absolute;top:249px;left:93px;white-space:nowrap" class="ft93">10</p>
<p style="position:absolute;top:267px;left:93px;white-space:nowrap" class="ft93">09</p>
<p style="position:absolute;top:285px;left:93px;white-space:nowrap" class="ft93">08</p>
<p style="position:absolute;top:303px;left:93px;white-space:nowrap" class="ft93">07</p>
<p style="position:absolute;top:321px;left:85px;white-space:nowrap" class="ft93">0506</p>
<p style="position:absolute;top:339px;left:85px;white-space:nowrap" class="ft93">0304</p>
<p style="position:absolute;top:357px;left:85px;white-space:nowrap" class="ft93">0102</p>
<p style="position:absolute;top:375px;left:85px;white-space:nowrap" class="ft93">9900</p>
<p style="position:absolute;top:393px;left:85px;white-space:nowrap" class="ft93">9798</p>
<p style="position:absolute;top:411px;left:85px;white-space:nowrap" class="ft93">9596</p>
<p style="position:absolute;top:429px;left:85px;white-space:nowrap" class="ft93">9294</p>
<p style="position:absolute;top:447px;left:85px;white-space:nowrap" class="ft93">8991</p>
<p style="position:absolute;top:465px;left:85px;white-space:nowrap" class="ft93">8688</p>
<p style="position:absolute;top:483px;left:85px;white-space:nowrap" class="ft93">8385</p>
<p style="position:absolute;top:501px;left:85px;white-space:nowrap" class="ft93">8082</p>
<p style="position:absolute;top:519px;left:85px;white-space:nowrap" class="ft93">7779</p>
<p style="position:absolute;top:537px;left:85px;white-space:nowrap" class="ft93">7476</p>
<p style="position:absolute;top:555px;left:85px;white-space:nowrap" class="ft93">7073</p>
<p style="position:absolute;top:573px;left:85px;white-space:nowrap" class="ft93">6569</p>
<p style="position:absolute;top:591px;left:85px;white-space:nowrap" class="ft93">6064</p>
<p style="position:absolute;top:609px;left:85px;white-space:nowrap" class="ft93">5559</p>
<p style="position:absolute;top:627px;left:85px;white-space:nowrap" class="ft93">5054</p>
<p style="position:absolute;top:645px;left:85px;white-space:nowrap" class="ft93">4549</p>
<p style="position:absolute;top:663px;left:85px;white-space:nowrap" class="ft93">4044</p>
<p style="position:absolute;top:681px;left:85px;white-space:nowrap" class="ft93">2939</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 2016:368</b></p>
<p style="position:absolute;top:79px;left:555px;white-space:nowrap" class="ft102"><b>SO-tabell L</b></p>
<p style="position:absolute;top:123px;left:76px;white-space:nowrap" class="ft103">V�rde�r</p>
<p style="position:absolute;top:105px;left:316px;white-space:nowrap" class="ft103">�LDERSINVERKAN 80</p>
<p style="position:absolute;top:123px;left:340px;white-space:nowrap" class="ft103">Standardpo�ng</p>
<p style="position:absolute;top:141px;left:125px;white-space:nowrap" class="ft103">08</p>
<p style="position:absolute;top:141px;left:156px;white-space:nowrap" class="ft103">914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659</p>
<p style="position:absolute;top:159px;left:88px;white-space:nowrap" class="ft103">15</p>
<p style="position:absolute;top:177px;left:88px;white-space:nowrap" class="ft103">14</p>
<p style="position:absolute;top:195px;left:88px;white-space:nowrap" class="ft103">13</p>
<p style="position:absolute;top:213px;left:88px;white-space:nowrap" class="ft103">12</p>
<p style="position:absolute;top:231px;left:88px;white-space:nowrap" class="ft103">11</p>
<p style="position:absolute;top:249px;left:88px;white-space:nowrap" class="ft103">10</p>
<p style="position:absolute;top:267px;left:88px;white-space:nowrap" class="ft103">09</p>
<p style="position:absolute;top:285px;left:88px;white-space:nowrap" class="ft103">08</p>
<p style="position:absolute;top:303px;left:88px;white-space:nowrap" class="ft103">07</p>
<p style="position:absolute;top:321px;left:80px;white-space:nowrap" class="ft103">0506</p>
<p style="position:absolute;top:339px;left:80px;white-space:nowrap" class="ft103">0304</p>
<p style="position:absolute;top:357px;left:80px;white-space:nowrap" class="ft103">0102</p>
<p style="position:absolute;top:375px;left:80px;white-space:nowrap" class="ft103">9900</p>
<p style="position:absolute;top:393px;left:80px;white-space:nowrap" class="ft103">9798</p>
<p style="position:absolute;top:411px;left:80px;white-space:nowrap" class="ft103">9596</p>
<p style="position:absolute;top:429px;left:80px;white-space:nowrap" class="ft103">9294</p>
<p style="position:absolute;top:447px;left:80px;white-space:nowrap" class="ft103">8991</p>
<p style="position:absolute;top:465px;left:80px;white-space:nowrap" class="ft103">8688</p>
<p style="position:absolute;top:483px;left:80px;white-space:nowrap" class="ft103">8385</p>
<p style="position:absolute;top:501px;left:80px;white-space:nowrap" class="ft103">8082</p>
<p style="position:absolute;top:519px;left:80px;white-space:nowrap" class="ft103">7779</p>
<p style="position:absolute;top:537px;left:80px;white-space:nowrap" class="ft103">7476</p>
<p style="position:absolute;top:555px;left:80px;white-space:nowrap" class="ft103">7073</p>
<p style="position:absolute;top:573px;left:80px;white-space:nowrap" class="ft103">6569</p>
<p style="position:absolute;top:591px;left:80px;white-space:nowrap" class="ft103">6064</p>
<p style="position:absolute;top:609px;left:80px;white-space:nowrap" class="ft103">5559</p>
<p style="position:absolute;top:627px;left:80px;white-space:nowrap" class="ft103">5054</p>
<p style="position:absolute;top:645px;left:80px;white-space:nowrap" class="ft103">4549</p>
<p style="position:absolute;top:663px;left:80px;white-space:nowrap" class="ft103">4044</p>
<p style="position:absolute;top:681px;left:80px;white-space:nowrap" class="ft103">2939</p>
</div>
<div id="page11-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:642px;white-space:nowrap" class="ft110">11</p>
<p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft111"><b>SFS 2016:368</b></p>
<p style="position:absolute;top:76px;left:563px;white-space:nowrap" class="ft112"><b>SO-tabell L</b></p>
<p style="position:absolute;top:121px;left:81px;white-space:nowrap" class="ft113">V�rde�r</p>
<p style="position:absolute;top:103px;left:321px;white-space:nowrap" class="ft113">�LDERSINVERKAN 85</p>
<p style="position:absolute;top:121px;left:345px;white-space:nowrap" class="ft113">Standardpo�ng</p>
<p style="position:absolute;top:139px;left:130px;white-space:nowrap" class="ft113">08</p>
<p style="position:absolute;top:139px;left:161px;white-space:nowrap" class="ft113">914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659</p>
<p style="position:absolute;top:157px;left:93px;white-space:nowrap" class="ft113">15</p>
<p style="position:absolute;top:175px;left:93px;white-space:nowrap" class="ft113">14</p>
<p style="position:absolute;top:193px;left:93px;white-space:nowrap" class="ft113">13</p>
<p style="position:absolute;top:211px;left:93px;white-space:nowrap" class="ft113">12</p>
<p style="position:absolute;top:229px;left:93px;white-space:nowrap" class="ft113">11</p>
<p style="position:absolute;top:247px;left:93px;white-space:nowrap" class="ft113">10</p>
<p style="position:absolute;top:265px;left:93px;white-space:nowrap" class="ft113">09</p>
<p style="position:absolute;top:283px;left:93px;white-space:nowrap" class="ft113">08</p>
<p style="position:absolute;top:301px;left:93px;white-space:nowrap" class="ft113">07</p>
<p style="position:absolute;top:319px;left:85px;white-space:nowrap" class="ft113">0506</p>
<p style="position:absolute;top:337px;left:85px;white-space:nowrap" class="ft113">0304</p>
<p style="position:absolute;top:355px;left:85px;white-space:nowrap" class="ft113">0102</p>
<p style="position:absolute;top:373px;left:85px;white-space:nowrap" class="ft113">9900</p>
<p style="position:absolute;top:391px;left:85px;white-space:nowrap" class="ft113">9798</p>
<p style="position:absolute;top:409px;left:85px;white-space:nowrap" class="ft113">9596</p>
<p style="position:absolute;top:427px;left:85px;white-space:nowrap" class="ft113">9294</p>
<p style="position:absolute;top:445px;left:85px;white-space:nowrap" class="ft113">8991</p>
<p style="position:absolute;top:463px;left:85px;white-space:nowrap" class="ft113">8688</p>
<p style="position:absolute;top:481px;left:85px;white-space:nowrap" class="ft113">8385</p>
<p style="position:absolute;top:499px;left:85px;white-space:nowrap" class="ft113">8082</p>
<p style="position:absolute;top:517px;left:85px;white-space:nowrap" class="ft113">7779</p>
<p style="position:absolute;top:535px;left:85px;white-space:nowrap" class="ft113">7476</p>
<p style="position:absolute;top:553px;left:85px;white-space:nowrap" class="ft113">7073</p>
<p style="position:absolute;top:571px;left:85px;white-space:nowrap" class="ft113">6569</p>
<p style="position:absolute;top:589px;left:85px;white-space:nowrap" class="ft113">6064</p>
<p style="position:absolute;top:607px;left:85px;white-space:nowrap" class="ft113">5559</p>
<p style="position:absolute;top:625px;left:85px;white-space:nowrap" class="ft113">5054</p>
<p style="position:absolute;top:643px;left:85px;white-space:nowrap" class="ft113">4549</p>
<p style="position:absolute;top:661px;left:85px;white-space:nowrap" class="ft113">4044</p>
<p style="position:absolute;top:679px;left:85px;white-space:nowrap" class="ft113">2939</p>
</div>
<div id="page12-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="ft120">12</p>
<p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft121"><b>SFS 2016:368</b></p>
<p style="position:absolute;top:79px;left:558px;white-space:nowrap" class="ft122"><b>SO-tabell L</b></p>
<p style="position:absolute;top:721px;left:71px;white-space:nowrap" class="ft122"><b>FV-tabell L</b></p>
<p style="position:absolute;top:123px;left:76px;white-space:nowrap" class="ft123">V�rde�r</p>
<p style="position:absolute;top:105px;left:316px;white-space:nowrap" class="ft123">�LDERSINVERKAN 90</p>
<p style="position:absolute;top:123px;left:340px;white-space:nowrap" class="ft123">Standardpo�ng</p>
<p style="position:absolute;top:141px;left:125px;white-space:nowrap" class="ft123">08</p>
<p style="position:absolute;top:141px;left:156px;white-space:nowrap" class="ft123">914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659</p>
<p style="position:absolute;top:159px;left:88px;white-space:nowrap" class="ft123">15</p>
<p style="position:absolute;top:177px;left:88px;white-space:nowrap" class="ft123">14</p>
<p style="position:absolute;top:195px;left:88px;white-space:nowrap" class="ft123">13</p>
<p style="position:absolute;top:213px;left:88px;white-space:nowrap" class="ft123">12</p>
<p style="position:absolute;top:231px;left:88px;white-space:nowrap" class="ft123">11</p>
<p style="position:absolute;top:249px;left:88px;white-space:nowrap" class="ft123">10</p>
<p style="position:absolute;top:267px;left:88px;white-space:nowrap" class="ft123">09</p>
<p style="position:absolute;top:285px;left:88px;white-space:nowrap" class="ft123">08</p>
<p style="position:absolute;top:303px;left:88px;white-space:nowrap" class="ft123">07</p>
<p style="position:absolute;top:321px;left:80px;white-space:nowrap" class="ft123">0506</p>
<p style="position:absolute;top:339px;left:80px;white-space:nowrap" class="ft123">0304</p>
<p style="position:absolute;top:357px;left:80px;white-space:nowrap" class="ft123">0102</p>
<p style="position:absolute;top:375px;left:80px;white-space:nowrap" class="ft123">9900</p>
<p style="position:absolute;top:393px;left:80px;white-space:nowrap" class="ft123">9798</p>
<p style="position:absolute;top:411px;left:80px;white-space:nowrap" class="ft123">9596</p>
<p style="position:absolute;top:429px;left:80px;white-space:nowrap" class="ft123">9294</p>
<p style="position:absolute;top:447px;left:80px;white-space:nowrap" class="ft123">8991</p>
<p style="position:absolute;top:465px;left:80px;white-space:nowrap" class="ft123">8688</p>
<p style="position:absolute;top:483px;left:80px;white-space:nowrap" class="ft123">8385</p>
<p style="position:absolute;top:501px;left:80px;white-space:nowrap" class="ft123">8082</p>
<p style="position:absolute;top:519px;left:80px;white-space:nowrap" class="ft123">7779</p>
<p style="position:absolute;top:537px;left:80px;white-space:nowrap" class="ft123">7476</p>
<p style="position:absolute;top:555px;left:80px;white-space:nowrap" class="ft123">7073</p>
<p style="position:absolute;top:573px;left:80px;white-space:nowrap" class="ft123">6569</p>
<p style="position:absolute;top:591px;left:80px;white-space:nowrap" class="ft123">6064</p>
<p style="position:absolute;top:609px;left:80px;white-space:nowrap" class="ft123">5559</p>
<p style="position:absolute;top:627px;left:80px;white-space:nowrap" class="ft123">5054</p>
<p style="position:absolute;top:645px;left:80px;white-space:nowrap" class="ft123">4549</p>
<p style="position:absolute;top:663px;left:80px;white-space:nowrap" class="ft123">4044</p>
<p style="position:absolute;top:681px;left:80px;white-space:nowrap" class="ft123">2939</p>
<p style="position:absolute;top:747px;left:74px;white-space:nowrap" class="ft124">V�rde-<br/>ordning</p>
<p style="position:absolute;top:747px;left:128px;white-space:nowrap" class="ft123">Fastighetsr�ttsliga f�rh�llanden</p>
<p style="position:absolute;top:763px;left:128px;white-space:nowrap" class="ft124">V�rderingsenhet bel�gen i <br/>grupphusomr�de</p>
<p style="position:absolute;top:763px;left:263px;white-space:nowrap" class="ft123">�vriga v�rderingsenheter</p>
<p style="position:absolute;top:792px;left:128px;white-space:nowrap" class="ft123">Klass 1</p>
<p style="position:absolute;top:792px;left:196px;white-space:nowrap" class="ft123">Klass 2</p>
<p style="position:absolute;top:792px;left:263px;white-space:nowrap" class="ft123">Klass 1</p>
<p style="position:absolute;top:792px;left:467px;white-space:nowrap" class="ft123">Klass 2</p>
<p style="position:absolute;top:792px;left:523px;white-space:nowrap" class="ft123">Klass 3</p>
<p style="position:absolute;top:807px;left:263px;white-space:nowrap" class="ft124">S-niv�faktor <br/>1,504,00</p>
<p style="position:absolute;top:807px;left:331px;white-space:nowrap" class="ft124">S-niv�faktor <br/>4,207,75</p>
<p style="position:absolute;top:807px;left:399px;white-space:nowrap" class="ft124">S-niv�faktor <br/>8,0040,00</p>
<p style="position:absolute;top:836px;left:74px;white-space:nowrap" class="ft123">Klass 1</p>
<p style="position:absolute;top:852px;left:74px;white-space:nowrap" class="ft123">Klass 2</p>
</div>
<div id="page13-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:642px;white-space:nowrap" class="ft130">13</p>
<p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft131"><b>SFS 2016:368</b></p>
<p style="position:absolute;top:75px;left:527px;white-space:nowrap" class="ft132"><i>Bilaga 3</i></p>
<p style="position:absolute;top:74px;left:576px;white-space:nowrap" class="ft133">13</p>
<p style="position:absolute;top:93px;left:523px;white-space:nowrap" class="ft134"><b>E-tabeller</b></p>
<p style="position:absolute;top:119px;left:77px;white-space:nowrap" class="ft138"><i>E-tabeller E11G, E11M och E11T<br/></i>Djurstall, lador m.fl. ekonomibyggnader, uppf�rda f�re 1980 (byggnadskategori 11)</p>
<p style="position:absolute;top:359px;left:77px;white-space:nowrap" class="ft138"><i>E-tabeller E21G, E21M och E21T<br/></i>Djurstall f�r mj�lkkor, v�rde�r 1980 (byggnadskategori 21)</p>
<p style="position:absolute;top:930px;left:77px;white-space:nowrap" class="ft135">13 Senaste lydelse 2010:337.</p>
