Právní předpis byl sestaven k datu 21.12.1952.
Zobrazené znění právního předpisu je účinné od 14.04.1948 do 21.12.1952.
Zákon o zemědělské dani
49/1948 Sb.
Daňová povinnost §1 §2 §3 §4 §5
Zdaňovací období §6
Daňové sazby §7 §8 §9 §10 §11 §12 §13 §14 §15 §16 §17 §18
Sleva na dani §19
Počátek a konec daňové povinnosti §20 §21
Přiznání §24
Místní příslušnost §25
Vyrozumění o předpisu daně §26
Odvolání §27
Zemědělské daňové komise §28 §29 §30 §31 §32 §33
Přechodná a závěrečná ustanovení §34 §35 §36 §37 §38 §39 §40 §41
Tabulka zemědělské daně pro řepařskou oblast
Tabulka zemědělské daně pro obilnářskou oblast
Tabulka zemědělské daně pro bramborářskou oblast
Tabulka zemědělské daně pro pícninářskou oblast
49
Zákon
ze xxx 21. xxxxxx 1948
x zemědělské xxxx
Xxxxxxxxxxx Národní shromáždění xxxxxxxxx Xxxxxxxxxxxxxx usneslo xx na tomto xxxxxx:
Xxxxxx povinnost
§1
(1) Zemědělské xxxx podléhají xxxxxxx xxxxx, xxxxx xxxxxxxxx xx xxxxxxx xxxx xxxxxxxxxx hospodářství xx xx xxxxxx xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Provozuje-li xxxxxxxxxx xxxxxxxxxxxx na xxxxxxx xxxx xxxxxxxxxx xxxxxxx osoba, xxxxxxx xxxxxxxxxx dani xxx, xxxxxxx-xx x něm xxxxxx x cizí xxxxx zaměstnává jen xxxxx, xxxxx nestačí - xxxxx x xxxxxxxxxxx hospodářství xxxx xxxxxxxxxx - xx xxxxxxx xxxxx. Xxxx xxxxxxxx nemusí xxxx xxxxxxx u xxxx xx 21 xxx xxxx a x xxxx, které x xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx pro stáří, xxxxx, invaliditu xxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxxx jiné xxx x zaměstnaneckém xxxxxx.
(3) Xxxxxxxxx-xx xxxxxxxxxx hospodářství xxxx xxxx xxxxxxxxx xxxx společně xx xxxxxxx xxxx (na xx. xxxxxxx), xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxx tom xxxx xxxx splněna x xxxxx podmínka xxxxxxxxx x xxxxxxxx 2; xxxxxxx xxx xxxxxxxxx xxxxx xxxxxxx. X xxxxxxx (druha x xxxxxx) xx xxxxxxxxxxx, xxxxxx-xx xxxxx prokázáno, xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx na xxxxxxx xxxx.
(4) Neodevzdaná (xxxxxxxxxxx) xxxxxxxxxxx se xxxxxxxx tak, xxxx xx xxxxxxxxxx xxx xx xxxx.
§2
(1) Xxxxxxxxxxx xxxxxxxxxxxxx xx souhrn xxxxx xxxxxxxxxxx xxxxxxxx a xxxx, které xxxxx xxxxxxxxxxx celek x xxxxxx trvale zemědělství, xxxxxxxxx nebo rybnikářství xxxx hlavnímu účelu, x xxxxxxxx xxxxxx xx kapitálových společnostech, xxxxxxx xxxxxx x xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx xxxxxxx x §1 xxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx xx xxxxxxx xx xxxxx zemědělské xxxxxxxxxxxx.
§3
X provozu xxxxxxxxxxxx xxxxxxxxxxxx patří xxx:
1. xxxxxxxx xxxxxx, pokud xx xxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx x xxxxx xxxxxx xxxxxx xxxx xxxxxxxxx a xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx (xxxxxx, xxxxx, xxxxxxxxx, pivovary, xxxxxxxx, xxxxxxxxx x pod.) xxxx x xxxxx xxxxxxx není xxxxxxxxxxx xx xxxxxxxxxxxx v xxxxxxxxxxx xxxxxx (x xxxxxxxxxx, sýrárnách, xxxxxxxxx, xxxxxxxxxxxx, chovatelských xxxxxxx x xxx.);
2. xxxxxxxx xxxxxxxx xxxxxxxxxxx půdy, xxxxx xxxxxxxxx k xxxxxxx xxxxxxxxxx, za xxxxxxxx xxxxxxxxx xxx x. 1;
3. prodej xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, vyjímajíc xxxxxx x xxxxxxx, xxxxxxxxxxx xx živnostensku x xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxx x xxxxxxxx x xxxxxxxxx xxxxx;
4. vedlejší zaměstnání (xxxxxxxxxxx, xxxxx xx xxxx, xxxxx xxx x pod.), provozovaná xxxxxx xxxxxxxxxxxxx x xxxxxxx po xxxxxxxxxxxx.