<p style="position:absolute;top:162px;left:80px;white-space:nowrap" class="ft139">Storlek<br/>kvm</p>
<p style="position:absolute;top:162px;left:339px;white-space:nowrap" class="ft137">Beskaffenhetsklass</p>
<p style="position:absolute;top:178px;left:242px;white-space:nowrap" class="ft137">1</p>
<p style="position:absolute;top:178px;left:379px;white-space:nowrap" class="ft137">2</p>
<p style="position:absolute;top:178px;left:516px;white-space:nowrap" class="ft137">3</p>
<p style="position:absolute;top:194px;left:80px;white-space:nowrap" class="ft137">149</p>
<p style="position:absolute;top:210px;left:80px;white-space:nowrap" class="ft137">150299</p>
<p style="position:absolute;top:225px;left:80px;white-space:nowrap" class="ft137">300499</p>
<p style="position:absolute;top:241px;left:80px;white-space:nowrap" class="ft137">500699</p>
<p style="position:absolute;top:257px;left:80px;white-space:nowrap" class="ft137">700999</p>
<p style="position:absolute;top:273px;left:80px;white-space:nowrap" class="ft137">1 0001 499</p>
<p style="position:absolute;top:288px;left:80px;white-space:nowrap" class="ft137">1 5001 999</p>
<p style="position:absolute;top:304px;left:80px;white-space:nowrap" class="ft139">D�rut�ver per <br/>p�b�rjat 100-tal</p>
<p style="position:absolute;top:403px;left:80px;white-space:nowrap" class="ft139">Storlek<br/>kvm</p>
<p style="position:absolute;top:403px;left:364px;white-space:nowrap" class="ft137">V�rde�r</p>
<p style="position:absolute;top:418px;left:203px;white-space:nowrap" class="ft137">19801994</p>
<p style="position:absolute;top:418px;left:305px;white-space:nowrap" class="ft137">19952004</p>
<p style="position:absolute;top:418px;left:408px;white-space:nowrap" class="ft137">20052014</p>
<p style="position:absolute;top:418px;left:522px;white-space:nowrap" class="ft137">2015</p>
<p style="position:absolute;top:436px;left:185px;white-space:nowrap" class="ft137">Beskaffenhetsklass</p>
<p style="position:absolute;top:436px;left:287px;white-space:nowrap" class="ft137">Beskaffenhetsklass</p>
<p style="position:absolute;top:436px;left:390px;white-space:nowrap" class="ft137">Beskaffenhetsklass</p>
<p style="position:absolute;top:436px;left:493px;white-space:nowrap" class="ft137">Beskaffenhetsklass</p>
<p style="position:absolute;top:452px;left:191px;white-space:nowrap" class="ft137">1</p>
<p style="position:absolute;top:452px;left:225px;white-space:nowrap" class="ft137">2</p>
<p style="position:absolute;top:452px;left:259px;white-space:nowrap" class="ft137">3</p>
<p style="position:absolute;top:452px;left:294px;white-space:nowrap" class="ft137">1</p>
<p style="position:absolute;top:452px;left:328px;white-space:nowrap" class="ft137">2</p>
<p style="position:absolute;top:452px;left:362px;white-space:nowrap" class="ft137">3</p>
<p style="position:absolute;top:452px;left:396px;white-space:nowrap" class="ft137">1</p>
<p style="position:absolute;top:452px;left:430px;white-space:nowrap" class="ft137">2</p>
<p style="position:absolute;top:452px;left:464px;white-space:nowrap" class="ft137">3</p>
<p style="position:absolute;top:452px;left:499px;white-space:nowrap" class="ft137">1</p>
<p style="position:absolute;top:452px;left:533px;white-space:nowrap" class="ft137">2</p>
<p style="position:absolute;top:452px;left:567px;white-space:nowrap" class="ft137">3</p>
<p style="position:absolute;top:467px;left:80px;white-space:nowrap" class="ft137">(200)299</p>
<p style="position:absolute;top:483px;left:80px;white-space:nowrap" class="ft137">300499</p>
<p style="position:absolute;top:499px;left:80px;white-space:nowrap" class="ft137">500699</p>
<p style="position:absolute;top:515px;left:80px;white-space:nowrap" class="ft137">700899</p>
<p style="position:absolute;top:530px;left:80px;white-space:nowrap" class="ft137">9001 099</p>
<p style="position:absolute;top:546px;left:80px;white-space:nowrap" class="ft137">1 1001 299</p>
<p style="position:absolute;top:562px;left:80px;white-space:nowrap" class="ft137">1 3001 499</p>
<p style="position:absolute;top:578px;left:80px;white-space:nowrap" class="ft137">1 5001 699</p>
<p style="position:absolute;top:593px;left:80px;white-space:nowrap" class="ft137">1 7001 899</p>
<p style="position:absolute;top:609px;left:80px;white-space:nowrap" class="ft137">1 9002 099</p>
<p style="position:absolute;top:625px;left:80px;white-space:nowrap" class="ft139">D�rut�ver per <br/>p�b�rjat 100-tal</p>
</div>
<div id="page14-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="ft140">14</p>
<p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft141"><b>SFS 2016:368</b></p>
<p style="position:absolute;top:75px;left:112px;white-space:nowrap" class="ft144"><i>E-tabeller E22G, E22M och E22T<br/></i>Djurstall f�r slakt- och ungn�t, v�rde�r 1980 (byggnadskategori 22)</p>
<p style="position:absolute;top:347px;left:112px;white-space:nowrap" class="ft144"><i>E-tabeller E23G, E23M och E23T<br/></i>Djurstall f�r grisar, v�rde�r 1980 (byggnadskategori 23)</p>
<p style="position:absolute;top:619px;left:112px;white-space:nowrap" class="ft144"><i>E-tabeller E24G, E24M och E24T<br/></i>Djurstall f�r v�rph�ns, v�rde�r 1980 (byggnadskategori 24)</p>
<p style="position:absolute;top:119px;left:115px;white-space:nowrap" class="ft145">Storlek<br/>kvm</p>
<p style="position:absolute;top:119px;left:405px;white-space:nowrap" class="ft143">V�rde�r</p>
<p style="position:absolute;top:135px;left:248px;white-space:nowrap" class="ft143">19801994</p>
<p style="position:absolute;top:135px;left:348px;white-space:nowrap" class="ft143">19952004</p>
<p style="position:absolute;top:135px;left:448px;white-space:nowrap" class="ft143">20052014</p>
<p style="position:absolute;top:135px;left:559px;white-space:nowrap" class="ft143">2015</p>
<p style="position:absolute;top:150px;left:230px;white-space:nowrap" class="ft143">Beskaffenhetsklass</p>
<p style="position:absolute;top:150px;left:330px;white-space:nowrap" class="ft143">Beskaffenhetsklass</p>
<p style="position:absolute;top:150px;left:430px;white-space:nowrap" class="ft143">Beskaffenhetsklass</p>
<p style="position:absolute;top:150px;left:530px;white-space:nowrap" class="ft143">Beskaffenhetsklass</p>
<p style="position:absolute;top:166px;left:237px;white-space:nowrap" class="ft143">1</p>
<p style="position:absolute;top:166px;left:270px;white-space:nowrap" class="ft143">2</p>
<p style="position:absolute;top:166px;left:303px;white-space:nowrap" class="ft143">3</p>
<p style="position:absolute;top:166px;left:337px;white-space:nowrap" class="ft143">1</p>
<p style="position:absolute;top:166px;left:370px;white-space:nowrap" class="ft143">2</p>
<p style="position:absolute;top:166px;left:403px;white-space:nowrap" class="ft143">3</p>
<p style="position:absolute;top:166px;left:437px;white-space:nowrap" class="ft143">1</p>
<p style="position:absolute;top:166px;left:470px;white-space:nowrap" class="ft143">2</p>
<p style="position:absolute;top:166px;left:503px;white-space:nowrap" class="ft143">3</p>
<p style="position:absolute;top:166px;left:537px;white-space:nowrap" class="ft143">1</p>
<p style="position:absolute;top:166px;left:570px;white-space:nowrap" class="ft143">2</p>
<p style="position:absolute;top:166px;left:603px;white-space:nowrap" class="ft143">3</p>
<p style="position:absolute;top:182px;left:115px;white-space:nowrap" class="ft143">(200)299</p>
<p style="position:absolute;top:198px;left:115px;white-space:nowrap" class="ft143">300499</p>
<p style="position:absolute;top:213px;left:115px;white-space:nowrap" class="ft143">500699</p>
<p style="position:absolute;top:229px;left:115px;white-space:nowrap" class="ft143">700899</p>
<p style="position:absolute;top:245px;left:115px;white-space:nowrap" class="ft143">9001 099</p>
<p style="position:absolute;top:261px;left:115px;white-space:nowrap" class="ft143">1 1001 299</p>
<p style="position:absolute;top:276px;left:115px;white-space:nowrap" class="ft143">1 3001 499</p>
<p style="position:absolute;top:292px;left:115px;white-space:nowrap" class="ft145">D�rut�ver per <br/>p�b�rjat 100-tal</p>
<p style="position:absolute;top:391px;left:115px;white-space:nowrap" class="ft145">Storlek<br/>kvm</p>
<p style="position:absolute;top:391px;left:405px;white-space:nowrap" class="ft143">V�rde�r</p>
<p style="position:absolute;top:406px;left:248px;white-space:nowrap" class="ft143">19801994</p>
<p style="position:absolute;top:406px;left:348px;white-space:nowrap" class="ft143">19952004</p>
<p style="position:absolute;top:406px;left:448px;white-space:nowrap" class="ft143">20052014</p>
<p style="position:absolute;top:406px;left:559px;white-space:nowrap" class="ft143">2015</p>
<p style="position:absolute;top:422px;left:230px;white-space:nowrap" class="ft143">Beskaffenhetsklass</p>
<p style="position:absolute;top:422px;left:330px;white-space:nowrap" class="ft143">Beskaffenhetsklass</p>
<p style="position:absolute;top:422px;left:430px;white-space:nowrap" class="ft143">Beskaffenhetsklass</p>
<p style="position:absolute;top:422px;left:530px;white-space:nowrap" class="ft143">Beskaffenhetsklass</p>
<p style="position:absolute;top:438px;left:226px;white-space:nowrap" class="ft143">1</p>
<p style="position:absolute;top:438px;left:259px;white-space:nowrap" class="ft143">2</p>
<p style="position:absolute;top:438px;left:293px;white-space:nowrap" class="ft143">3</p>
<p style="position:absolute;top:438px;left:326px;white-space:nowrap" class="ft143">1</p>
<p style="position:absolute;top:438px;left:359px;white-space:nowrap" class="ft143">2</p>
<p style="position:absolute;top:438px;left:393px;white-space:nowrap" class="ft143">3</p>
<p style="position:absolute;top:438px;left:426px;white-space:nowrap" class="ft143">1</p>
<p style="position:absolute;top:438px;left:459px;white-space:nowrap" class="ft143">2</p>
<p style="position:absolute;top:438px;left:492px;white-space:nowrap" class="ft143">3</p>
<p style="position:absolute;top:438px;left:526px;white-space:nowrap" class="ft143">1</p>
<p style="position:absolute;top:438px;left:559px;white-space:nowrap" class="ft143">2</p>
<p style="position:absolute;top:438px;left:592px;white-space:nowrap" class="ft143">3</p>
<p style="position:absolute;top:454px;left:115px;white-space:nowrap" class="ft143">(150)299</p>
<p style="position:absolute;top:469px;left:115px;white-space:nowrap" class="ft143">300499</p>
<p style="position:absolute;top:485px;left:115px;white-space:nowrap" class="ft143">500699</p>
<p style="position:absolute;top:501px;left:115px;white-space:nowrap" class="ft143">700899</p>
<p style="position:absolute;top:517px;left:115px;white-space:nowrap" class="ft143">9001 099</p>
<p style="position:absolute;top:532px;left:115px;white-space:nowrap" class="ft143">1 1001 299</p>
<p style="position:absolute;top:548px;left:115px;white-space:nowrap" class="ft143">1 3001 499</p>
<p style="position:absolute;top:564px;left:115px;white-space:nowrap" class="ft145">D�rut�ver per <br/>p�b�rjat 100-tal</p>
<p style="position:absolute;top:662px;left:116px;white-space:nowrap" class="ft145">Storlek<br/>kvm</p>
<p style="position:absolute;top:662px;left:401px;white-space:nowrap" class="ft143">V�rde�r</p>
<p style="position:absolute;top:678px;left:240px;white-space:nowrap" class="ft143">19801994</p>
<p style="position:absolute;top:678px;left:342px;white-space:nowrap" class="ft143">19952004</p>
<p style="position:absolute;top:678px;left:445px;white-space:nowrap" class="ft143">20052014</p>
<p style="position:absolute;top:678px;left:558px;white-space:nowrap" class="ft143">2015</p>
<p style="position:absolute;top:695px;left:222px;white-space:nowrap" class="ft143">Beskaffenhetsklass</p>
<p style="position:absolute;top:695px;left:324px;white-space:nowrap" class="ft143">Beskaffenhetsklass</p>
<p style="position:absolute;top:695px;left:427px;white-space:nowrap" class="ft143">Beskaffenhetsklass</p>
<p style="position:absolute;top:695px;left:529px;white-space:nowrap" class="ft143">Beskaffenhetsklass</p>
<p style="position:absolute;top:711px;left:228px;white-space:nowrap" class="ft143">1</p>
<p style="position:absolute;top:711px;left:262px;white-space:nowrap" class="ft143">2</p>
<p style="position:absolute;top:711px;left:296px;white-space:nowrap" class="ft143">3</p>
<p style="position:absolute;top:711px;left:330px;white-space:nowrap" class="ft143">1</p>
<p style="position:absolute;top:711px;left:365px;white-space:nowrap" class="ft143">2</p>
<p style="position:absolute;top:711px;left:399px;white-space:nowrap" class="ft143">3</p>
<p style="position:absolute;top:711px;left:433px;white-space:nowrap" class="ft143">1</p>
<p style="position:absolute;top:711px;left:467px;white-space:nowrap" class="ft143">2</p>
<p style="position:absolute;top:711px;left:501px;white-space:nowrap" class="ft143">3</p>
<p style="position:absolute;top:711px;left:535px;white-space:nowrap" class="ft143">1</p>
<p style="position:absolute;top:711px;left:570px;white-space:nowrap" class="ft143">2</p>
<p style="position:absolute;top:711px;left:604px;white-space:nowrap" class="ft143">3</p>
<p style="position:absolute;top:727px;left:116px;white-space:nowrap" class="ft143">(50)299</p>
<p style="position:absolute;top:743px;left:116px;white-space:nowrap" class="ft143">300599</p>
<p style="position:absolute;top:758px;left:116px;white-space:nowrap" class="ft143">600899</p>
<p style="position:absolute;top:774px;left:116px;white-space:nowrap" class="ft143">9001 099</p>
<p style="position:absolute;top:790px;left:116px;white-space:nowrap" class="ft143">1 1001 299</p>
<p style="position:absolute;top:806px;left:116px;white-space:nowrap" class="ft143">1 3001 499</p>
<p style="position:absolute;top:821px;left:116px;white-space:nowrap" class="ft143">1 5001 699</p>
<p style="position:absolute;top:837px;left:116px;white-space:nowrap" class="ft145">D�rut�ver per <br/>p�b�rjat 200-tal</p>
</div>
<div id="page15-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:642px;white-space:nowrap" class="ft150">15</p>
<p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft151"><b>SFS 2016:368</b></p>
<p style="position:absolute;top:75px;left:77px;white-space:nowrap" class="ft154"><i>E-tabeller E25G, E25M och E25T<br/></i>Djurstall f�r f�r, getter och strutsar, v�rde�r 1980 (byggnadskategori 25)</p>
<p style="position:absolute;top:380px;left:77px;white-space:nowrap" class="ft154"><i>E-tabeller E26G, E26M och E26T<br/></i>Djurstall f�r h�star, v�rde�r 1980 (byggnadskategori 26)</p>
<p style="position:absolute;top:683px;left:77px;white-space:nowrap" class="ft154"><i>E-tabeller E27G, E27M och E27T<br/></i>Djurstall f�r mink, r�v och liknande, v�rde�r 1980 (byggnadskategori 27)</p>
<p style="position:absolute;top:119px;left:80px;white-space:nowrap" class="ft155">Storlek<br/>kvm</p>
<p style="position:absolute;top:119px;left:364px;white-space:nowrap" class="ft153">V�rde�r</p>
<p style="position:absolute;top:135px;left:203px;white-space:nowrap" class="ft153">19801994</p>
<p style="position:absolute;top:135px;left:305px;white-space:nowrap" class="ft153">19952004</p>
<p style="position:absolute;top:135px;left:408px;white-space:nowrap" class="ft153">20052014</p>
<p style="position:absolute;top:135px;left:522px;white-space:nowrap" class="ft153">2015</p>
<p style="position:absolute;top:152px;left:185px;white-space:nowrap" class="ft153">Beskaffenhetsklass</p>
<p style="position:absolute;top:152px;left:287px;white-space:nowrap" class="ft153">Beskaffenhetsklass</p>
<p style="position:absolute;top:152px;left:390px;white-space:nowrap" class="ft153">Beskaffenhetsklass</p>
<p style="position:absolute;top:152px;left:493px;white-space:nowrap" class="ft153">Beskaffenhetsklass</p>
<p style="position:absolute;top:168px;left:191px;white-space:nowrap" class="ft153">1</p>
<p style="position:absolute;top:168px;left:225px;white-space:nowrap" class="ft153">2</p>
<p style="position:absolute;top:168px;left:259px;white-space:nowrap" class="ft153">3</p>
<p style="position:absolute;top:168px;left:294px;white-space:nowrap" class="ft153">1</p>
<p style="position:absolute;top:168px;left:328px;white-space:nowrap" class="ft153">2</p>
<p style="position:absolute;top:168px;left:362px;white-space:nowrap" class="ft153">3</p>
<p style="position:absolute;top:168px;left:396px;white-space:nowrap" class="ft153">1</p>
<p style="position:absolute;top:168px;left:430px;white-space:nowrap" class="ft153">2</p>
<p style="position:absolute;top:168px;left:464px;white-space:nowrap" class="ft153">3</p>
<p style="position:absolute;top:168px;left:499px;white-space:nowrap" class="ft153">1</p>
<p style="position:absolute;top:168px;left:533px;white-space:nowrap" class="ft153">2</p>
<p style="position:absolute;top:168px;left:567px;white-space:nowrap" class="ft153">3</p>
<p style="position:absolute;top:184px;left:80px;white-space:nowrap" class="ft153">(50)99</p>
<p style="position:absolute;top:199px;left:80px;white-space:nowrap" class="ft153">100149</p>
<p style="position:absolute;top:215px;left:80px;white-space:nowrap" class="ft153">150199</p>
<p style="position:absolute;top:231px;left:80px;white-space:nowrap" class="ft153">200249</p>
<p style="position:absolute;top:247px;left:80px;white-space:nowrap" class="ft153">250299</p>
<p style="position:absolute;top:262px;left:80px;white-space:nowrap" class="ft153">300399</p>
<p style="position:absolute;top:278px;left:80px;white-space:nowrap" class="ft153">400499</p>
<p style="position:absolute;top:294px;left:80px;white-space:nowrap" class="ft153">500599</p>
<p style="position:absolute;top:310px;left:80px;white-space:nowrap" class="ft153">600699</p>
<p style="position:absolute;top:325px;left:80px;white-space:nowrap" class="ft155">D�rut�ver per <br/>p�b�rjat 100-tal</p>
<p style="position:absolute;top:424px;left:80px;white-space:nowrap" class="ft155">Storlek<br/>kvm</p>
<p style="position:absolute;top:424px;left:369px;white-space:nowrap" class="ft153">V�rde�r</p>
<p style="position:absolute;top:440px;left:212px;white-space:nowrap" class="ft153">19801994</p>
<p style="position:absolute;top:440px;left:312px;white-space:nowrap" class="ft153">19952004</p>
<p style="position:absolute;top:440px;left:412px;white-space:nowrap" class="ft153">20052014</p>
<p style="position:absolute;top:440px;left:523px;white-space:nowrap" class="ft153">2015</p>
<p style="position:absolute;top:455px;left:194px;white-space:nowrap" class="ft153">Beskaffenhetsklass</p>
<p style="position:absolute;top:455px;left:294px;white-space:nowrap" class="ft153">Beskaffenhetsklass</p>
<p style="position:absolute;top:455px;left:394px;white-space:nowrap" class="ft153">Beskaffenhetsklass</p>
<p style="position:absolute;top:455px;left:494px;white-space:nowrap" class="ft153">Beskaffenhetsklass</p>
<p style="position:absolute;top:471px;left:201px;white-space:nowrap" class="ft153">1</p>
<p style="position:absolute;top:471px;left:234px;white-space:nowrap" class="ft153">2</p>
<p style="position:absolute;top:471px;left:268px;white-space:nowrap" class="ft153">3</p>
<p style="position:absolute;top:471px;left:301px;white-space:nowrap" class="ft153">1</p>
<p style="position:absolute;top:471px;left:334px;white-space:nowrap" class="ft153">2</p>
<p style="position:absolute;top:471px;left:368px;white-space:nowrap" class="ft153">3</p>
<p style="position:absolute;top:471px;left:401px;white-space:nowrap" class="ft153">1</p>
<p style="position:absolute;top:471px;left:434px;white-space:nowrap" class="ft153">2</p>
<p style="position:absolute;top:471px;left:468px;white-space:nowrap" class="ft153">3</p>
<p style="position:absolute;top:471px;left:501px;white-space:nowrap" class="ft153">1</p>
<p style="position:absolute;top:471px;left:534px;white-space:nowrap" class="ft153">2</p>
<p style="position:absolute;top:471px;left:567px;white-space:nowrap" class="ft153">3</p>
<p style="position:absolute;top:487px;left:80px;white-space:nowrap" class="ft153">(50)99</p>
<p style="position:absolute;top:503px;left:80px;white-space:nowrap" class="ft153">100149</p>
<p style="position:absolute;top:518px;left:80px;white-space:nowrap" class="ft153">150199</p>
<p style="position:absolute;top:534px;left:80px;white-space:nowrap" class="ft153">200249</p>
<p style="position:absolute;top:550px;left:80px;white-space:nowrap" class="ft153">250299</p>
<p style="position:absolute;top:566px;left:80px;white-space:nowrap" class="ft153">300399</p>
<p style="position:absolute;top:581px;left:80px;white-space:nowrap" class="ft153">400499</p>
<p style="position:absolute;top:597px;left:80px;white-space:nowrap" class="ft153">500599</p>
<p style="position:absolute;top:613px;left:80px;white-space:nowrap" class="ft153">600699</p>
<p style="position:absolute;top:629px;left:80px;white-space:nowrap" class="ft155">D�rut�ver per <br/>p�b�rjat 100-tal</p>
<p style="position:absolute;top:727px;left:80px;white-space:nowrap" class="ft150">Storlek kvm</p>
<p style="position:absolute;top:727px;left:335px;white-space:nowrap" class="ft150">Relationstal</p>
<p style="position:absolute;top:746px;left:80px;white-space:nowrap" class="ft156">(50)99<br/>100299<br/>300499<br/>500699<br/>D�rut�ver per p�b�rjat 200-tal</p>
</div>
<div id="page16-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="ft160">16</p>
<p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft161"><b>SFS 2016:368</b></p>
<p style="position:absolute;top:75px;left:112px;white-space:nowrap" class="ft164"><i>E-tabeller E28G, E28M och E28T<br/></i>Djurstall f�r slaktkycklingar och kalkoner, v�rde�r 1980 (byggnadskategori 28)</p>
<p style="position:absolute;top:363px;left:112px;white-space:nowrap" class="ft164"><i>E-tabeller E31G, E31M och E31T<br/></i>Loge, lada och liknande, v�rde�r 1980 (byggnadskategori 31)</p>
<p style="position:absolute;top:600px;left:112px;white-space:nowrap" class="ft164"><i>E-tabeller E32G, E32M och E32T<br/></i>Maskinhall, g�rdsverkstad och liknande, v�rde�r 1980 (byggnadskategori 32)</p>
<p style="position:absolute;top:119px;left:115px;white-space:nowrap" class="ft165">Storlek<br/>kvm</p>
<p style="position:absolute;top:119px;left:405px;white-space:nowrap" class="ft163">V�rde�r</p>
<p style="position:absolute;top:135px;left:248px;white-space:nowrap" class="ft163">19801994</p>
<p style="position:absolute;top:135px;left:348px;white-space:nowrap" class="ft163">19952004</p>
<p style="position:absolute;top:135px;left:448px;white-space:nowrap" class="ft163">20052014</p>
<p style="position:absolute;top:135px;left:559px;white-space:nowrap" class="ft163">2015</p>
<p style="position:absolute;top:150px;left:230px;white-space:nowrap" class="ft163">Beskaffenhetsklass</p>
<p style="position:absolute;top:150px;left:330px;white-space:nowrap" class="ft163">Beskaffenhetsklass</p>
<p style="position:absolute;top:150px;left:430px;white-space:nowrap" class="ft163">Beskaffenhetsklass</p>
<p style="position:absolute;top:150px;left:530px;white-space:nowrap" class="ft163">Beskaffenhetsklass</p>
<p style="position:absolute;top:166px;left:237px;white-space:nowrap" class="ft163">1</p>
<p style="position:absolute;top:166px;left:270px;white-space:nowrap" class="ft163">2</p>
<p style="position:absolute;top:166px;left:303px;white-space:nowrap" class="ft163">3</p>
<p style="position:absolute;top:166px;left:337px;white-space:nowrap" class="ft163">1</p>
<p style="position:absolute;top:166px;left:370px;white-space:nowrap" class="ft163">2</p>
<p style="position:absolute;top:166px;left:403px;white-space:nowrap" class="ft163">3</p>
<p style="position:absolute;top:166px;left:437px;white-space:nowrap" class="ft163">1</p>
<p style="position:absolute;top:166px;left:470px;white-space:nowrap" class="ft163">2</p>
<p style="position:absolute;top:166px;left:503px;white-space:nowrap" class="ft163">3</p>
<p style="position:absolute;top:166px;left:537px;white-space:nowrap" class="ft163">1</p>
<p style="position:absolute;top:166px;left:570px;white-space:nowrap" class="ft163">2</p>
<p style="position:absolute;top:166px;left:603px;white-space:nowrap" class="ft163">3</p>
<p style="position:absolute;top:182px;left:115px;white-space:nowrap" class="ft163">(50)299</p>
<p style="position:absolute;top:198px;left:115px;white-space:nowrap" class="ft163">300599</p>
<p style="position:absolute;top:213px;left:115px;white-space:nowrap" class="ft163">600899</p>
<p style="position:absolute;top:229px;left:115px;white-space:nowrap" class="ft163">9001 099</p>
<p style="position:absolute;top:245px;left:115px;white-space:nowrap" class="ft163">1 1001 299</p>
<p style="position:absolute;top:261px;left:115px;white-space:nowrap" class="ft163">1 3001 499</p>
<p style="position:absolute;top:276px;left:115px;white-space:nowrap" class="ft163">1 5001 699</p>
<p style="position:absolute;top:292px;left:115px;white-space:nowrap" class="ft163">1 7001 899</p>
<p style="position:absolute;top:308px;left:115px;white-space:nowrap" class="ft165">D�rut�ver per <br/>p�b�rjat 200-tal</p>
<p style="position:absolute;top:406px;left:115px;white-space:nowrap" class="ft160">Storlek kvm</p>
<p style="position:absolute;top:406px;left:377px;white-space:nowrap" class="ft160">Beskaffenhetsklass</p>
<p style="position:absolute;top:425px;left:300px;white-space:nowrap" class="ft160">1</p>
<p style="position:absolute;top:425px;left:428px;white-space:nowrap" class="ft160">2</p>
<p style="position:absolute;top:425px;left:555px;white-space:nowrap" class="ft160">3</p>
<p style="position:absolute;top:444px;left:115px;white-space:nowrap" class="ft167">(100)199<br/>200399<br/>400599<br/>600799<br/>800999<br/>D�rut�ver per <br/>p�b�rjat 200-tal</p>
<p style="position:absolute;top:644px;left:115px;white-space:nowrap" class="ft160">Storlek kvm</p>
<p style="position:absolute;top:644px;left:377px;white-space:nowrap" class="ft160">Beskaffenhetsklass</p>
<p style="position:absolute;top:662px;left:300px;white-space:nowrap" class="ft160">1</p>
<p style="position:absolute;top:662px;left:428px;white-space:nowrap" class="ft160">2</p>
<p style="position:absolute;top:662px;left:555px;white-space:nowrap" class="ft160">3</p>
<p style="position:absolute;top:681px;left:115px;white-space:nowrap" class="ft167">(100)199<br/>200399<br/>400599<br/>600799<br/>800999<br/>D�rut�ver per <br/>p�b�rjat 200-tal</p>
</div>
<div id="page17-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:642px;white-space:nowrap" class="ft170">17</p>
<p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft171"><b>SFS 2016:368</b></p>
<p style="position:absolute;top:75px;left:77px;white-space:nowrap" class="ft173"><i>E-tabeller E33G, E33M och E33T<br/></i>G�rdslager f�r potatis m.m., v�rde�r 1980 (byggnadskategori 33)</p>
<p style="position:absolute;top:313px;left:77px;white-space:nowrap" class="ft173"><i>E-tabeller E34G, E34M och E34T<br/></i>Ridhus (byggnadskategori 34)</p>
<p style="position:absolute;top:603px;left:77px;white-space:nowrap" class="ft173"><i>E-tabeller E42G, E42M och E42T<br/></i>Spannm�lslager (byggnadskategori 42)</p>
<p style="position:absolute;top:119px;left:80px;white-space:nowrap" class="ft170">Storlek kvm</p>
<p style="position:absolute;top:119px;left:341px;white-space:nowrap" class="ft170">Beskaffenhetsklass</p>
<p style="position:absolute;top:138px;left:264px;white-space:nowrap" class="ft170">1</p>
<p style="position:absolute;top:138px;left:392px;white-space:nowrap" class="ft170">2</p>
<p style="position:absolute;top:138px;left:520px;white-space:nowrap" class="ft170">3</p>
<p style="position:absolute;top:156px;left:80px;white-space:nowrap" class="ft175">(100)199<br/>200399<br/>400599<br/>600799<br/>800999<br/>D�rut�ver per <br/>p�b�rjat 200-tal</p>
<p style="position:absolute;top:359px;left:80px;white-space:nowrap" class="ft170">Storlek kvm</p>
<p style="position:absolute;top:359px;left:373px;white-space:nowrap" class="ft170">V�rde�r</p>
<p style="position:absolute;top:378px;left:250px;white-space:nowrap" class="ft170">1979</p>
<p style="position:absolute;top:378px;left:363px;white-space:nowrap" class="ft170">19801999</p>
<p style="position:absolute;top:378px;left:505px;white-space:nowrap" class="ft170">2000</p>
<p style="position:absolute;top:397px;left:213px;white-space:nowrap" class="ft170">Beskaffenhetsklass</p>
<p style="position:absolute;top:397px;left:341px;white-space:nowrap" class="ft170">Beskaffenhetsklass</p>
<p style="position:absolute;top:397px;left:468px;white-space:nowrap" class="ft170">Beskaffenhetsklass</p>
<p style="position:absolute;top:415px;left:222px;white-space:nowrap" class="ft170">1</p>
<p style="position:absolute;top:415px;left:264px;white-space:nowrap" class="ft170">2</p>
<p style="position:absolute;top:415px;left:307px;white-space:nowrap" class="ft170">3</p>
<p style="position:absolute;top:415px;left:349px;white-space:nowrap" class="ft170">1</p>
<p style="position:absolute;top:415px;left:392px;white-space:nowrap" class="ft170">2</p>
<p style="position:absolute;top:415px;left:434px;white-space:nowrap" class="ft170">3</p>
<p style="position:absolute;top:415px;left:477px;white-space:nowrap" class="ft170">1</p>
<p style="position:absolute;top:415px;left:520px;white-space:nowrap" class="ft170">2</p>
<p style="position:absolute;top:415px;left:562px;white-space:nowrap" class="ft170">3</p>
<p style="position:absolute;top:434px;left:80px;white-space:nowrap" class="ft175">699<br/>700899<br/>9001 099<br/>1 1001 299<br/>1 3001 499<br/>1 5001 699<br/>D�rut�ver per <br/>p�b�rjat 200-tal</p>
<p style="position:absolute;top:646px;left:80px;white-space:nowrap" class="ft170">Storlek kvm</p>
<p style="position:absolute;top:646px;left:341px;white-space:nowrap" class="ft170">Beskaffenhetsklass</p>
<p style="position:absolute;top:665px;left:264px;white-space:nowrap" class="ft170">1</p>
<p style="position:absolute;top:665px;left:392px;white-space:nowrap" class="ft170">2</p>
<p style="position:absolute;top:665px;left:520px;white-space:nowrap" class="ft170">3</p>
<p style="position:absolute;top:684px;left:80px;white-space:nowrap" class="ft175">(100)199<br/>200399<br/>400599<br/>600799<br/>800999<br/>D�rut�ver per <br/>p�b�rjat 200-tal</p>
</div>
<div id="page18-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="ft180">18</p>
<p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft181"><b>SFS 2016:368</b></p>
<p style="position:absolute;top:75px;left:114px;white-space:nowrap" class="ft184"><i>E-tabeller E44G, E44M och E44T<br/></i>Ensilagesilo (byggnadskategori 44)</p>
<p style="position:absolute;top:313px;left:114px;white-space:nowrap" class="ft184"><i>E-tabeller E51G, E51M och E51T<br/></i>V�xthus, typ friliggande (byggnadskategori 51)</p>
<p style="position:absolute;top:613px;left:114px;white-space:nowrap" class="ft184"><i>E-tabeller E52G, E52M och E52T<br/></i>V�xthus, typ blockhus (byggnadskategori 52)</p>
<p style="position:absolute;top:119px;left:117px;white-space:nowrap" class="ft180">Storlek kvm</p>
<p style="position:absolute;top:119px;left:378px;white-space:nowrap" class="ft180">Beskaffenhetsklass</p>