§4
Xxxxxxxxxxx, zda se xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxx vlastní, xxxxxxxxxx či převzaté xx xxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx právního xxxxxx.
§5
Xxxxxx-xx xx xxxx xxxxxxxxxxxxx zemědělských xxxxxxxxxxxx (§§1 xx 4) xx společnému provozování xxxxx zemědělských xxxxxxxxxxxx xx xxxxxxxxxxxx (družstvo) xxxx jiné xxxxxxxxxx xxxxxxxx x xxxxxxxxxxx xxxxxx xxxxx, podléhají xxxxxxxxxx dani tak, xxxx xx svá xxxxxxxxxx xxxxxxxxxxxx provozovali xxxxxxxxxx xx vlastní xxxx.
§6
Xxxxxxxxx období
Daň xx xxxxxxxx xxxxxxxxxx xx xxxxx kalendářní xxx xx xxxx xxxxxxxx.
Xxxxxx xxxxx
§7
(1) Xxx xx xxxxxxxx xxxxxxx xxxxxxxx x tabulkách xxxxxxxxxxx x xxxxxx xxxxxx.
(2) Xxx stanovení xxxx xxxx xxxxxxxx:
1. xxxxxxx oblast (xxxxxxxx, xxxxxxxxxx, xxxxxxxxxxxx či xxxxxxxxxxx), ve xxxxx xxxx zemědělské xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxx, x
2. celková xxxxxx xxxxx xxxxxxx x katastrálním xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxx výtěžek xxxxx xxxxx dne 30. xxxxxx xxxxxxxxxx xxxx.
§8
(1) Pro xxxxxxxx, xx které xxxxxxx xxxxxxx leží xxxxxxxxxx xxxxxxxxxxxx, xxxxx obecné xxxxxxxx, xxxxx xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Xxxxxxxxxx katastrální xxxxx, po případě xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx býti xxxxxxxxx (§31 č. 3 x §30 x. 3) xx xx výrobní xxxxxxx, xxxxxx xxxxxxxx podmínkám xxxx xxxxxxxxxxxxx území, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xx skutečnosti xxxxxxxx.
§9
(1) Xxx stanovení xxxxxxx výměry xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxx věnovaných xxxxxxxxx xxxxxx, vinné xxxx, xxxxxx xxxx xxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx x xxxxxxxxx), školkařství, xxxxxxxxxx x xxxxxxxxxxxx násobkem, xxxxx xx stanoví xxxxxxxx xxxxxxxx x §31.
(2) Průměrný katastrální xxxxxxx xx xxxxxx, xxxx-xx xx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxx x xxxxxxxxx.
(3) Xxx stanovení xxxxxxx xxxxxx xxxxx xxxxxxx x katastrálním výtěžkem x jejich xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx x k xxxx xxxxxx xxxxx.
§10
(1) Xxx xx xxxxxxxxx xxxxx, xxxx-xx x xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx věnovaných xxxxxxxxx více xxx 15 % xxxxxxx xxxxxx xxxxx xxxxxxx x katastrálním výtěžkem.
(2) Xxxxxxxx xxx snížení xxxx podle xxxxxxxx 1 vyhlásí ministr xxxxxxx x Úředním xxxxx.
§13
(1) Xxxxxxxxxxx uvedeným x §1 xxxx. 2 xx daň xxxxx:
1. o 480 Xxx na xxxxxxx xxxxx dvojice xxxxxxxx xxxxxxxxxxx xxxx skutečným xxxxxxxxxx,
2. x 480 Xxx xx xxxxx xxxx,
3. o 540 Xxx xx xxxxx xxxx,
4. x 600 Xxx xx třetí x xx xxxxx xxxxx dítě x
5. x 480 Xxx xx každého x xxxxxx.
(2) Xxxxx xxxxxxxx 1 se přihlíží:
a) x xxxxxxx člena xxxxxxx x x xxxxxxxxxxx xxxx jen x xxx, xxxxx xxxx x xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, x
x) x xxxxxxxxx xxxx a x xxxxxx x xxx, xxxxx xxxx x xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx xxxx posuzují xx též xxxxxxx, xxxxxxxxxx, xxxxxxxxxx x xxxxxxxxx.
(4) Xxxxxx xxxx xxxx xx posuzují xxx xxxxxxxxx sourozenci, xxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxx xxxxxxxxxx xxxx jeho xxxxxxxx (xxxxxxx), xxxx-xx v xxxx xxxxxxxxxx.
(5) Xxxxxx xxxx rodiče xx xxxxxxxx xxx prarodiče, xxxxxxxxx rodiče, xxxxxxxx, xxxxxx, xxxxxx, tchán x xxxxxx xxxxxxxxxx xxxx xxxx manželky (xxxxxxx), jsou-li x xxxx xxxxxxxxxx.
(6) Xxxxxx xxxx xxxxxx xx xxxxxxxx též xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx x xxxxxxx neteře xxxxxxxxxx xxxx jeho xxxxxxxx (xxxxxxx), xxxx-xx xxxxx neschopni x x jeho zaopatření.
(7) Xxxxx, xx xxxxx xx xxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxx, označují xx xxxx xxxx příslušníci xxxxxxxxxx.
(8) Xxxxxxxxxx xxxxxxxxxx xxxx s xxxxxxxxxxx xx spotřebním xxxxxxxxxxxx, xxxxx-xx xx jeho xxxxxxx xxxxxxx x xxxxx domácnosti x xxxxxxxx z xxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xxxx vyloučeno přechodným xxxxxxx příslušníka xxxx xxxxxxxxx. Xxx xxxxx xxxx xxxx xxxx xxxxxx xx příslušníka xxxxxxxxxx xxxxx x xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx xx x xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx-xx xxxx hradí-li mu xxxxxxxxx xxxxxxxx byt, xxxxxx x xxxxxxx. Xxxxxxxxxxx xx xxxxxx xxx xxxxxxxxxxx xxxxxxx. X xxxxxxxxxx xxxxx, xx-xx příslušník - xxxxxxxxx xxxxxxxxx - xxxxxxx xxxxxx, xxxxxxxxxxx x xxxx xxxxxx.
(10) Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxx xxxx xxx, xxxxx xxxxxx trvale x xxxxxxxx (xxxxxxxxx) xx společné xxxxxxxxxx, xxxxx xx daň x 480 Xxx, xxxx-xx xxxxx xx xxxxxxx daně podle xxxxxxxx 1 x. 2.
(11) Xxxxxxxxxxx, kteří xxxxxxxxx xxxxxxx xxx xxxx, x. x. xxxx xx x xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxx xxxx, xxxxx xx xxx x 480 Kčs, xxxxxx-xx nárok na xxxxxxxx xxxx xxxxx xxxxx xxxxxx x xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx do xxxxxxxxxx roku xxxxxxx, xxxxxxxx xx xxxx xxxxx přímými xxxxxx xxxxxxx, xxxxxxxxx nebo xxxxxx persekuce.
§14
Provozují-li xxxxxxxxxx hospodářství xxxx jednotlivé xxxxxxx xxxxx (§1 xxxx. 2)
x) xxxxxxx invalidé x xxxxx xxxx xxxxx xxxxxxx války, xxxxx mají nárok xx xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxx xxx xxxxxxxxx zdraví xxxx xxxx,
x) vojenští (xxxxxxxxx) xxxxxxxx a xxxxxxx xxxxxxxx invalidé, xxxx xxx xxxxxxxxx xxxxxx xxxx těla xxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxx xxxx podle xxxxxxxx x xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, nebo
c) jiné xxxxx xxxxxxx xxxx xxxxxxx xxxxx (xx xx. xxxxxxxx, xxxxxxxxx x xxx.), po xxxxxxx xxxxxxxxxx, xx xxxxx xxxx odkázáni xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxx,
xxxxx xx xxx xxx xxx xxxxxx xxxxxxxxxx xx 20 % xx do 44 % xxxxxx x 480 Xxx a xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Kčs. Xxx xxx se xxxxxxxxxxx, xx xxxxxx xxxxxxxxxx x xxxxxxxx, xxxxxxxxxxxx xxxxxxx x xxxxxxxxxxxxxxx důchodového xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx jednotlivé xxxxxxx xxxxx (§1 xxxx. 2) xxxxx xxxx xxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxxxx (xxxxx xx xxx 24. xxxxxxxx 1919, x. 462 Xx., o xxxxxxxxxxxx xxxx xxxxxxxxxx) x xxxxxxxxxxxxx xxxxxxxxx xxxx za osvobození (xxxxx xx xxx 19. xxxxxxxx 1946, č. 255 Sb., x xxxxxxxxxxxxx xxxxxxxxxxxxxx armády v xxxxxxxxx a x xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx), xx xxxxxxx xxxxxxxx xxxxxxxx a xxxxxxx, rasové xxxx xxxxxxxxx persekuce, sníží xx jim daň x 480 Kčs.
§19
Sleva xx xxxx
(1) Xxx xx xxxxxxxxx xxxxx xxx xxxxxxxx xxxxxx, xxxxx xxxxxxxxxx (§1 xxxx. 2) xxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx snížení xxxx xxxxx §§13 xx 15.
(2) Xx takové xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx, x xxxx xx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x xxxxx vzestupné xxxx xxxxxxxx nebo x xxxxx xxxxxxx xx xxxxxxx stupně x nemajetných xxxx xxxxxxxxxxxx xx xxxxxxx xxxxxx, xxxxxxxx léčení xxxxxxxxxx nebo příslušníků xxxx xxxxxxxxxx x xxxxxxx xxxxxxx.
(3) Xxxxxxx xx xxxxx xxx xxxxxxxxxxx xxxxxxxx x §1 odst. 3, xxxx-xx podmínky uvedené x xxxxxxxxxx 1 x 2 xxxxxxx x xxxx, xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
(4) Xxxxxxxx pro xxxxxxxxx xxxxxxxxx xxxxx xxxxxxx ministr xxxxxxx x Úředním xxxxx.