<p style="position:absolute;top:138px;left:301px;white-space:nowrap" class="ft180">1</p>
<p style="position:absolute;top:138px;left:429px;white-space:nowrap" class="ft180">2</p>
<p style="position:absolute;top:138px;left:557px;white-space:nowrap" class="ft180">3</p>
<p style="position:absolute;top:156px;left:117px;white-space:nowrap" class="ft186">(100)199<br/>200399<br/>400599<br/>600799<br/>800999<br/>D�rut�ver per <br/>p�b�rjat 200-tal</p>
<p style="position:absolute;top:356px;left:117px;white-space:nowrap" class="ft187">Storlek<br/>kvm</p>
<p style="position:absolute;top:356px;left:401px;white-space:nowrap" class="ft183">V�rde�r</p>
<p style="position:absolute;top:372px;left:234px;white-space:nowrap" class="ft183">1979</p>
<p style="position:absolute;top:372px;left:291px;white-space:nowrap" class="ft183">19801989</p>
<p style="position:absolute;top:372px;left:359px;white-space:nowrap" class="ft183">19901999</p>
<p style="position:absolute;top:372px;left:428px;white-space:nowrap" class="ft183">20002009</p>
<p style="position:absolute;top:372px;left:496px;white-space:nowrap" class="ft183">20102014</p>
<p style="position:absolute;top:372px;left:576px;white-space:nowrap" class="ft183">2015</p>
<p style="position:absolute;top:388px;left:223px;white-space:nowrap" class="ft183">Beskaffen-</p>
<p style="position:absolute;top:401px;left:227px;white-space:nowrap" class="ft183">hetsklass</p>
<p style="position:absolute;top:388px;left:291px;white-space:nowrap" class="ft183">Beskaffen-</p>
<p style="position:absolute;top:401px;left:296px;white-space:nowrap" class="ft183">hetsklass</p>
<p style="position:absolute;top:388px;left:360px;white-space:nowrap" class="ft183">Beskaffen-</p>
<p style="position:absolute;top:401px;left:364px;white-space:nowrap" class="ft183">hetsklass</p>
<p style="position:absolute;top:388px;left:428px;white-space:nowrap" class="ft183">Beskaffen-</p>
<p style="position:absolute;top:401px;left:433px;white-space:nowrap" class="ft183">hetsklass</p>
<p style="position:absolute;top:388px;left:497px;white-space:nowrap" class="ft183">Beskaffen-</p>
<p style="position:absolute;top:401px;left:501px;white-space:nowrap" class="ft183">hetsklass</p>
<p style="position:absolute;top:388px;left:565px;white-space:nowrap" class="ft183">Beskaffen-</p>
<p style="position:absolute;top:401px;left:569px;white-space:nowrap" class="ft183">hetsklass</p>
<p style="position:absolute;top:416px;left:222px;white-space:nowrap" class="ft183">1</p>
<p style="position:absolute;top:416px;left:245px;white-space:nowrap" class="ft183">2</p>
<p style="position:absolute;top:416px;left:268px;white-space:nowrap" class="ft183">3</p>
<p style="position:absolute;top:416px;left:290px;white-space:nowrap" class="ft183">1</p>
<p style="position:absolute;top:416px;left:313px;white-space:nowrap" class="ft183">2</p>
<p style="position:absolute;top:416px;left:336px;white-space:nowrap" class="ft183">3</p>
<p style="position:absolute;top:416px;left:359px;white-space:nowrap" class="ft183">1</p>
<p style="position:absolute;top:416px;left:382px;white-space:nowrap" class="ft183">2</p>
<p style="position:absolute;top:416px;left:404px;white-space:nowrap" class="ft183">3</p>
<p style="position:absolute;top:416px;left:427px;white-space:nowrap" class="ft183">1</p>
<p style="position:absolute;top:416px;left:450px;white-space:nowrap" class="ft183">2</p>
<p style="position:absolute;top:416px;left:473px;white-space:nowrap" class="ft183">3</p>
<p style="position:absolute;top:416px;left:496px;white-space:nowrap" class="ft183">1</p>
<p style="position:absolute;top:416px;left:518px;white-space:nowrap" class="ft183">2</p>
<p style="position:absolute;top:416px;left:541px;white-space:nowrap" class="ft183">3</p>
<p style="position:absolute;top:416px;left:564px;white-space:nowrap" class="ft183">1</p>
<p style="position:absolute;top:416px;left:587px;white-space:nowrap" class="ft183">2</p>
<p style="position:absolute;top:416px;left:610px;white-space:nowrap" class="ft183">3</p>
<p style="position:absolute;top:432px;left:117px;white-space:nowrap" class="ft183">(150)299</p>
<p style="position:absolute;top:448px;left:117px;white-space:nowrap" class="ft183">300399</p>
<p style="position:absolute;top:464px;left:117px;white-space:nowrap" class="ft183">400499</p>
<p style="position:absolute;top:479px;left:117px;white-space:nowrap" class="ft183">500599</p>
<p style="position:absolute;top:495px;left:117px;white-space:nowrap" class="ft183">600699</p>
<p style="position:absolute;top:511px;left:117px;white-space:nowrap" class="ft183">700799</p>
<p style="position:absolute;top:527px;left:117px;white-space:nowrap" class="ft183">800899</p>
<p style="position:absolute;top:542px;left:117px;white-space:nowrap" class="ft183">900999</p>
<p style="position:absolute;top:558px;left:117px;white-space:nowrap" class="ft187">D�rut�ver per <br/>p�b�rjat 100-tal</p>
<p style="position:absolute;top:656px;left:117px;white-space:nowrap" class="ft187">Storlek<br/>kvm</p>
<p style="position:absolute;top:656px;left:401px;white-space:nowrap" class="ft183">V�rde�r</p>
<p style="position:absolute;top:672px;left:234px;white-space:nowrap" class="ft183">1979</p>
<p style="position:absolute;top:672px;left:291px;white-space:nowrap" class="ft183">19801989</p>
<p style="position:absolute;top:672px;left:359px;white-space:nowrap" class="ft183">19901999</p>
<p style="position:absolute;top:672px;left:428px;white-space:nowrap" class="ft183">20002009</p>
<p style="position:absolute;top:672px;left:496px;white-space:nowrap" class="ft183">20102014</p>
<p style="position:absolute;top:672px;left:576px;white-space:nowrap" class="ft183">2015</p>
<p style="position:absolute;top:688px;left:223px;white-space:nowrap" class="ft183">Beskaffen-</p>
<p style="position:absolute;top:701px;left:227px;white-space:nowrap" class="ft183">hetsklass</p>
<p style="position:absolute;top:688px;left:291px;white-space:nowrap" class="ft183">Beskaffen-</p>
<p style="position:absolute;top:701px;left:296px;white-space:nowrap" class="ft183">hetsklass</p>
<p style="position:absolute;top:688px;left:360px;white-space:nowrap" class="ft183">Beskaffen-</p>
<p style="position:absolute;top:701px;left:364px;white-space:nowrap" class="ft183">hetsklass</p>
<p style="position:absolute;top:688px;left:428px;white-space:nowrap" class="ft183">Beskaffen-</p>
<p style="position:absolute;top:701px;left:433px;white-space:nowrap" class="ft183">hetsklass</p>
<p style="position:absolute;top:688px;left:497px;white-space:nowrap" class="ft183">Beskaffen-</p>
<p style="position:absolute;top:701px;left:501px;white-space:nowrap" class="ft183">hetsklass</p>
<p style="position:absolute;top:688px;left:565px;white-space:nowrap" class="ft183">Beskaffen-</p>
<p style="position:absolute;top:701px;left:569px;white-space:nowrap" class="ft183">hetsklass</p>
<p style="position:absolute;top:716px;left:222px;white-space:nowrap" class="ft183">1</p>
<p style="position:absolute;top:716px;left:245px;white-space:nowrap" class="ft183">2</p>
<p style="position:absolute;top:716px;left:268px;white-space:nowrap" class="ft183">3</p>
<p style="position:absolute;top:716px;left:290px;white-space:nowrap" class="ft183">1</p>
<p style="position:absolute;top:716px;left:313px;white-space:nowrap" class="ft183">2</p>
<p style="position:absolute;top:716px;left:336px;white-space:nowrap" class="ft183">3</p>
<p style="position:absolute;top:716px;left:359px;white-space:nowrap" class="ft183">1</p>
<p style="position:absolute;top:716px;left:382px;white-space:nowrap" class="ft183">2</p>
<p style="position:absolute;top:716px;left:404px;white-space:nowrap" class="ft183">3</p>
<p style="position:absolute;top:716px;left:427px;white-space:nowrap" class="ft183">1</p>
<p style="position:absolute;top:716px;left:450px;white-space:nowrap" class="ft183">2</p>
<p style="position:absolute;top:716px;left:473px;white-space:nowrap" class="ft183">3</p>
<p style="position:absolute;top:716px;left:496px;white-space:nowrap" class="ft183">1</p>
<p style="position:absolute;top:716px;left:518px;white-space:nowrap" class="ft183">2</p>
<p style="position:absolute;top:716px;left:541px;white-space:nowrap" class="ft183">3</p>
<p style="position:absolute;top:716px;left:564px;white-space:nowrap" class="ft183">1</p>
<p style="position:absolute;top:716px;left:587px;white-space:nowrap" class="ft183">2</p>
<p style="position:absolute;top:716px;left:610px;white-space:nowrap" class="ft183">3</p>
<p style="position:absolute;top:732px;left:117px;white-space:nowrap" class="ft183">(150)299</p>
<p style="position:absolute;top:748px;left:117px;white-space:nowrap" class="ft183">300399</p>
<p style="position:absolute;top:764px;left:117px;white-space:nowrap" class="ft183">400499</p>
<p style="position:absolute;top:779px;left:117px;white-space:nowrap" class="ft183">500599</p>
<p style="position:absolute;top:795px;left:117px;white-space:nowrap" class="ft183">600699</p>
<p style="position:absolute;top:811px;left:117px;white-space:nowrap" class="ft183">700799</p>
<p style="position:absolute;top:827px;left:117px;white-space:nowrap" class="ft183">800899</p>
<p style="position:absolute;top:842px;left:117px;white-space:nowrap" class="ft183">900999</p>
<p style="position:absolute;top:858px;left:117px;white-space:nowrap" class="ft187">D�rut�ver per <br/>p�b�rjat 100-tal</p>
</div>
<div id="page19-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:642px;white-space:nowrap" class="ft190">19</p>
<p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft191"><b>SFS 2016:368</b></p>
<p style="position:absolute;top:75px;left:77px;white-space:nowrap" class="ft194"><i>E-tabeller E53G, E53M och E53T<br/></i>Enklare v�xthus (byggnadskategori 53)</p>
<p style="position:absolute;top:119px;left:80px;white-space:nowrap" class="ft195">Storlek<br/>kvm</p>
<p style="position:absolute;top:119px;left:364px;white-space:nowrap" class="ft193">V�rde�r</p>
<p style="position:absolute;top:135px;left:204px;white-space:nowrap" class="ft193">1979</p>
<p style="position:absolute;top:135px;left:274px;white-space:nowrap" class="ft193">19801989</p>
<p style="position:absolute;top:135px;left:356px;white-space:nowrap" class="ft193">19901999</p>
<p style="position:absolute;top:135px;left:438px;white-space:nowrap" class="ft193">20002009</p>
<p style="position:absolute;top:135px;left:532px;white-space:nowrap" class="ft193">2010</p>
<p style="position:absolute;top:152px;left:184px;white-space:nowrap" class="ft193">Beskaffenhets-</p>
<p style="position:absolute;top:165px;left:206px;white-space:nowrap" class="ft193">klass</p>
<p style="position:absolute;top:152px;left:266px;white-space:nowrap" class="ft193">Beskaffenhets-</p>
<p style="position:absolute;top:165px;left:288px;white-space:nowrap" class="ft193">klass</p>
<p style="position:absolute;top:152px;left:348px;white-space:nowrap" class="ft193">Beskaffenhets-</p>
<p style="position:absolute;top:165px;left:370px;white-space:nowrap" class="ft193">klass</p>
<p style="position:absolute;top:152px;left:430px;white-space:nowrap" class="ft193">Beskaffenhets-</p>
<p style="position:absolute;top:165px;left:452px;white-space:nowrap" class="ft193">klass</p>
<p style="position:absolute;top:152px;left:512px;white-space:nowrap" class="ft193">Beskaffenhets-</p>
<p style="position:absolute;top:165px;left:535px;white-space:nowrap" class="ft193">klass</p>
<p style="position:absolute;top:181px;left:180px;white-space:nowrap" class="ft193">1</p>
<p style="position:absolute;top:181px;left:207px;white-space:nowrap" class="ft193">2</p>
<p style="position:absolute;top:181px;left:234px;white-space:nowrap" class="ft193">3</p>
<p style="position:absolute;top:181px;left:262px;white-space:nowrap" class="ft193">1</p>
<p style="position:absolute;top:181px;left:289px;white-space:nowrap" class="ft193">2</p>
<p style="position:absolute;top:181px;left:316px;white-space:nowrap" class="ft193">3</p>
<p style="position:absolute;top:181px;left:344px;white-space:nowrap" class="ft193">1</p>
<p style="position:absolute;top:181px;left:371px;white-space:nowrap" class="ft193">2</p>
<p style="position:absolute;top:181px;left:398px;white-space:nowrap" class="ft193">3</p>
<p style="position:absolute;top:181px;left:426px;white-space:nowrap" class="ft193">1</p>
<p style="position:absolute;top:181px;left:453px;white-space:nowrap" class="ft193">2</p>
<p style="position:absolute;top:181px;left:480px;white-space:nowrap" class="ft193">3</p>
<p style="position:absolute;top:181px;left:508px;white-space:nowrap" class="ft193">1</p>
<p style="position:absolute;top:181px;left:535px;white-space:nowrap" class="ft193">2</p>
<p style="position:absolute;top:181px;left:562px;white-space:nowrap" class="ft193">3</p>
<p style="position:absolute;top:198px;left:80px;white-space:nowrap" class="ft193">(150)299</p>
<p style="position:absolute;top:214px;left:80px;white-space:nowrap" class="ft193">300399</p>
<p style="position:absolute;top:230px;left:80px;white-space:nowrap" class="ft193">400499</p>
<p style="position:absolute;top:245px;left:80px;white-space:nowrap" class="ft193">500599</p>
<p style="position:absolute;top:261px;left:80px;white-space:nowrap" class="ft193">600699</p>
<p style="position:absolute;top:277px;left:80px;white-space:nowrap" class="ft193">700799</p>
<p style="position:absolute;top:293px;left:80px;white-space:nowrap" class="ft193">800899</p>
<p style="position:absolute;top:308px;left:80px;white-space:nowrap" class="ft193">900999</p>
<p style="position:absolute;top:324px;left:80px;white-space:nowrap" class="ft195">D�rut�ver per <br/>p�b�rjat 100-tal</p>
</div>
<div id="page20-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="ft200">20</p>
<p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft201"><b>SFS 2016:368</b></p>
<p style="position:absolute;top:75px;left:567px;white-space:nowrap" class="ft202"><i>Bilaga 4</i></p>
<p style="position:absolute;top:74px;left:615px;white-space:nowrap" class="ft203">14</p>
<p style="position:absolute;top:95px;left:528px;white-space:nowrap" class="ft204"><b>J-tabeller J1-J8</b></p>
<p style="position:absolute;top:113px;left:486px;white-space:nowrap" class="ft204"><b>Relativa hektarv�rden</b></p>
<p style="position:absolute;top:139px;left:114px;white-space:nowrap" class="ft204"><b>J1, J-niv�faktor: 1,010,0</b></p>
<p style="position:absolute;top:337px;left:114px;white-space:nowrap" class="ft204"><b>J2, J-niv�faktor: 11,030,0</b></p>
<p style="position:absolute;top:535px;left:114px;white-space:nowrap" class="ft204"><b>J3, J-niv�faktor: 32,050,0</b></p>
<p style="position:absolute;top:733px;left:114px;white-space:nowrap" class="ft204"><b>J4, Jniv�faktor: 55,075,0</b></p>
<p style="position:absolute;top:925px;left:114px;white-space:nowrap" class="ft205">14 Senaste lydelse 1993:1199.</p>
<p style="position:absolute;top:165px;left:117px;white-space:nowrap" class="ft200">�kermark</p>
<p style="position:absolute;top:165px;left:286px;white-space:nowrap" class="ft200">V�rde/hektar</p>
<p style="position:absolute;top:165px;left:460px;white-space:nowrap" class="ft200">Betesmark</p>
<p style="position:absolute;top:165px;left:541px;white-space:nowrap" class="ft200">V�rde/hektar</p>
<p style="position:absolute;top:184px;left:117px;white-space:nowrap" class="ft200">Beskaffenhet</p>
<p style="position:absolute;top:184px;left:295px;white-space:nowrap" class="ft200">Dr�nering</p>
<p style="position:absolute;top:184px;left:499px;white-space:nowrap" class="ft200">Beskaffenhet</p>