(5) X slevu xxxxx xxxxxx x přiznání.
Xxxxxxx a konec xxxxxx xxxxxxxxxx
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, podléhají xxxx xxxxxxxxx xxxxx, x němž xxxxxxxxxx xxxxxxxxxxxx začali xxxxxxxxxxx. Xxx se xxxx xxxxxxxx, xxxxxxxx ještě 30. června xxxxxxxxxx xxxxxxxxxxxx neprovozovali.
(2) Xxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx končíc rokem, x xxxx xxxxxxxxxx xxxxxxxxxxxx přestali xxxxxxxxxxx. Xxx se xxxx xxxxxxxx, xxxxxxxx xxx 30. xxxxxx zemědělské xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxxxx zemědělského xxxxxxxxxxxx xxxx během roku xxxxxxxxx xxx, xx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx 50 xx, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xx xxx xxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx bylo xxxxxxxxx.
§21
(1) Xxx začne xxxx xxxxxxxx provozovati xxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx xxxxxxxx to xxxxxxxxx xxxxx xxxxxx xx 30 xxx. Xxxxxxxxx xxxx povinni xxx xxxxxxxx, x xx do 30 xxx xx xxxxxxxxx (xxxxxxxxx) pozůstalosti.
(2) Xxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxx, xxxxxxxxx-xx xxxxxxxxx xxxxxxxx xxxxxxxxx činu, xxxxxxxxxx pokutou xx 5.000 Kčs, x xx x xxxxxxxx.
§22
Xxxxxxxxx xxxx
(1) Xxxxxxxxx xx xxxxxxx xx xxx sám xxxxxxxxx x xxxxxxxxx xx xxxxxxxxxxx xxxxxxx úřadu xx 31. xxxxx xx xxxxxxxx xxxxxxxxxx xxxx.
(2) Nebyla-li xxx xxxxxxxxx včas, je xxxxxxx xxxxxxx, xxxx-xx xxxxxxxxxx xxxx xxx 2.000 Xxx, zaplatiti 2 % xxxxxxxx x xxxxxxxx x xxxxxxxxxx x 31. xxxxx, 30. xxxxx, 31. xxxxxxxx a 31. říjnu.
§23
Spolu x xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, jest xxxxx xxxxxxxxx a xxxxxxxxxxx zavázána xxxxxxxxx xxxxx xxx xxxxx x xxxx, xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Xxxxxxxx
(1) Xxxxx, kdo xx xxxxxxx xxxxxxx xxxxxxxxxxx xxx, jest xxxxxxx xxxxxx každoročně xx 31. xxxxx xxxxx xxxxxx přiznání x všech xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxx xx uplynulý xxx. Xxxx xx xx xxxxxxx podati xxxxxxxx xxxxx, kdo xxxx berní xxxxxxx x podání přiznání xxxxxx. Xxxx xxxxxxxx xxxx x xxxxxx xxxx podání xxxxxxx xxxxxxxxxxxx financí.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx xxxx, xxxx xxxx xxx xxxxxxx xx o 10 %; xxxxxxx xx splatné do 60 xxx ode xxx xxxxxxxx předpisného xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
§25
Xxxxxx příslušnost
(1) K xxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxx xxxxx xxxxxx, v xxxxxx xxxxxx měl xxxxxxxxx xxxxxxxx (sídlo) xxxxxx xxxxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxx xxxxx xxxxxxxx (xxxxx) xxxxxxxxxxxx, xx xxxxxxxxx xxxxx xxxxxx, x xxxxxx xxxxxx xx zemědělské xxxxxxxxxxxx, po xxxxxxx xxxx největší xxxx. Xxxxx-xx xxxxxx xxxxxxxxxxx xxxxxx xxx tímto xxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 platí xxxxxxx xxx určení místní xxxxxxxxxxxx berního xxxxx x místního xxxxxxxxx xxxxxx (místní xxxxxxxxxx xxxxxx xxxxxx).
§26
Xxxxxxxxxx x xxxxxxxx xxxx
(1) X vyměření xxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx vyloží xxxxxx xxxxxxx xxxxx do 7 xxx xx xxxxxx x xxxxxxxxx xxxxxxxxxx xx xxxx 30 xxx.
(2) Xxxxxxx x xxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxxxx xx obecní tabuli xxxx xxxxx xxxxxxxx x místě xxxxxxxx.
(3) Xx seznamu xxxxxxx xxxxxx xxxxxxx xxxxx xxxx vyložení x xxxxx xxx xxxxx xxxxxx.
§27
Odvolání
(1) Xx xxxxxxxx xxxx xxx xx xxxxxxx xxxxxxxx x xxxxxxxxx xxxxx xxxxxx xx 60 xxx xxx dne vyložení xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
(2) X téže lhůtě xxxxx xxxxxxxxxx xxxxxx x xxxxxxxxx xxxxx xxxxxx žádost xx xxxxxxx xxxxxx pro xxxxxxxx xxxx. Xxxx xxxxxx xxxxxxx xxxxxxx xx xxxxxxxx lhůta xx xx xxx xxxxxxxx příslušného xxxxxxxx x xxxx xxx xxxx jen co xx zbytku.