<p style="position:absolute;top:203px;left:237px;white-space:nowrap" class="ft200">1</p>
<p style="position:absolute;top:203px;left:321px;white-space:nowrap" class="ft200">2</p>
<p style="position:absolute;top:203px;left:404px;white-space:nowrap" class="ft200">3</p>
<p style="position:absolute;top:221px;left:117px;white-space:nowrap" class="ft200">1</p>
<p style="position:absolute;top:221px;left:451px;white-space:nowrap" class="ft200">1</p>
<p style="position:absolute;top:240px;left:117px;white-space:nowrap" class="ft200">2</p>
<p style="position:absolute;top:240px;left:451px;white-space:nowrap" class="ft200">2</p>
<p style="position:absolute;top:259px;left:117px;white-space:nowrap" class="ft200">3</p>
<p style="position:absolute;top:259px;left:451px;white-space:nowrap" class="ft200">3</p>
<p style="position:absolute;top:277px;left:117px;white-space:nowrap" class="ft200">4</p>
<p style="position:absolute;top:277px;left:451px;white-space:nowrap" class="ft200">4</p>
<p style="position:absolute;top:296px;left:117px;white-space:nowrap" class="ft200">5</p>
<p style="position:absolute;top:296px;left:451px;white-space:nowrap" class="ft200">5</p>
<p style="position:absolute;top:363px;left:117px;white-space:nowrap" class="ft200">�kermark</p>
<p style="position:absolute;top:363px;left:286px;white-space:nowrap" class="ft200">V�rde/hektar</p>
<p style="position:absolute;top:363px;left:460px;white-space:nowrap" class="ft200">Betesmark</p>
<p style="position:absolute;top:363px;left:541px;white-space:nowrap" class="ft200">V�rde/hektar</p>
<p style="position:absolute;top:382px;left:117px;white-space:nowrap" class="ft200">Beskaffenhet</p>
<p style="position:absolute;top:382px;left:295px;white-space:nowrap" class="ft200">Dr�nering</p>
<p style="position:absolute;top:382px;left:499px;white-space:nowrap" class="ft200">Beskaffenhet</p>
<p style="position:absolute;top:401px;left:237px;white-space:nowrap" class="ft200">1</p>
<p style="position:absolute;top:401px;left:321px;white-space:nowrap" class="ft200">2</p>
<p style="position:absolute;top:401px;left:404px;white-space:nowrap" class="ft200">3</p>
<p style="position:absolute;top:419px;left:117px;white-space:nowrap" class="ft200">1</p>
<p style="position:absolute;top:419px;left:451px;white-space:nowrap" class="ft200">1</p>
<p style="position:absolute;top:438px;left:117px;white-space:nowrap" class="ft200">2</p>
<p style="position:absolute;top:438px;left:451px;white-space:nowrap" class="ft200">2</p>
<p style="position:absolute;top:457px;left:117px;white-space:nowrap" class="ft200">3</p>
<p style="position:absolute;top:457px;left:451px;white-space:nowrap" class="ft200">3</p>
<p style="position:absolute;top:475px;left:117px;white-space:nowrap" class="ft200">4</p>
<p style="position:absolute;top:475px;left:451px;white-space:nowrap" class="ft200">4</p>
<p style="position:absolute;top:494px;left:117px;white-space:nowrap" class="ft200">5</p>
<p style="position:absolute;top:494px;left:451px;white-space:nowrap" class="ft200">5</p>
<p style="position:absolute;top:561px;left:117px;white-space:nowrap" class="ft200">�kermark</p>
<p style="position:absolute;top:561px;left:286px;white-space:nowrap" class="ft200">V�rde/hektar</p>
<p style="position:absolute;top:561px;left:460px;white-space:nowrap" class="ft200">Betesmark</p>
<p style="position:absolute;top:561px;left:541px;white-space:nowrap" class="ft200">V�rde/hektar</p>
<p style="position:absolute;top:580px;left:117px;white-space:nowrap" class="ft200">Beskaffenhet</p>
<p style="position:absolute;top:580px;left:295px;white-space:nowrap" class="ft200">Dr�nering</p>
<p style="position:absolute;top:580px;left:499px;white-space:nowrap" class="ft200">Beskaffenhet</p>
<p style="position:absolute;top:599px;left:237px;white-space:nowrap" class="ft200">1</p>
<p style="position:absolute;top:599px;left:321px;white-space:nowrap" class="ft200">2</p>
<p style="position:absolute;top:599px;left:404px;white-space:nowrap" class="ft200">3</p>
<p style="position:absolute;top:617px;left:117px;white-space:nowrap" class="ft200">1</p>
<p style="position:absolute;top:617px;left:451px;white-space:nowrap" class="ft200">1</p>
<p style="position:absolute;top:636px;left:117px;white-space:nowrap" class="ft200">2</p>
<p style="position:absolute;top:636px;left:451px;white-space:nowrap" class="ft200">2</p>
<p style="position:absolute;top:655px;left:117px;white-space:nowrap" class="ft200">3</p>
<p style="position:absolute;top:655px;left:451px;white-space:nowrap" class="ft200">3</p>
<p style="position:absolute;top:673px;left:117px;white-space:nowrap" class="ft200">4</p>
<p style="position:absolute;top:673px;left:451px;white-space:nowrap" class="ft200">4</p>
<p style="position:absolute;top:692px;left:117px;white-space:nowrap" class="ft200">5</p>
<p style="position:absolute;top:692px;left:451px;white-space:nowrap" class="ft200">5</p>
<p style="position:absolute;top:759px;left:117px;white-space:nowrap" class="ft200">�kermark</p>
<p style="position:absolute;top:759px;left:286px;white-space:nowrap" class="ft200">V�rde/hektar</p>
<p style="position:absolute;top:759px;left:460px;white-space:nowrap" class="ft200">Betesmark</p>
<p style="position:absolute;top:759px;left:541px;white-space:nowrap" class="ft200">V�rde/hektar</p>
<p style="position:absolute;top:778px;left:117px;white-space:nowrap" class="ft200">Beskaffenhet</p>
<p style="position:absolute;top:778px;left:295px;white-space:nowrap" class="ft200">Dr�nering</p>
<p style="position:absolute;top:778px;left:499px;white-space:nowrap" class="ft200">Beskaffenhet</p>
<p style="position:absolute;top:797px;left:237px;white-space:nowrap" class="ft200">1</p>
<p style="position:absolute;top:797px;left:321px;white-space:nowrap" class="ft200">2</p>
<p style="position:absolute;top:797px;left:404px;white-space:nowrap" class="ft200">3</p>
<p style="position:absolute;top:815px;left:117px;white-space:nowrap" class="ft200">1</p>
<p style="position:absolute;top:815px;left:451px;white-space:nowrap" class="ft200">1</p>
<p style="position:absolute;top:834px;left:117px;white-space:nowrap" class="ft200">2</p>
<p style="position:absolute;top:834px;left:451px;white-space:nowrap" class="ft200">2</p>
<p style="position:absolute;top:853px;left:117px;white-space:nowrap" class="ft200">3</p>
<p style="position:absolute;top:853px;left:451px;white-space:nowrap" class="ft200">3</p>
<p style="position:absolute;top:872px;left:117px;white-space:nowrap" class="ft200">4</p>
<p style="position:absolute;top:872px;left:451px;white-space:nowrap" class="ft200">4</p>
<p style="position:absolute;top:890px;left:117px;white-space:nowrap" class="ft200">5</p>
<p style="position:absolute;top:890px;left:451px;white-space:nowrap" class="ft200">5</p>
</div>
<div id="page21-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:642px;white-space:nowrap" class="ft210">21</p>
<p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft211"><b>SFS 2016:368</b></p>
<p style="position:absolute;top:79px;left:77px;white-space:nowrap" class="ft212"><b>J5, J-niv�faktor: 80,0100,0</b></p>
<p style="position:absolute;top:275px;left:77px;white-space:nowrap" class="ft212"><b>J6, J-niv�faktor: 110,0150,0</b></p>
<p style="position:absolute;top:473px;left:77px;white-space:nowrap" class="ft212"><b>J7, J-niv�faktor: 160,0250,0</b></p>
<p style="position:absolute;top:671px;left:77px;white-space:nowrap" class="ft212"><b>J8, J-niv�faktor: 260,0350,0</b></p>
<p style="position:absolute;top:103px;left:80px;white-space:nowrap" class="ft210">�kermark</p>
<p style="position:absolute;top:103px;left:250px;white-space:nowrap" class="ft210">V�rde/hektar</p>
<p style="position:absolute;top:103px;left:423px;white-space:nowrap" class="ft210">Betesmark</p>
<p style="position:absolute;top:103px;left:504px;white-space:nowrap" class="ft210">V�rde/hektar</p>
<p style="position:absolute;top:122px;left:80px;white-space:nowrap" class="ft210">Beskaffenhet</p>
<p style="position:absolute;top:122px;left:258px;white-space:nowrap" class="ft210">Dr�nering</p>
<p style="position:absolute;top:122px;left:462px;white-space:nowrap" class="ft210">Beskaffenhet</p>
<p style="position:absolute;top:141px;left:200px;white-space:nowrap" class="ft210">1</p>
<p style="position:absolute;top:141px;left:283px;white-space:nowrap" class="ft210">2</p>
<p style="position:absolute;top:141px;left:366px;white-space:nowrap" class="ft210">3</p>
<p style="position:absolute;top:160px;left:80px;white-space:nowrap" class="ft210">1</p>
<p style="position:absolute;top:160px;left:415px;white-space:nowrap" class="ft210">1</p>
<p style="position:absolute;top:178px;left:80px;white-space:nowrap" class="ft210">2</p>
<p style="position:absolute;top:178px;left:415px;white-space:nowrap" class="ft210">2</p>
<p style="position:absolute;top:197px;left:80px;white-space:nowrap" class="ft210">3</p>
<p style="position:absolute;top:197px;left:415px;white-space:nowrap" class="ft210">3</p>
<p style="position:absolute;top:216px;left:80px;white-space:nowrap" class="ft210">4</p>
<p style="position:absolute;top:216px;left:415px;white-space:nowrap" class="ft210">4</p>
<p style="position:absolute;top:235px;left:80px;white-space:nowrap" class="ft210">5</p>
<p style="position:absolute;top:235px;left:415px;white-space:nowrap" class="ft210">5</p>
<p style="position:absolute;top:301px;left:80px;white-space:nowrap" class="ft210">�kermark</p>
<p style="position:absolute;top:301px;left:250px;white-space:nowrap" class="ft210">V�rde/hektar</p>
<p style="position:absolute;top:301px;left:423px;white-space:nowrap" class="ft210">Betesmark</p>
<p style="position:absolute;top:301px;left:504px;white-space:nowrap" class="ft210">V�rde/hektar</p>
<p style="position:absolute;top:320px;left:80px;white-space:nowrap" class="ft210">Beskaffenhet</p>
<p style="position:absolute;top:320px;left:258px;white-space:nowrap" class="ft210">Dr�nering</p>
<p style="position:absolute;top:320px;left:462px;white-space:nowrap" class="ft210">Beskaffenhet</p>
<p style="position:absolute;top:339px;left:200px;white-space:nowrap" class="ft210">1</p>
<p style="position:absolute;top:339px;left:283px;white-space:nowrap" class="ft210">2</p>
<p style="position:absolute;top:339px;left:366px;white-space:nowrap" class="ft210">3</p>
<p style="position:absolute;top:358px;left:80px;white-space:nowrap" class="ft210">1</p>
<p style="position:absolute;top:358px;left:415px;white-space:nowrap" class="ft210">1</p>
<p style="position:absolute;top:376px;left:80px;white-space:nowrap" class="ft210">2</p>
<p style="position:absolute;top:376px;left:415px;white-space:nowrap" class="ft210">2</p>
<p style="position:absolute;top:395px;left:80px;white-space:nowrap" class="ft210">3</p>
<p style="position:absolute;top:395px;left:415px;white-space:nowrap" class="ft210">3</p>
<p style="position:absolute;top:414px;left:80px;white-space:nowrap" class="ft210">4</p>
<p style="position:absolute;top:414px;left:415px;white-space:nowrap" class="ft210">4</p>
<p style="position:absolute;top:433px;left:80px;white-space:nowrap" class="ft210">5</p>
<p style="position:absolute;top:433px;left:415px;white-space:nowrap" class="ft210">5</p>
<p style="position:absolute;top:499px;left:80px;white-space:nowrap" class="ft210">�kermark</p>
<p style="position:absolute;top:499px;left:250px;white-space:nowrap" class="ft210">V�rde/hektar</p>
<p style="position:absolute;top:499px;left:423px;white-space:nowrap" class="ft210">Betesmark</p>
<p style="position:absolute;top:499px;left:504px;white-space:nowrap" class="ft210">V�rde/hektar</p>
<p style="position:absolute;top:518px;left:80px;white-space:nowrap" class="ft210">Beskaffenhet</p>
<p style="position:absolute;top:518px;left:258px;white-space:nowrap" class="ft210">Dr�nering</p>
<p style="position:absolute;top:518px;left:462px;white-space:nowrap" class="ft210">Beskaffenhet</p>
<p style="position:absolute;top:537px;left:200px;white-space:nowrap" class="ft210">1</p>
<p style="position:absolute;top:537px;left:283px;white-space:nowrap" class="ft210">2</p>
<p style="position:absolute;top:537px;left:366px;white-space:nowrap" class="ft210">3</p>
<p style="position:absolute;top:556px;left:80px;white-space:nowrap" class="ft210">1</p>
<p style="position:absolute;top:556px;left:415px;white-space:nowrap" class="ft210">1</p>
<p style="position:absolute;top:574px;left:80px;white-space:nowrap" class="ft210">2</p>
<p style="position:absolute;top:574px;left:415px;white-space:nowrap" class="ft210">2</p>
<p style="position:absolute;top:593px;left:80px;white-space:nowrap" class="ft210">3</p>
<p style="position:absolute;top:593px;left:415px;white-space:nowrap" class="ft210">3</p>
<p style="position:absolute;top:612px;left:80px;white-space:nowrap" class="ft210">4</p>
<p style="position:absolute;top:612px;left:415px;white-space:nowrap" class="ft210">4</p>
<p style="position:absolute;top:631px;left:80px;white-space:nowrap" class="ft210">5</p>
<p style="position:absolute;top:631px;left:415px;white-space:nowrap" class="ft210">5</p>
<p style="position:absolute;top:697px;left:80px;white-space:nowrap" class="ft210">�kermark</p>
<p style="position:absolute;top:697px;left:250px;white-space:nowrap" class="ft210">V�rde/hektar</p>
<p style="position:absolute;top:697px;left:423px;white-space:nowrap" class="ft210">Betesmark</p>
<p style="position:absolute;top:697px;left:504px;white-space:nowrap" class="ft210">V�rde/hektar</p>
<p style="position:absolute;top:716px;left:80px;white-space:nowrap" class="ft210">Beskaffenhet</p>
<p style="position:absolute;top:716px;left:258px;white-space:nowrap" class="ft210">Dr�nering</p>
<p style="position:absolute;top:716px;left:462px;white-space:nowrap" class="ft210">Beskaffenhet</p>
<p style="position:absolute;top:735px;left:200px;white-space:nowrap" class="ft210">1</p>
<p style="position:absolute;top:735px;left:283px;white-space:nowrap" class="ft210">2</p>
<p style="position:absolute;top:735px;left:366px;white-space:nowrap" class="ft210">3</p>
<p style="position:absolute;top:754px;left:80px;white-space:nowrap" class="ft210">1</p>
<p style="position:absolute;top:754px;left:415px;white-space:nowrap" class="ft210">1</p>
<p style="position:absolute;top:772px;left:80px;white-space:nowrap" class="ft210">2</p>
<p style="position:absolute;top:772px;left:415px;white-space:nowrap" class="ft210">2</p>
<p style="position:absolute;top:791px;left:80px;white-space:nowrap" class="ft210">3</p>
<p style="position:absolute;top:791px;left:415px;white-space:nowrap" class="ft210">3</p>
<p style="position:absolute;top:810px;left:80px;white-space:nowrap" class="ft210">4</p>
<p style="position:absolute;top:810px;left:415px;white-space:nowrap" class="ft210">4</p>
<p style="position:absolute;top:829px;left:80px;white-space:nowrap" class="ft210">5</p>
<p style="position:absolute;top:829px;left:415px;white-space:nowrap" class="ft210">5</p>
</div>
<div id="page22-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="ft220">22</p>
<p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft221"><b>SFS 2016:368</b></p>
<p style="position:absolute;top:75px;left:556px;white-space:nowrap" class="ft222"><i>Bilaga 5 a</i></p>
<p style="position:absolute;top:74px;left:615px;white-space:nowrap" class="ft223">15</p>
<p style="position:absolute;top:93px;left:537px;white-space:nowrap" class="ft224"><b>Skogstabell M</b></p>
<p style="position:absolute;top:119px;left:111px;white-space:nowrap" class="ft220">Relativa hektarv�rden f�r de f�rsta 29 hektaren av ett skogsinnehav</p>