(3) X xxxxxxxx xxxxxxxxx x xxxxxxxx platností xxxxxxxx xxxx XX. xxxxxxx, xx Slovensku xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx xxxxxx xxxxxx
§28
(1) X xxxxx zemědělské xxxx xxxxxxxxxxx xxxxxx xxxxxxx xxxxxx svými xxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx zemědělské xxxxxx xxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx komise.
(2) Xxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx) xxxx: xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxx komise při xxxxxxx xxxxxxxx xxxxxx xxxx jeho zástupce, xxxxx xxxx zřízena, xxxxx člen zvolený xxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx je xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx jeho xxxxxxxx.
(3) Okresní xxxxxxxxxx xxxxxx xxxxxx se xxxxxxx při berní xxxxxx x tvoří xx předseda okresního xxxxxxxxx výboru xxxx xxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx (xxxx xxxxxxxx), xxxxxxxx xxxxx správy, xxxxxxxx okresního xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx. Ministr xxxxxxx xxxx pro xxxxx xxxxxxxx xxxxxxx xxxxx zříditi xxxxx xxxxx okresní zemědělskou xxxxxxx xxxxxx. Předsedou xxxxxxx xxxxxxxxxx daňové xxxxxx xx xxxxxxxx xxxxxxxxx národního výboru xxxx jeho zástupce.
(4) Xxxxxxxx zemědělská xxxxxx xxxxxx se xxxxxxx xxx ministerstvu xxxxxxx x xxxxx xx xxxxxxxx: xxxxxxxxxxxx financí, xxxxxxxxxxx a xxxxxx, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxxxxx xxxxxxx x xxxxxx, xxxxxxxx xxxxxxxxx xxxxxx x Xxxxx, zemského xxxxxxxxx xxxxxx x Xxxx x xxxxxx expositury x Xxxxxxx, zemského xxxxxxxxxx ředitelství x Xxxxx x xxxxxxxx xxxxxxxxxx xxxxxxxxxxx x Xxxx, x xx xx xxxxxx xxxxxxxx, x po čtyřech xxxxxxxxxx Xxxxxxxxxx svazu xxxxxxx x xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx ústřední xxxxxxxxxx xxxxxx komise xx xxxxxxxx ministerstva xxxxxxx.
§29
Místním xxxxxxxx výborům (xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx) přísluší:
1. x xxxxxxx, xxx není xxxxxxxxxxx výtěžek vyznačen x pozemnostních xxxxxx, xxxx xxx jej x xxxxxx xxxxx xxxxxxxx, navrhovati xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx na jednotlivá xxxxxxxxxx xxxxxxxxxxxx na xxxxxxxx xxx z xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxx [§6 xxxx. 19 xxxxxxxx xxxxxxxx xx xxx 23. xxxxxx 1930, x. 64 Sb., xxxx xx částečně xxxxxxxxx xxxxx XX, XXX a XX xxxxxx x xxxxxxxxxx xxxxxxxx x xxxx xxxxxx (katastrálního zákona)]. Xxxxxx-xx xxxxxx xxxxxxxxxx xxxxxx komise xxxxx xx 31. xxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxx správa;
2. xxxxxxxxxx xxxxxxxxx jednotlivých xxxxxxxxxxxx xxxxxxxxxxxx do xxxx xxxxxxx oblasti (§8 xxxx. 2). Xxxxx xxxxx podati xxxxxxx zemědělské xxxxxx xxxxxx xx 31. xxxxx xxxxxxxxxx roku; xxxxxx xxxxxx xx xxxx xxxxx nemohou xxxx xxxx xx xxxxxxxx daně xx xxxxx xxx.
§30
Xxxxxxxx xxxxxxxxxxx daňovým xxxxxxx xxxxxxxx:
1. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx do jiné xxxxxxx xxxxxxx (§8 xxxx. 2). Návrh xxxxx podati xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx 31. xxxxx xxxxxxxxxx xxxx; návrhy xxxxxx po xxxx xxxxx nemohou míti xxxx na xxxxxxxx xxxx xx xxxxx xxx;
2. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxx §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x návrhu xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxxxx x něm xxxxxxxx xxxx XX. stolice;
3. xxxxxxxxxxx s xxxxxxxx xxxxxxxxx x přeřazení xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx jiné výrobní xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. prosince xxxxxxxxxx xxxx, xxxxxx přeřazení xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx.
§31
Ústřední xxxxxxxxxx daňové xxxxxx xxxxxxxx:
1. stanoviti xxxxxxx katastrální xxxxxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxx x xxxxxxxxx, xxx jej xxxxx xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx jej xx 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx xxxxxxx výměry xxxxx §9 xxxx. 1; nestanoví-li je xx 30. xxxxxxxxx xxxxxxxxxx xxxx, stanoví xx ministerstvo xxxxxxx. Xxxx násobky stanoví xxxxx toho, kolikrát xx čistý xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx uvedených v §9 xxxx. 1 xxxxxxxx xxxxx než xxx xxxxxxxxx xxxxxxxxx xxxxxx;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx katastrálních xxxxx xx jiné xxxxxxx oblasti (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx roku, xxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx;
4. xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxx x xxxxxxxxxx xxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxxx xxxx.
§32
Xxxxxxxx v xxxxxxxxxxxx xxxxxxxx komisích je xxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxxx xxxxxxxx komisí xxxx xxxxxxx postupovati xxxxx xxxxxx, nestranně x xxxxx xxxxxxxxxx xxxxxx x svědomí x zachovávati x xxxxxxx x xxxxxx xxxxxxxxx.
§33
Sídla xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx xxxxxx, xxxxx x xxxxx xxxxx xxxxx xxxxxx vyhlásí xxxxxxx xxxxxxx, pokud xxx o xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx x xxxxxx x ministrem xxxxxx, x Úředním xxxxx.
Xxxxxxxxx x xxxxxxxxx xxxxxxxxxx
§34
(1) Xxx xxxxx xxxx xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx u jednoho xxxxxxxxxx x x xxxxx xxxxxxxxxx xxxxx x xxxxx xxxx.
(2) Xxxx-xx poplatníku x xxxx xx xxxx xxxxx xxxx xxxxxxxxxx xxxxx xxxxx §7 xxxx xxxxxx xxxxx xxxxx §9 xxxxxx xx dne 26. xxxxxx 1947, č. 109 Xx., o xxxx ze xxxx, xxxxxx xx xxxx xx tento xxx xxxxxxx xxxxxxxxxx xxx xxxxx §§13 až 15.
§35
Xxxxxxx xxxxxxx může
1. xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx daně xxx xx xx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxx xx xx xxxxxxx xxxxxx,
2. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxxxxxxxx x xxxxxxxx, xxx xx xxxxxxxxxx tohoto xxxxxx xxxxx vzniknouti,
3. xxxxxxx opatření x xxxxxxxx xxxxxxx zdanění x xxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx na xxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx, x
4. xxxxxxxxx vyhláškou v Xxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx xxxx xx do xxxxxxx xxxxxxxxx komposesorátům, urbariátům xxxx xxxxxxxx xxxxxxx xxxxxxx.
§36
(1) Xxxxxxxx x xxxxxxxxxx dani xx xxx 1947 xxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx, x to xx 30. června 1948.
(2) Xxxxxxxxxx daň xx xxx 1947 xxxx xxxxxxx xx xxxx xxxxxxxx xxxxxxxxx; xxxxx xxxxxxx xx 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, xx xxxxxxx xxxxxxx x xxxxxxx zemědělského xxxxxxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxx, není xxxxxxxxx berním rokem 1948, xxxxxxxx pro xxxxxxxx xxxx xxxxxxxxx x xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx jest xxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx xxxxx předpisů xxx xxxxxxxx x xxxxxxxxxxxx. Xxxx-xx propachtovány, xxxxxxx pachtovné xxxxxxx xxxx xxxxx xxxxx XX téhož xxxxxx.
(3) Xxxxx xx xxx 21. xxxxx 1946, č. 31 Sb., o xxxx x xxxxxx, se xxxxxxxxxx počínajíc rokem 1947 xx úplaty, xxxxx přijaly osoby xxxxxxxxxxx xxxxxxxxxx dani xx 31. xxxxxxxx 1946 za xxxxxxx x výkony xxxxxxxxx x xxxxx xxxxxxxxxxxx xxxxxxxxxxxx, jakož x xx xxxx xxxxxxx xxxxxxxx předmětů xxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxxxx hospodářství. Úplaty x xxxx uvedené x předchozí xxxx xxxxxxxxxxx záznamní xxxxxxxxxx xxxxx xxxxx první, xxxxxx X xxxxxxxx xxxxxxxx xx dne 29. xxxxxx 1941, x. 297 Xx., x záznamních povinnostech xxx účely xxxxxx x xxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxx §2 tohoto xxxxxxxx xxxxxxxx se xxxxxxx.
(4) Dani xxxxxxxxxx xxxxxxxx (xxxxxxxx daně xxxxxxxxx) xxxxx xxxxxx xx dne 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx xxxxxxxxxxx xxxxx x x xxxxxxxxx dávce z xxxxxxxxxx xxxxxxxxx xx xxxxxxx, x xxxx xxxxxxxxxxxxx zemědělské xxxx xx rozumí důchod (xxxxxx), který by xxx u těchto xxxx xxxxxxxx dani xxxxxxxxx (xxxxxxxx xxx xxxxxxxx daně xxxxxxxxx), xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xxxxxxxxxxx dávka xxxxx §3 xxxx. 1 písm. x) xxxxxx č. 185/1947 Xx. xxxxxx xx x xxxxxx případech x x daně, xxxxx by xxxxxxxx xx důchod xxxxxxxx xxxxx xxxxxxxxx xxxx, xxxxx xxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx.