<p style="position:absolute;top:923px;left:111px;white-space:nowrap" class="ft225">15 Senaste lydelse 2010:337.</p>
<p style="position:absolute;top:145px;left:114px;white-space:nowrap" class="ft228">V�rdeomr�dets <br/>bel�genhet</p>
<p style="position:absolute;top:145px;left:236px;white-space:nowrap" class="ft227">Klass f�r totalt virkesf�rr�d</p>
<p style="position:absolute;top:169px;left:251px;white-space:nowrap" class="ft227">1</p>
<p style="position:absolute;top:169px;left:295px;white-space:nowrap" class="ft227">2</p>
<p style="position:absolute;top:169px;left:338px;white-space:nowrap" class="ft227">3</p>
<p style="position:absolute;top:169px;left:381px;white-space:nowrap" class="ft227">4</p>
<p style="position:absolute;top:169px;left:424px;white-space:nowrap" class="ft227">5</p>
<p style="position:absolute;top:169px;left:467px;white-space:nowrap" class="ft227">6</p>
<p style="position:absolute;top:169px;left:511px;white-space:nowrap" class="ft227">7</p>
<p style="position:absolute;top:169px;left:554px;white-space:nowrap" class="ft227">8</p>
<p style="position:absolute;top:169px;left:597px;white-space:nowrap" class="ft227">9</p>
<p style="position:absolute;top:194px;left:114px;white-space:nowrap" class="ft228">I. Del av Z, AC och BD <br/>l�n*</p>
<p style="position:absolute;top:222px;left:114px;white-space:nowrap" class="ft228">II: Del av Z, AC och BD <br/>l�n** samt hela I l�n</p>
<p style="position:absolute;top:251px;left:114px;white-space:nowrap" class="ft227">III: W, X och Y l�n</p>
<p style="position:absolute;top:275px;left:114px;white-space:nowrap" class="ft228">IV: AB, C, D, E, O, S, T <br/>och U l�n</p>
<p style="position:absolute;top:303px;left:114px;white-space:nowrap" class="ft227">V: F, G och H l�n</p>
<p style="position:absolute;top:327px;left:114px;white-space:nowrap" class="ft227">VI: K, M och N l�n</p>
<p style="position:absolute;top:380px;left:181px;white-space:nowrap" class="ft2210"><b>*Omr�de I omfattar <br/></b>av J�mtlands l�n i H�rjedalens kommun distrikten 319001 Lillh�rdal, 319004<br/>Linsell, 319006 T�nn�s, 319007 Hede, 319008 Vemdalen och 319009 Ljus-<br/>nedal samt i Bergs kommun distrikten 319010 Storsj� och 322002 Kl�vsj�,</p>
<p style="position:absolute;top:458px;left:181px;white-space:nowrap" class="ft2210">av V�sterbottens l�n kommunerna 2418 Mal�, 2421 Storuman, 2422 Sorsele,<br/>2425 Dorotea, 2462 Vilhelmina, 2463 �sele och 2481 Lycksele,</p>
<p style="position:absolute;top:501px;left:181px;white-space:nowrap" class="ft2210">av Norrbottens l�n kommunerna 2505 Arvidsjaur, 2506 Arjeplog, 2510 Jokk-<br/>mokk, 2521 Pajala, 2523 G�llivare och 2584 Kiruna.</p>
<p style="position:absolute;top:562px;left:181px;white-space:nowrap" class="ft2210"><b>**Omr�de II omfattar<br/></b>av J�mtlands l�n kommunerna 2303 Ragunda, 2305 Br�cke, 2309 Krokom,<br/>2313 Str�msund, 2321 �re och 2380 �stersund, i H�rjedalens kommun di-<br/>strikten 319002 Sveg, 319003 �lvros, 319005 �verhogdal, 318032 �ngersj�<br/>och 318042 Ytterhogdal samt i Bergs kommun distrikten 322001 R�tan,<br/>322003 Berg, 322006 �sarna, 322009 Myssj�, 322010 Hack�s och 322012<br/>Oviken,</p>
<p style="position:absolute;top:693px;left:181px;white-space:nowrap" class="ft2210">av V�sterbottens l�n kommunerna 2401 Nordmaling, 2403 Bjurholm, 2404<br/>Vindeln, 2409 Robertsfors, 2417 Norsj�, 2460 V�nn�s, 2480 Ume� och 2482<br/>Skellefte�,</p>
<p style="position:absolute;top:753px;left:181px;white-space:nowrap" class="ft2210">av Norrbottens l�n kommunerna 2513 �verkalix, 2514 Kalix, 2518 �vertor-<br/>ne�, 2560 �lvsbyn, 2580 Lule�, 2581 Pite�, 2582 Boden och 2583 Hapar-<br/>anda.</p>
</div>
<div id="page23-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:642px;white-space:nowrap" class="ft230">23</p>
<p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft231"><b>SFS 2016:368</b></p>
<p style="position:absolute;top:75px;left:518px;white-space:nowrap" class="ft232"><i>Bilaga 5 b</i></p>
<p style="position:absolute;top:74px;left:577px;white-space:nowrap" class="ft233">16</p>
<p style="position:absolute;top:93px;left:504px;white-space:nowrap" class="ft234"><b>Skogstabell S</b></p>
<p style="position:absolute;top:119px;left:77px;white-space:nowrap" class="ft230">Ber�kningskonstanterna k</p>
<p style="position:absolute;top:126px;left:227px;white-space:nowrap" class="ft233">1k3, f�r ber�kning av relativa hektarv�rden f�r skogsarealer</p>
<p style="position:absolute;top:136px;left:77px;white-space:nowrap" class="ft230">�ver 29 hektar</p>
<p style="position:absolute;top:925px;left:77px;white-space:nowrap" class="ft235">16 Senaste lydelse 1997:452.</p>
<p style="position:absolute;top:163px;left:80px;white-space:nowrap" class="ft238">V�rdeomr�dets <br/>bel�genhet</p>
<p style="position:absolute;top:163px;left:208px;white-space:nowrap" class="ft237">Konstanter</p>
<p style="position:absolute;top:163px;left:395px;white-space:nowrap" class="ft237">Bonitetsklass</p>
<p style="position:absolute;top:182px;left:299px;white-space:nowrap" class="ft237">A</p>
<p style="position:absolute;top:182px;left:360px;white-space:nowrap" class="ft237">B</p>
<p style="position:absolute;top:182px;left:424px;white-space:nowrap" class="ft237">C</p>
<p style="position:absolute;top:182px;left:487px;white-space:nowrap" class="ft237">D</p>
<p style="position:absolute;top:182px;left:551px;white-space:nowrap" class="ft237">E</p>
<p style="position:absolute;top:201px;left:80px;white-space:nowrap" class="ft239">I. Del av Z, AC och <br/>BD l�n*</p>
<p style="position:absolute;top:201px;left:204px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:208px;left:210px;white-space:nowrap" class="ft233">1</p>
<p style="position:absolute;top:216px;left:204px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:223px;left:210px;white-space:nowrap" class="ft233">2</p>
<p style="position:absolute;top:231px;left:204px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:238px;left:210px;white-space:nowrap" class="ft233">3</p>
<p style="position:absolute;top:249px;left:80px;white-space:nowrap" class="ft239">II: Del av Z, AC och <br/>BD l�n** samt hela I <br/>l�n</p>
<p style="position:absolute;top:249px;left:204px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:256px;left:210px;white-space:nowrap" class="ft233">1</p>
<p style="position:absolute;top:264px;left:204px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:271px;left:210px;white-space:nowrap" class="ft233">2</p>
<p style="position:absolute;top:279px;left:204px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:286px;left:210px;white-space:nowrap" class="ft233">3</p>
<p style="position:absolute;top:297px;left:80px;white-space:nowrap" class="ft237">III: W, X och Y l�n</p>
<p style="position:absolute;top:297px;left:203px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:304px;left:210px;white-space:nowrap" class="ft233">1</p>
<p style="position:absolute;top:312px;left:204px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:319px;left:210px;white-space:nowrap" class="ft233">2</p>
<p style="position:absolute;top:327px;left:204px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:334px;left:210px;white-space:nowrap" class="ft233">3</p>
<p style="position:absolute;top:345px;left:80px;white-space:nowrap" class="ft239">IV: AB, C, D, E, O, <br/>S, T och U l�n</p>
<p style="position:absolute;top:345px;left:204px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:352px;left:210px;white-space:nowrap" class="ft233">1</p>
<p style="position:absolute;top:360px;left:204px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:367px;left:210px;white-space:nowrap" class="ft233">2</p>
<p style="position:absolute;top:375px;left:204px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:382px;left:210px;white-space:nowrap" class="ft233">3</p>
<p style="position:absolute;top:393px;left:80px;white-space:nowrap" class="ft237">V: F, G och H l�n</p>
<p style="position:absolute;top:393px;left:204px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:400px;left:210px;white-space:nowrap" class="ft233">1</p>
<p style="position:absolute;top:408px;left:204px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:415px;left:210px;white-space:nowrap" class="ft233">2</p>
<p style="position:absolute;top:423px;left:204px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:430px;left:210px;white-space:nowrap" class="ft233">3</p>
<p style="position:absolute;top:441px;left:80px;white-space:nowrap" class="ft237">VI: K, M och N l�n</p>
<p style="position:absolute;top:441px;left:203px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:448px;left:210px;white-space:nowrap" class="ft233">1</p>
<p style="position:absolute;top:456px;left:204px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:463px;left:210px;white-space:nowrap" class="ft233">2</p>
<p style="position:absolute;top:471px;left:204px;white-space:nowrap" class="ft237">k</p>
<p style="position:absolute;top:478px;left:210px;white-space:nowrap" class="ft233">3</p>
<p style="position:absolute;top:503px;left:77px;white-space:nowrap" class="ft2311"><b>*Omr�de I omfattar<br/></b>av J�mtlands l�n i H�rjedalens kommun distrikten 319001 Lillh�rdal, 319004<br/>Linsell, 319006 T�nn�s, 319007 Hede, 319008 Vemdalen och 319009 Ljus-<br/>nedal samt i Bergs kommun distrikten 319010 Storsj� och 322002 Kl�vsj�,</p>
<p style="position:absolute;top:581px;left:77px;white-space:nowrap" class="ft2311">av V�sterbottens l�n kommunerna 2418 Mal�, 2421 Storuman, 2422 Sorsele,<br/>2425 Dorotea, 2462 Vilhelmina, 2463 �sele och 2481 Lycksele,</p>
<p style="position:absolute;top:625px;left:77px;white-space:nowrap" class="ft2311">av Norrbottens l�n kommunerna 2505 Arvidsjaur, 2506 Arjeplog, 2510 Jokk-<br/>mokk, 2521 Pajala, 2523 G�llivare och 2584 Kiruna.</p>
<p style="position:absolute;top:686px;left:77px;white-space:nowrap" class="ft2311"><b>**Omr�de II omfattar<br/></b>av J�mtlands l�n kommunerna 2303 Ragunda, 2305 Br�cke, 2309 Krokom,<br/>2313 Str�msund, 2321 �re och 2380 �stersund, i H�rjedalens kommun di-<br/>strikten 319002 Sveg, 319003 �lvros, 319005 �verhogdal, 318032 �ngersj�<br/>och 318042 Ytterhogdal samt i Bergs kommun distrikten 322001 R�tan,<br/>322003 Berg, 322006 �sarna, 322009 Myssj�, 322010 Hack�s och 322012<br/>Oviken,</p>
<p style="position:absolute;top:816px;left:77px;white-space:nowrap" class="ft2311">av V�sterbottens l�n kommunerna 2401 Nordmaling, 2403 Bjurholm, 2404<br/>Vindeln, 2409 Robertsfors, 2417 Norsj�, 2460 V�nn�s, 2480 Ume� och 2482<br/>Skellefte�,</p>
<p style="position:absolute;top:877px;left:77px;white-space:nowrap" class="ft2311">av Norrbottens l�n kommunerna 2513 �verkalix, 2514 Kalix, 2518 �vertor-<br/>ne�, 2560 �lvsbyn, 2580 Lule�, 2581 Pite�, 2582 Boden och 2583 Haparanda.</p>
</div>
<div id="page24-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="ft240">24</p>
<p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft241"><b>SFS 2016:368</b></p>
<p style="position:absolute;top:75px;left:557px;white-space:nowrap" class="ft242"><i>Bilaga 5 c</i></p>
<p style="position:absolute;top:74px;left:615px;white-space:nowrap" class="ft243">17</p>
<p style="position:absolute;top:93px;left:560px;white-space:nowrap" class="ft244"><b>SKI-tabell</b></p>
<p style="position:absolute;top:119px;left:115px;white-space:nowrap" class="ft240">V�rdet per hektar f�r skogligt impediment</p>
<p style="position:absolute;top:927px;left:115px;white-space:nowrap" class="ft245">17 Senaste lydelse 2013:242.</p>
<p style="position:absolute;top:145px;left:118px;white-space:nowrap" class="ft240">Skogsniv�faktor</p>
<p style="position:absolute;top:145px;left:245px;white-space:nowrap" class="ft247">Omr�de 1<br/>I, S, U, W, X, Y, Z, <br/>AC och BD l�n</p>
<p style="position:absolute;top:145px;left:373px;white-space:nowrap" class="ft247">Omr�de 2<br/>C, D, H och O l�n</p>
<p style="position:absolute;top:145px;left:500px;white-space:nowrap" class="ft247">Omr�de 3<br/>AB, E, F, G, K, M, N <br/>och T l�n</p>
<p style="position:absolute;top:199px;left:118px;white-space:nowrap" class="ft248">12,5<br/>33,5<br/>45,5<br/>610<br/>1115<br/>1620<br/>2125<br/>2630<br/>3240<br/>42</p>
</div>
<div id="page25-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:642px;white-space:nowrap" class="ft250">25</p>
<p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft251"><b>SFS 2016:368</b></p>
<p style="position:absolute;top:75px;left:526px;white-space:nowrap" class="ft252"><i>Bilaga 5 d</i></p>
<p style="position:absolute;top:93px;left:513px;white-space:nowrap" class="ft253"><b>SK-R-tabell</b></p>
<p style="position:absolute;top:119px;left:77px;white-space:nowrap" class="ft250">V�rdet per hektar f�r produktiv skogsmark med avverkningsrestriktioner</p>
<p style="position:absolute;top:148px;left:80px;white-space:nowrap" class="ft250">Skogsniv�faktor</p>
<p style="position:absolute;top:148px;left:207px;white-space:nowrap" class="ft254">Omr�de 1<br/>I, S, U, W, X, Y, Z, <br/>AC och BD l�n</p>
<p style="position:absolute;top:148px;left:335px;white-space:nowrap" class="ft254">Omr�de 2<br/>C, D, H och O l�n</p>
<p style="position:absolute;top:148px;left:462px;white-space:nowrap" class="ft254">Omr�de 3<br/>AB, E, F, G, K, M, N <br/>och T l�n</p>
<p style="position:absolute;top:201px;left:80px;white-space:nowrap" class="ft255">12,5<br/>33,5<br/>45,5<br/>610<br/>1115<br/>1620<br/>2125<br/>2630<br/>3240<br/>42</p>
</div>
<div id="page26-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:946px;left:573px;white-space:nowrap" class="ft260">Wolters Kluwer</p>
<p style="position:absolute;top:956px;left:534px;white-space:nowrap" class="ft260">Elanders Sverige AB, 2016</p>
</div>
</div>
1
Svensk f�rfattningssamling
F�rordning
om �ndring i fastighetstaxeringsf�rordningen
(1993:1199);
utf�rdad den 14 april 2016.
Regeringen f�rskriver i fr�ga om fastighetstaxeringsf�rordningen
(1993:1199)
1
dels att 3 kap. 5 � ska upph�ra att g�lla,
dels att 1 kap. 4 a, 7 b, 10, 11, 17 och 1923 ��, rubriken till 1 kap. 19 �
och bilagorna 1 a, 3, 4 och 5 a5 c ska ha f�ljande lydelse,
dels att det ska inf�ras tv� nya paragrafer, 1 kap. 23 a och 23 b ��, en ny bi-
laga, bilaga 5 d, och n�rmast f�re 1 kap. 23 a � en ny rubrik av f�ljande ly-
delse.
1 kap.
4 a �
2
F�r storlekskorrektion f�r storleksinverkan och s�rskilda v�rdef�rh�l-
landen p� lantbruksenhet ska det uppr�ttas tv� tabeller f�r storlekskorrektion
(storlekskorrektionstabell 1 och 2).
En storlekskorrektion ska g�ras med utg�ngspunkt fr�n en lantbruksenhets
sammanlagda riktv�rde med undantag f�r riktv�rde f�r sm�hus och tomtmark
f�r s�dan byggnad.
I bilaga 12 anges hur tabellerna f�r storlekskorrektion ska utformas och in-
delas i klasser f�r ett s�dant ber�knat riktv�rde.
7 b �
3
F�r sm�hus ing�ende i lantbruksenhet ska det uppr�ttas och till�mpas
en tabell f�r v�rdeinverkan av v�rdefaktorerna fastighetsr�ttsliga f�rh�llanden
och v�rdeordning (FV-tabell L). Denna ska ha samma utformning och klass-
indelning som FV-tabell S med undantag f�r att omr�kningsfaktorn f�r fastig-
hetsr�ttsliga f�rh�llanden f�r v�rderingsenheter utanf�r grupphusomr�de f�r
var och en av klasserna f�r delas upp p� tre intervall f�r S-niv�faktorer, n�m-
ligen 1,504,00, 4,207,75 och 8,0040,00. Det som s�gs i 6 � andra och
tredje styckena om v�rdena i SV-tabellen �r till�mpligt f�r sm�hus p� lant-
bruksenhet n�r omr�kningsfaktorn enligt FV-tabell L best�mts till 1,0 f�r
normhuset.