§38
(1) Xxxxx xx xxx 19. xxxxx 1946, č. 30 Sb., x xxxx xxxxxx československého xxxxx x xxxxx xxxxxxxxx daní a xxxxxxxx xxxxxxxxxx xxxxxxxx, xx doplňuje xxxxx:
1. x §41 xxxx. 5 xxxx xxxx xx xxxxxxxx xx xxxxx "... xxxxxxx xxx x xxxxxx", xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx xxxx",
2. §41 xxxx. 6 xx xxxxxxxx další - xxxxx - xxxxx xxxxxx xxxxx" "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx nevztahují na xxxxx podléhající xxxxxxxxxx xxxx, i xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, uzenářskou nebo xxxxxxxxxx."
(2) Xxxxx xx xxx 14. xxxxx 1920, č. 262 Xx., x xxxx x masa, ve xxxxx předpisů xxx xxxxxxxx x xxxxxxxxxxxx, xx xxxxxxxx xxxxx:
1. x §1 odst. 2 prvé xxxx xx zařazují xx xxxxx "... platiti xxx x obratu" xxxxx slova "xxxx xxxxxxxxx zemědělské xxxx",
2. §1 xxxx. 3 xx doplňují xxxxx - xxxxxxx - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx nevztahují na xxxxx podléhající xxxxxxxxxx xxxx, i xxxx xxxxxxxxx xxxx živnost xxxxxxxxx, uzenářskou xxxx xxxxxxxxxx."
§39
(1) Sazba xxxxxxxxx xxxx xxxxx §105 xxxx. 1 xxxxxx x xxxxxxx xxxxxx xx xxxxxxx počínajíc xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx pozemků xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxx katastru jsou xxxxxxx xxxxxxxx xx 60 xxx xxx xxx vyhlášení xxxxxx xxxxxx xxxxxxx, které xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, jež xx xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxx xxxx x xxxxxx podání xxxxxxx ministerstvo financí.
(3) Xxxxxxxxxx §327 xxxx. 1 věty xxxxx xxxxxx x přímých xxxxxx xx xxxxxxx; xxxxxxx xx ho xxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx na xxxxx xxx 1947.
§40
X případech xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx ustanovení xxxxxx x xxxxxxx daních, xx znění xxxxxxxx xxx měnících a xxxxxxxxxxxx; pokud xxx x poplatek x xxxxxxxx, platí obdobně xxxxxxxxxx zákona č. 31/1946 Sb.
§41
Xxxxx zákon nabývá xxxxxxxxx dnem xxxxxxxxx; xxxxx však pro xxxxxxxxxxx daň xx xxxx xx xxx 1947; xxxxxxx xxx xxxxxxx xxxxxxx.
Xx. Xxxxx x. x.
Xxxxxxxx v. x.
Xx. Xxxxxxxx v. x.
Xxxxxxx zemědělské xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||||
| 1 | - | - | 80 | 80 | 90 | 90 |
| 2 | 210 | 230 | 240 | 260 | 270 | 280 |
| 3 | 350 | 400 | 440 | 470 | 500 | 530 |
| 4 | 510 | 580 | 630 | 690 | 740 | 790 |
| 5 | 640 | 760 | 860 | 940 | 1.010 | 1.070 |
| 6 | 800 | 950 | 1.060 | 1.170 | 1.270 | 1.370 |
| 7 | 950 | 1.120 | 1.290 | 1.430 | 1.550 | 1.670 |
| 8 | 1.080 | 1.320 | 1.510 | 1.670 | 1.830 | 1.980 |
| 9 | 1.220 | 1.500 | 1.720 | 1.930 | 2.130 | 2.310 |
| 10 | 1.370 | 1.680 | 1.950 | 2.210 | 2.430 | 2.630 |
| 11 | 1.500 | 1.860 | 2.190 | 2.470 | 2.730 | 2.990 |
| 12 | 1.630 | 2.060 | 2.420 | 2.740 | 3.050 | 3.330 |
| 13 | 1.750 | 2.250 | 2.650 | 3.030 | 3.370 | 3.700 |
| 14 | 1.890 | 2.430 | 2.900 | 3.310 | 3.700 | 4.070 |
| 15 | 2.030 | 2.620 | 3.140 | 3.600 | 4.040 | 4.440 |
| 16 | 2.170 | 2.820 | 3.380 | 3.900 | 4.380 | 4.850 |
| 17 | 2.300 | 3.020 | 3.630 | 4.210 | 4.740 | 5.270 |
| 18 | 2.430 | 3.220 | 3.900 | 4.500 | 5.120 | 5.690 |