I bilaga 1 a anges hur FV-tabell L ska utformas, hur S-niv�faktorn ska in-
delas i intervall och hur v�rdefaktorerna fastighetsr�ttsliga f�rh�llanden och
v�rdeordning ska klassindelas.
1 Senaste lydelse 3 kap. 5 � 2003:963.
2 Senaste lydelse 1997:452.
3 Senaste lydelse 2013:242.
SFS 2016:368
Utkom fr�n trycket
den 3 maj 2016
2
SFS 2016:368
10 �
4
V�rdefaktorn byggnadskategori ska indelas i klasser p� f�ljande s�tt
och de tabeller som enligt 11 � ska till�mpas f�r klasserna betecknas enligt
f�ljande:
11 �
5
F�r ekonomibyggnader ska det uppr�ttas 54 relationstabeller (E-tabel-
ler). F�r samtliga byggnadskategorier, utom byggnadskategori 60, ska det fin-
nas tre E-tabeller, en med G betecknad tabell f�r glesbygdsf�rh�llanden, en
med M betecknad tabell f�r normalf�rh�llanden och en med T betecknad
tabell f�r t�tortsinfluerade omr�den. E-tabellerna ska ange det relativa v�rdet
av en v�rderingsenhet vid skilda f�rh�llanden betr�ffande v�rdefaktorerna
4 Senaste lydelse 2004:281.
Klass
Ben�mning
Tabell
11
Djurstall, logar, lador, maskinhallar,
g�rdsverkst�der, lagerhus f�r potatis,
tr�dg�rdsprodukter, foder eller andra
f�rn�denheter och liknande byggnader
med v�rde�r f�re 1980.
E11G, E11M, E11T
21
Djurstall f�r mj�lkkor, v�rde�r 1980.
E21G, E21M, E21T
22
Djurstall f�r slakt- och ungn�t, v�rde�r
1980.
E22G, E22M, E22T
23
Djurstall f�r grisar, v�rde�r 1980.
E23G, E23M, E23T
24
Djurstall f�r v�rph�ns, v�rde�r 1980.
E24G, E24M, E24T
25
Djurstall f�r f�r, getter och strutsar,
v�rde�r 1980.
E25G, E25M, E25T
26
Djurstall f�r h�star, v�rde�r 1980.
E26G, E26M, E26T
27
Djurstall f�r mink, r�v och liknande,
v�rde�r 1980.
E27G, E27M, E27T
28
Djurstall f�r slaktkycklingar och
kalkoner, v�rde�r 1980.
E28G, E28M, E28T
31
Loge, lada och liknande, v�rde�r
1980.
E31G, E31M, E31T
32
Maskinhall, g�rdsverkstad och
liknande, v�rde�r 1980.
E32G, E32M, E32T
33
G�rdslager f�r potatis, tr�dg�rds-
produkter, foder eller andra
f�rn�denheter och liknande,
v�rde�r 1980.
E33G, E33M, E33T
34
Ridhus
E34G, E34M, E34T
42
Spannm�lslager
E42G, E42M, E42T
44
Ensilagesilo
E44G, E44M, E44T
51
V�xthus, typ friliggande
E51G, E51M, E51T
52
V�xthus, typ blockhus
E52G, E52M, E52T
53
Enklare v�xthus
E53G, E53M, E53T
60
�vriga ekonomibyggnader
5 Senaste lydelse 2010:337.
3
SFS 2016:368
storlek, �lder och beskaffenhet. Normenheten f�r ekonomibyggnader ska avse
ett djurstall f�r n�tkreatur som �r byggt under �ren 19952004, har en normal
beskaffenhet och har en storlek av 11001299 kvadratmeter. De relativa v�r-
dena i E-tabellerna ska best�mmas i en v�rdeniv� vid vilken en s�dan ekono-
mibyggnad har ett v�rde av 1 000 kronor.
Det ska finnas 53 v�rdeniv�er f�r ekonomibyggnader. De erh�lls genom att
v�rdena i E-tabellerna multipliceras med E-niv�faktorer. De ska vara 100,
150, 200, 250, 300, 350, 400, 450, 500, 550, 600, 650, 700, 750, 800, 850,
900, 950, 1 000, 1 100, 1 200, 1 300, 1 400, 1 500, 1 600, 1 700, 1 800, 1 900,
2 000, 2 100, 2 200, 2 300, 2 400, 2 500, 2 600, 2 700, 2 800, 2 900, 3 000,
3 200, 3 400, 3 600, 3 800, 4 000, 4 200, 4 400, 4 600, 4 800, 5 000, 5 250,
5 500, 5 750 och 6 000.
I bilaga 3 anges hur E-tabellerna ska utformas och hur v�rdefaktorerna
storlek, �lder och beskaffenhet ska klassindelas.
17 �
6
F�r �kermark och betesmark ska det uppr�ttas �tta relationstabeller
(J-tabeller). J-tabellerna (tabell J1J8) ska utvisa relativa hektarv�rden av
�kermark vid skilda f�rh�llanden betr�ffande v�rdefaktorerna beskaffenhet
och dr�nering och av betesmark vid olika beskaffenhet. De relativa v�rdena i
J-tabellerna ska best�mmas i en v�rdeniv� vid vilken ett hektar �kermark en-
ligt 13 kap. 2 � fastighetstaxeringslagen (1979:1152) har ett v�rde av 1 000
kronor.
Det ska finnas 84 skilda v�rdeniv�er f�r �ker- och betesmark. De erh�lls
genom att relativv�rdena i en J-tabell multipliceras med J-niv�faktorer. Dessa
ska vara 1,0, 1,5, 2,0, 2,5, 3,0, 3,5, 4,0, 4,5, 5,0, 5,5, 6,0, 6,5, 7,0, 7,5, 8,0, 8,5,
9,0, 9,5, 10,0, 11,0, 12,0, 13,0, 14,0, 15,0, 16,0, 17,0, 18,0, 19,0, 20,0, 21,0,
22,0, 23,0, 24,0, 25,0, 26,0, 27,0, 28,0, 29,0, 30,0, 32,0, 34,0, 36,0, 38,0, 40,0,
42,0, 44,0, 46,0, 48,0, 50,0, 55,0, 60,0, 65,0, 70,0, 75,0, 80,0, 85,0, 90,0, 95,0,
100,0, 110,0, 120,0, 130,0, 140,0, 150,0, 160,0, 170,0, 180,0, 190,0, 200,0,
210,0, 220,0, 230,0, 240,0, 250,0, 260,0, 270,0, 280,0, 290,0, 300,0, 310,0,
320,0, 330,0, 340,0, och 350,0.
Tabell J1 ska anv�ndas d� v�rdeniv�n best�ms av J-niv�faktorerna 1,0
10,0, tabell J2 d� v�rdeniv�n best�ms av faktorerna 11,030,0, tabell J3 d�
v�rdeniv�n best�ms av faktorerna 32,050,0, tabell J4 d� v�rdeniv�n best�ms
av faktorerna 55,075,0, tabell J5 d� v�rdeniv�n best�ms av faktorerna 80,0
100,0, tabell J6 d� v�rdeniv�n best�ms av faktorerna 110,0150,0, tabell J7 d�
v�rdeniv�n best�ms av faktorerna 160,0250,0 och J8 d� v�rdeniv�n best�ms
av faktorerna 260,0350,0.
I bilaga 4 anges hur J-tabeller ska utformas och hur v�rdefaktorerna beskaf-
fenhet och dr�nering ska klassindelas.
Produktiv skogsmark utan avverkningsrestriktioner
19 �
7
F�r produktiv skogsmark utan avverkningsrestriktioner omfattande
mindre �n 30 hektar ska det uppr�ttas en relationstabell (skogstabell M).
Skogstabell M ska ange relativa hektarv�rden av produktiv skogsmark utan
avverkningsrestriktioner bel�gen i olika delar av landet och vid skilda f�rh�l-
landen betr�ffande v�rdefaktorn virkesf�rr�d. De relativa v�rdena i skogs-
6 Senaste lydelse 2010:337.
7 Senaste lydelse 2010:337.
4
SFS 2016:368
tabell M ska best�mmas i en v�rdeniv� vid vilken ett hektar genomsnittlig
produktiv skogsmark utan avverkningsrestriktioner enligt 14 kap. 2 � fastig-
hetstaxeringslagen (1979:1152) har ett v�rde av 1 000 kronor. Med genom-
snittlig produktiv skogsmark utan avverkningsrestriktioner ska avses produk-
tiv skogsmark med bonitetsklass C. Den genomsnittliga produktiva skogs-
markens virkesf�rr�d barrtr�d och virkesf�rr�d l�vtr�d i olika regioner ska
antas uppg� till f�ljande belopp.
Det ska finnas 63 skilda v�rdeniv�er f�r produktiv skogsmark utan avverk-
ningsrestriktioner. De erh�lls genom att relativv�rdena i skogstabell M mul-
tipliceras med skogsniv�faktorer. Dessa ska vara 1,0, 1,5, 2,0, 2,5, 3,0, 3,5,
4,0, 4,5, 5,0, 5,5, 6,0, 6,5, 7,0, 7,5, 8,0, 8,5, 9,0, 9,5, 10,0, 11,0, 12,0, 13,0,
14,0, 15,0, 16,0, 17,0, 18,0, 19,0, 20,0, 21,0, 22,0, 23,0, 24,0, 25,0, 26,0, 27,0,
28,0, 29,0, 30,0, 32,0, 34,0, 36,0, 38,0, 40,0, 42,0, 44,0, 46,0, 48,0, 50,0, 52,0,
55,0, 57,0, 60,0, 62,0, 65,0, 67,0, 70,0, 75,0, 80,0, 85,0, 90,0, 95,0 och 100,0.
Skogstabell M ska uppr�ttas enligt regionindelningen. I bilaga 5 a anges
hur omfattningen av region 1 och 2 ska beskrivas och hur virkesf�rr�d ska
klassindelas.
20 �
8
Riktv�rde f�r en v�rderingsenhet produktiv skogsmark utan avverk-
ningsrestriktioner omfattande mindre �n 30 hektar best�ms och redovisas
enligt f�ljande formel.
R = N x F
m x A
d�r R = riktv�rdet,
N = skogsniv�faktorn f�r v�rdeomr�det,
F
m = relativa hektarv�rdet enligt skogstabell M vid till�mplig
virkesf�rr�dsklass och v�rdeomr�dets bel�genhet, och
A = arealen i hektar av v�rderingsenheten.
Region
Virkesf�rr�d
skogskubikmeter per hektar
Barrtr�d
L�vtr�d
1
Del av J�mtlands, V�sterbottens och
Norrbottens l�n
74
13
2
Del av J�mtlands, V�sterbottens och
Norrbottens l�n samt Gotlands l�n
97
20
3
Dalarnas, G�vleborgs och
V�sternorrlands l�n
112
20
4
Stockholms, Uppsala, S�dermanlands,
�sterg�tlands, V�rmlands, �rebro,
V�stmanlands och V�stra G�talands l�n
133
32
5
J�nk�pings, Kronobergs och Kalmar l�n
141
30
6
Blekinge, Sk�ne och Hallands l�n
118
75
8 Senaste lydelse 2010:337.
5
SFS 2016:368
21 �
9
F�r produktiv skogsmark utan avverkningsrestriktioner omfattande
minst 30 hektar ska det uppr�ttas en tabell (skogstabell S) �ver ber�knings-
konstanter f�r var och en av de i 19 � angivna sex regionerna. Skogstabell S
ska utvisa de konstanter som inom varje region beh�vs f�r att ber�kna relativa
hektarv�rden vid skilda f�rh�llanden betr�ffande v�rdefaktorn bonitet. De tre
konstanterna �r v�rdet per hektar kalmark och v�rdena av barrtr�d respektive
l�vtr�d i kronor per skogskubikmeter. Konstanterna ska best�mmas med ut-
g�ngspunkt i en v�rdeniv� vid vilken ett hektar genomsnittlig produktiv
skogsmark utan avverkningsrestriktioner enligt 14 kap. 2 � fastighetstaxe-
ringslagen (1979:1152) har ett v�rde av 1 000 kronor. Vad som menas med
genomsnittlig produktiv skogsmark utan avverkningsrestriktioner anges i
19 �.
Det ska finnas 63 skilda v�rdeniv�er f�r produktiv skogsmark utan avverk-
ningsrestriktioner. De erh�lls genom att de relativv�rden som ber�knats med
ledning av skogstabell S multipliceras med de skogsniv�faktorer som anges i
19 �.
I bilaga 5 b anges hur skogstabell S ska utformas och hur v�rdefaktorn
bonitet ska klassindelas.
22 �
10
Det relativa hektarv�rdet f�r produktiv skogsmark utan avverknings-
restriktioner omfattande minst 30 hektar (F
s) ber�knas enligt f�ljande formel.
F
s = k1 + (k2 x VB) + (k3 x VL)
d�r k
1 = v�rdet i kronor per hektar av kalmark,
k
2 = v�rdet av barrtr�d i kronor per skogskubikmeter,
k
3 = v�rdet av l�vtr�d i kronor per skogskubikmeter,
V
B = virkesf�rr�d barrtr�d i skogskubikmeter per hektar, och
V
L = virkesf�rr�d l�vtr�d i skogskubikmeter per hektar.
23 �
11
Riktv�rdet f�r en v�rderingsenhet produktiv skogsmark utan avverk-
ningsrestriktioner omfattande minst 30 hektar best�ms och redovisas enligt
f�ljande formel.
R = [N x F
m x 29] + [N x Fs x (A 29)]
d�r R = riktv�rdet,
N = skogsniv�faktorn f�r v�rdeomr�det,
F
m = relativa hektarv�rdet enligt skogstabell M vid till�mplig
virkesf�rr�dsklass och v�rdeomr�dets bel�genhet,
F
s = relativa hektarv�rdet ber�knat enligt skogstabell S vid till�mpligt virkes-
f�rr�d barrtr�d och virkesf�rr�d l�vtr�d, och
A = arealen i hektar av v�rderingsenheten.
9 Senaste lydelse 2010:337.
10 Senaste lydelse 2010:337.
11 Senaste lydelse 2010:337.
6
SFS 2016:368
Produktiv skogsmark med avverkningsrestriktioner
23 a �
F�r produktiv skogsmark med avverkningsrestriktioner ska det upp-
r�ttas en tabell �ver v�rdet per hektar (SK-R-tabell). Den f�rsta kolumnen i
tabellen avser Gotlands, V�rmlands, V�stmanlands, Dalarnas, G�vleborgs,
V�sternorrlands, J�mtlands, V�sterbottens och Norrbottens l�n, den andra
kolumnen avser Uppsala, S�dermanlands, Kalmar och V�stra G�talands l�n
och den tredje kolumnen avser �vriga l�n. SK-R-tabellen ska utvisa v�rdet i
kronor per hektar av produktiv skogsmark med avverkningsrestriktioner vid
de olika skogsniv�faktorer som anges i 19 �.
I bilaga 5 d anges hur tabellen ska utformas och hur skogsniv�faktorerna
ska anges.
23 b �
Riktv�rdet f�r en v�rderingsenhet produktiv skogsmark med avverk-
ningsrestriktioner best�ms och redovisas enligt f�ljande formel.
R = A x P
d�r R = riktv�rdet,
A = arealen i hektar av v�rderingsenheten, och
P = v�rdet per hektar enligt SK-R-tabell vid till�mplig skogsniv�faktor.
1. Denna f�rordning tr�der i kraft den 1 juni 2016.
2. F�rordningen till�mpas f�rsta g�ngen vid allm�n fastighetstaxering
2017.
P� regeringens v�gnar
PER BOLUND
Erik Sj�stedt
(Finansdepartementet)
7
SFS 2016:368
Bilaga 1 a
12
TABELL F�R �LDERSINVERKAN
SO-tabell L
12 Senaste lydelse 2013:242
V�rde�r
�LDERSINVERKAN 65
Standardpo�ng
08
914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659
15
14
13
12
11
10
09
08
07
0506
0304
0102
9900
9798
9596
9294
8991
8688
8385
8082
7779
7476
7073
6569
6064
5559
5054
4549
4044
2939
8
SFS 2016:368
SO-tabell L
V�rde�r
�LDERSINVERKAN 70
Standardpo�ng
08
914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659
15
14
13
12
11
10
09
08
07
0506
0304
0102
9900
9798
9596
9294
8991
8688
8385
8082
7779
7476
7073
6569
6064
5559
5054
4549
4044
2939
9
SFS 2016:368
SO-tabell L
V�rde�r
�LDERSINVERKAN 75
Standardpo�ng
08
914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659
15
14
13
12
11
10
09
08
07
0506
0304
0102
9900
9798
9596
9294
8991
8688
8385
8082
7779
7476
7073
6569
6064
5559
5054
4549
4044
2939
10
SFS 2016:368
SO-tabell L
V�rde�r
�LDERSINVERKAN 80
Standardpo�ng
08
914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659
15
14
13
12
11
10
09
08
07
0506
0304
0102
9900
9798
9596
9294
8991
8688
8385
8082
7779
7476
7073
6569
6064
5559
5054
4549
4044
2939
11
SFS 2016:368
SO-tabell L
V�rde�r
�LDERSINVERKAN 85
Standardpo�ng
08
914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659
15
14
13
12
11
10
09
08
07
0506
0304
0102
9900
9798
9596
9294
8991
8688
8385
8082
7779
7476
7073
6569
6064
5559
5054
4549
4044
2939
12
SFS 2016:368
SO-tabell L
FV-tabell L
V�rde�r
�LDERSINVERKAN 90
Standardpo�ng
08
914 1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659
15
14
13
12
11
10
09
08
07
0506
0304
0102
9900
9798
9596
9294
8991
8688
8385
8082
7779
7476
7073
6569
6064
5559
5054
4549
4044
2939
V�rde-
ordning
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
S-niv�faktor
1,504,00
S-niv�faktor
4,207,75
S-niv�faktor
8,0040,00
Klass 1
Klass 2
13
SFS 2016:368
Bilaga 3
13
E-tabeller
E-tabeller E11G, E11M och E11T
Djurstall, lador m.fl. ekonomibyggnader, uppf�rda f�re 1980 (byggnadskategori 11)
E-tabeller E21G, E21M och E21T
Djurstall f�r mj�lkkor, v�rde�r 1980 (byggnadskategori 21)
13 Senaste lydelse 2010:337.
Storlek
kvm
Beskaffenhetsklass
1
2
3
149
150299
300499
500699
700999
1 0001 499
1 5001 999
D�rut�ver per
p�b�rjat 100-tal
Storlek
kvm
V�rde�r
19801994
19952004
20052014
2015
Beskaffenhetsklass
Beskaffenhetsklass
Beskaffenhetsklass
Beskaffenhetsklass
1
2
3
1
2
3
1
2
3
1
2
3
(200)299
300499
500699
700899
9001 099
1 1001 299
1 3001 499
1 5001 699
1 7001 899
1 9002 099
D�rut�ver per
p�b�rjat 100-tal
14
SFS 2016:368
E-tabeller E22G, E22M och E22T
Djurstall f�r slakt- och ungn�t, v�rde�r 1980 (byggnadskategori 22)
E-tabeller E23G, E23M och E23T
Djurstall f�r grisar, v�rde�r 1980 (byggnadskategori 23)
E-tabeller E24G, E24M och E24T
Djurstall f�r v�rph�ns, v�rde�r 1980 (byggnadskategori 24)
Storlek
kvm
V�rde�r
19801994
19952004
20052014
2015
Beskaffenhetsklass
Beskaffenhetsklass
Beskaffenhetsklass
Beskaffenhetsklass
1
2
3
1
2
3
1
2
3
1
2
3
(200)299
300499
500699
700899
9001 099
1 1001 299
1 3001 499
D�rut�ver per
p�b�rjat 100-tal
Storlek
kvm
V�rde�r
19801994
19952004
20052014
2015
Beskaffenhetsklass
Beskaffenhetsklass
Beskaffenhetsklass
Beskaffenhetsklass
1
2
3
1
2
3
1
2
3
1
2
3
(150)299
300499
500699
700899
9001 099
1 1001 299
1 3001 499
D�rut�ver per
p�b�rjat 100-tal
Storlek
kvm
V�rde�r
19801994
19952004
20052014
2015
Beskaffenhetsklass
Beskaffenhetsklass
Beskaffenhetsklass
Beskaffenhetsklass
1
2
3
1
2
3
1
2
3
1
2
3
(50)299
300599
600899
9001 099
1 1001 299
1 3001 499
1 5001 699
D�rut�ver per
p�b�rjat 200-tal
15
SFS 2016:368
E-tabeller E25G, E25M och E25T
Djurstall f�r f�r, getter och strutsar, v�rde�r 1980 (byggnadskategori 25)
E-tabeller E26G, E26M och E26T
Djurstall f�r h�star, v�rde�r 1980 (byggnadskategori 26)
E-tabeller E27G, E27M och E27T
Djurstall f�r mink, r�v och liknande, v�rde�r 1980 (byggnadskategori 27)
Storlek
kvm
V�rde�r
19801994
19952004
20052014
2015
Beskaffenhetsklass
Beskaffenhetsklass
Beskaffenhetsklass
Beskaffenhetsklass
1
2
3
1
2
3
1
2
3
1
2
3
(50)99
100149
150199
200249
250299
300399
400499
500599
600699
D�rut�ver per
p�b�rjat 100-tal
Storlek
kvm
V�rde�r
19801994
19952004
20052014
2015
Beskaffenhetsklass
Beskaffenhetsklass
Beskaffenhetsklass
Beskaffenhetsklass
1
2
3
1
2
3
1
2
3
1
2
3
(50)99
100149
150199
200249
250299
300399
400499
500599
600699
D�rut�ver per
p�b�rjat 100-tal
Storlek kvm
Relationstal
(50)99
100299
300499
500699
D�rut�ver per p�b�rjat 200-tal
16
SFS 2016:368
E-tabeller E28G, E28M och E28T
Djurstall f�r slaktkycklingar och kalkoner, v�rde�r 1980 (byggnadskategori 28)
E-tabeller E31G, E31M och E31T
Loge, lada och liknande, v�rde�r 1980 (byggnadskategori 31)
E-tabeller E32G, E32M och E32T
Maskinhall, g�rdsverkstad och liknande, v�rde�r 1980 (byggnadskategori 32)
Storlek
kvm
V�rde�r
19801994
19952004
20052014
2015
Beskaffenhetsklass
Beskaffenhetsklass
Beskaffenhetsklass
Beskaffenhetsklass
1
2
3
1
2
3
1
2
3
1
2
3
(50)299
300599
600899
9001 099
1 1001 299
1 3001 499
1 5001 699
1 7001 899
D�rut�ver per
p�b�rjat 200-tal
Storlek kvm
Beskaffenhetsklass
1
2
3
(100)199
200399
400599
600799
800999
D�rut�ver per
p�b�rjat 200-tal
Storlek kvm
Beskaffenhetsklass
1
2
3
(100)199
200399
400599
600799
800999
D�rut�ver per
p�b�rjat 200-tal
17
SFS 2016:368
E-tabeller E33G, E33M och E33T
G�rdslager f�r potatis m.m., v�rde�r 1980 (byggnadskategori 33)
E-tabeller E34G, E34M och E34T
Ridhus (byggnadskategori 34)
E-tabeller E42G, E42M och E42T
Spannm�lslager (byggnadskategori 42)
Storlek kvm
Beskaffenhetsklass
1
2
3
(100)199
200399
400599
600799
800999
D�rut�ver per
p�b�rjat 200-tal
Storlek kvm
V�rde�r
1979
19801999
2000
Beskaffenhetsklass
Beskaffenhetsklass
Beskaffenhetsklass
1
2
3
1
2
3
1
2
3
699
700899
9001 099
1 1001 299
1 3001 499
1 5001 699
D�rut�ver per
p�b�rjat 200-tal
Storlek kvm
Beskaffenhetsklass
1
2
3
(100)199
200399
400599
600799
800999
D�rut�ver per
p�b�rjat 200-tal
18
SFS 2016:368
E-tabeller E44G, E44M och E44T
Ensilagesilo (byggnadskategori 44)
E-tabeller E51G, E51M och E51T
V�xthus, typ friliggande (byggnadskategori 51)
E-tabeller E52G, E52M och E52T
V�xthus, typ blockhus (byggnadskategori 52)
Storlek kvm
Beskaffenhetsklass
1
2
3
(100)199
200399
400599
600799
800999
D�rut�ver per
p�b�rjat 200-tal
Storlek
kvm
V�rde�r
1979
19801989
19901999
20002009
20102014
2015
Beskaffen-
hetsklass
Beskaffen-
hetsklass
Beskaffen-
hetsklass
Beskaffen-
hetsklass
Beskaffen-
hetsklass
Beskaffen-
hetsklass
1
2
3
1
2
3
1
2
3
1
2
3
1
2
3
1
2
3
(150)299
300399
400499
500599
600699
700799
800899
900999
D�rut�ver per
p�b�rjat 100-tal
Storlek
kvm
V�rde�r
1979
19801989
19901999
20002009
20102014
2015
Beskaffen-
hetsklass
Beskaffen-
hetsklass
Beskaffen-
hetsklass
Beskaffen-
hetsklass
Beskaffen-
hetsklass
Beskaffen-
hetsklass
1
2
3
1
2
3
1
2
3
1
2
3
1
2
3
1
2
3
(150)299
300399
400499
500599
600699
700799
800899
900999
D�rut�ver per
p�b�rjat 100-tal
19
SFS 2016:368
E-tabeller E53G, E53M och E53T
Enklare v�xthus (byggnadskategori 53)
Storlek
kvm
V�rde�r
1979
19801989
19901999
20002009
2010
Beskaffenhets-
klass
Beskaffenhets-
klass
Beskaffenhets-
klass
Beskaffenhets-
klass
Beskaffenhets-
klass
1
2
3
1
2
3
1
2
3
1
2
3
1
2
3
(150)299
300399
400499
500599
600699
700799
800899
900999
D�rut�ver per
p�b�rjat 100-tal
20
SFS 2016:368
Bilaga 4
14
J-tabeller J1-J8
Relativa hektarv�rden
J1, J-niv�faktor: 1,010,0
J2, J-niv�faktor: 11,030,0
J3, J-niv�faktor: 32,050,0
J4, Jniv�faktor: 55,075,0
14 Senaste lydelse 1993:1199.
�kermark
V�rde/hektar
Betesmark
V�rde/hektar
Beskaffenhet
Dr�nering
Beskaffenhet
1
2
3
1
1
2
2
3
3
4
4
5
5
�kermark
V�rde/hektar
Betesmark
V�rde/hektar
Beskaffenhet
Dr�nering
Beskaffenhet
1
2
3
1
1
2
2
3
3
4
4
5
5
�kermark
V�rde/hektar
Betesmark
V�rde/hektar
Beskaffenhet
Dr�nering
Beskaffenhet
1
2
3
1
1
2
2
3
3
4
4
5
5
�kermark
V�rde/hektar
Betesmark
V�rde/hektar
Beskaffenhet
Dr�nering
Beskaffenhet
1
2
3
1
1
2
2
3
3
4
4
5
5
21
SFS 2016:368
J5, J-niv�faktor: 80,0100,0
J6, J-niv�faktor: 110,0150,0
J7, J-niv�faktor: 160,0250,0
J8, J-niv�faktor: 260,0350,0
�kermark
V�rde/hektar
Betesmark
V�rde/hektar
Beskaffenhet
Dr�nering
Beskaffenhet
1
2
3
1
1
2
2
3
3
4
4
5
5
�kermark
V�rde/hektar
Betesmark
V�rde/hektar
Beskaffenhet
Dr�nering
Beskaffenhet
1
2
3
1
1
2
2
3
3
4
4
5
5
�kermark
V�rde/hektar
Betesmark
V�rde/hektar
Beskaffenhet
Dr�nering
Beskaffenhet
1
2
3
1
1
2
2
3
3
4
4
5
5
�kermark
V�rde/hektar
Betesmark
V�rde/hektar
Beskaffenhet
Dr�nering
Beskaffenhet
1
2
3
1
1
2
2
3
3
4
4
5
5
22
SFS 2016:368
Bilaga 5 a
15
Skogstabell M
Relativa hektarv�rden f�r de f�rsta 29 hektaren av ett skogsinnehav
15 Senaste lydelse 2010:337.
V�rdeomr�dets
bel�genhet
Klass f�r totalt virkesf�rr�d
1
2
3
4
5
6
7
8
9
I. Del av Z, AC och BD
l�n*
II: Del av Z, AC och BD
l�n** samt hela I l�n
III: W, X och Y l�n
IV: AB, C, D, E, O, S, T
och U l�n
V: F, G och H l�n
VI: K, M och N l�n
*Omr�de I omfattar
av J�mtlands l�n i H�rjedalens kommun distrikten 319001 Lillh�rdal, 319004
Linsell, 319006 T�nn�s, 319007 Hede, 319008 Vemdalen och 319009 Ljus-
nedal samt i Bergs kommun distrikten 319010 Storsj� och 322002 Kl�vsj�,
av V�sterbottens l�n kommunerna 2418 Mal�, 2421 Storuman, 2422 Sorsele,
2425 Dorotea, 2462 Vilhelmina, 2463 �sele och 2481 Lycksele,
av Norrbottens l�n kommunerna 2505 Arvidsjaur, 2506 Arjeplog, 2510 Jokk-
mokk, 2521 Pajala, 2523 G�llivare och 2584 Kiruna.
**Omr�de II omfattar
av J�mtlands l�n kommunerna 2303 Ragunda, 2305 Br�cke, 2309 Krokom,
2313 Str�msund, 2321 �re och 2380 �stersund, i H�rjedalens kommun di-
strikten 319002 Sveg, 319003 �lvros, 319005 �verhogdal, 318032 �ngersj�
och 318042 Ytterhogdal samt i Bergs kommun distrikten 322001 R�tan,
322003 Berg, 322006 �sarna, 322009 Myssj�, 322010 Hack�s och 322012
Oviken,
av V�sterbottens l�n kommunerna 2401 Nordmaling, 2403 Bjurholm, 2404
Vindeln, 2409 Robertsfors, 2417 Norsj�, 2460 V�nn�s, 2480 Ume� och 2482
Skellefte�,
av Norrbottens l�n kommunerna 2513 �verkalix, 2514 Kalix, 2518 �vertor-
ne�, 2560 �lvsbyn, 2580 Lule�, 2581 Pite�, 2582 Boden och 2583 Hapar-
anda.
23
SFS 2016:368
Bilaga 5 b
16
Skogstabell S
Ber�kningskonstanterna k
1k3, f�r ber�kning av relativa hektarv�rden f�r skogsarealer
�ver 29 hektar
16 Senaste lydelse 1997:452.
V�rdeomr�dets
bel�genhet
Konstanter
Bonitetsklass
A
B
C
D
E
I. Del av Z, AC och
BD l�n*
k
1
k
2
k
3
II: Del av Z, AC och
BD l�n** samt hela I
l�n
k
1
k
2
k
3
III: W, X och Y l�n
k
1
k
2
k
3
IV: AB, C, D, E, O,
S, T och U l�n
k
1
k
2
k
3
V: F, G och H l�n
k
1
k
2
k
3
VI: K, M och N l�n
k
1
k
2
k
3
*Omr�de I omfattar
av J�mtlands l�n i H�rjedalens kommun distrikten 319001 Lillh�rdal, 319004
Linsell, 319006 T�nn�s, 319007 Hede, 319008 Vemdalen och 319009 Ljus-
nedal samt i Bergs kommun distrikten 319010 Storsj� och 322002 Kl�vsj�,
av V�sterbottens l�n kommunerna 2418 Mal�, 2421 Storuman, 2422 Sorsele,
2425 Dorotea, 2462 Vilhelmina, 2463 �sele och 2481 Lycksele,
av Norrbottens l�n kommunerna 2505 Arvidsjaur, 2506 Arjeplog, 2510 Jokk-
mokk, 2521 Pajala, 2523 G�llivare och 2584 Kiruna.
**Omr�de II omfattar
av J�mtlands l�n kommunerna 2303 Ragunda, 2305 Br�cke, 2309 Krokom,
2313 Str�msund, 2321 �re och 2380 �stersund, i H�rjedalens kommun di-
strikten 319002 Sveg, 319003 �lvros, 319005 �verhogdal, 318032 �ngersj�
och 318042 Ytterhogdal samt i Bergs kommun distrikten 322001 R�tan,
322003 Berg, 322006 �sarna, 322009 Myssj�, 322010 Hack�s och 322012
Oviken,
av V�sterbottens l�n kommunerna 2401 Nordmaling, 2403 Bjurholm, 2404
Vindeln, 2409 Robertsfors, 2417 Norsj�, 2460 V�nn�s, 2480 Ume� och 2482
Skellefte�,
av Norrbottens l�n kommunerna 2513 �verkalix, 2514 Kalix, 2518 �vertor-
ne�, 2560 �lvsbyn, 2580 Lule�, 2581 Pite�, 2582 Boden och 2583 Haparanda.
24
SFS 2016:368
Bilaga 5 c
17
SKI-tabell
V�rdet per hektar f�r skogligt impediment
17 Senaste lydelse 2013:242.
Skogsniv�faktor
Omr�de 1
I, S, U, W, X, Y, Z,
AC och BD l�n
Omr�de 2
C, D, H och O l�n
Omr�de 3
AB, E, F, G, K, M, N
och T l�n
12,5
33,5
45,5
610
1115
1620
2125
2630
3240
42
25
SFS 2016:368
Bilaga 5 d
SK-R-tabell
V�rdet per hektar f�r produktiv skogsmark med avverkningsrestriktioner
Skogsniv�faktor
Omr�de 1
I, S, U, W, X, Y, Z,
AC och BD l�n
Omr�de 2
C, D, H och O l�n
Omr�de 3
AB, E, F, G, K, M, N
och T l�n
12,5
33,5
45,5
610
1115
1620
2125
2630
3240
42
Wolters Kluwer
Elanders Sverige AB, 2016
;