| 19 | 2.550 | 3.410 | 4.160 | 4.840 | 5.500 | 6.140 |
| 20 | 2.690 | 3.610 | 4.410 | 5.180 | 5.890 | 6.620 |
| 21 | 2.830 | 3.830 | 4.690 | 5.520 | 6.320 | 7.090 |
| 22 | 2.970 | 4.040 | 4.980 | 5.860 | 6.750 | 7.590 |
| 23 | 3.110 | 4.250 | 5.270 | 6.240 | 7.170 | 8.120 |
| 24 | 3.240 | 4.450 | 5.560 | 6.630 | 7.650 | 8.650 |
| 25 | 3.380 | 4.670 | 5.850 | 7.000 | 8.130 | 9.210 |
| 26 | 3.510 | 4.910 | 6.190 | 7.400 | 8.610 | 9.800 |
| 27 | 3.660 | 5.150 | 6.510 | 7.830 | 9.110 | 10.390 |
| 28 | 3.800 | 5.380 | 6.840 | 8.260 | 9.650 | 11.000 |
| 29 | 3.950 | 5.610 | 7.160 | 8.680 | 10.190 | 11.670 |
| 30 | 4.100 | 5.850 | 7.520 | 9.130 | 10.720 | 12.320 |
| 31 | 4.240 | 6.120 | 7.890 | 9.620 | 11.320 | 12.990 |
| 32 | 4.380 | 6.380 | 8.260 | 10.090 | 11.910 | 13.720 |
| 33 | 4.530 | 6.650 | 8.630 | 10.570 | 12.520 | 14.460 |
| 34 | 4.690 | 6.920 | 9.010 | 11.080 | 13.140 | 15.190 |
| 35 | 4.850 | 7.180 | 9.420 | 11.620 | 13.810 | 15.990 |
| 36 | 5.020 | 7.470 | 9.830 | 12.150 | 14.470 | 16.800 |
| 37 | 5.180 | 7.770 | 10.250 | 12.690 | 15.140 | 17.600 |
| 38 | 5.340 | 8.070 | 10.660 | 13.250 | 15.850 | 18.460 |
| 39 | 5.510 | 8.360 | 11.100 | 13.850 | 16.590 | 19.350 |
| 40 | 5.670 | 8.660 | 11.560 | 14.440 | 17.330 | 20.240 |
| 41 | 5.830 | 8.960 | 12.020 | 15.030 | 18.070 | 21.150 |
| 42 | 6.020 | 9.300 | 12.480 | 15.660 | 18.890 | 22.130 |
| 43 | 6.200 | 9.630 | 12.940 | 16.320 | 19.700 | 23.110 |
| 44 | 6.390 | 9.970 | 13.460 | 16.980 | 20.510 | 24.090 |
| 45 | 6.570 | 10.300 | 13.970 | 17.630 | 21.360 | 25.140 |
| 46 | 6.750 | 10.630 | 14.480 | 18.320 | 22.250 | 26.220 |
| 47 | 6.940 | 10.980 | 14.990 | 19.050 | 23.140 | 27.290 |
| 48 | 7.120 | 11.360 | 15.520 | 19.770 | 24.040 | 28.400 |
| 49 | 7.310 | 11.730 | 16.090 | 20.490 | 24.990 | 29.570 |
| 50 | 7.520 | 12.110 | 16.660 | 21.240 | 25.970 | 30.740 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx činí xxxxxxxxxx xxx xx každý xxxxx xxxxxx Kčs: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Tabulka xxxxxxxxxx xxxx pro xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném katastrálním xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Xxx | 55 Kčs | 60 Xxx |
| x ha | činí xxxxxxxxxx xxx Xxx: | |||||
| 1 | 100 | 100 | 110 | 110 | 120 | 120 |
| 2 | 290 | 310 | 320 | 340 | 350 | 360 |
| 3 | 560 | 580 | 600 | 620 | 640 | 670 |
| 4 | 840 | 890 | 930 | 960 | 1.000 | 1.040 |
| 5 | 1.130 | 1.190 | 1.260 | 1.320 | 1.380 | 1.440 |
| 6 | 1.460 | 1.540 | 1.620 | 1.700 | 1.770 | 1.840 |
| 7 | 1.770 | 1.890 | 2.000 | 2.110 | 2.210 | 2.300 |
| 8 | 2.130 | 2.270 | 2.400 | 2.520 | 2.640 | 2.770 |
| 9 | 2.480 | 2.640 | 2.810 | 2.970 | 3.120 | 3.270 |
| 10 | 2.850 | 3.050 | 3.240 | 3.420 | 3.600 | 3.780 |
| 11 | 3.230 | 3.450 | 3.680 | 3.900 | 4.120 | 4.320 |
| 12 | 3.610 | 3.880 | 4.140 | 4.390 | 4.630 | 4.890 |
| 13 | 4.000 | 4.320 | 4.600 | 4.910 | 5.210 | 5.490 |
| 14 | 4.420 | 4.770 | 5.130 | 5.460 | 5.780 | 6.130 |
| 15 | 4.860 | 5.260 | 5.640 | 6.030 | 6.430 | 6.810 |
| 16 | 5.310 | 5.750 | 6.210 | 6.650 | 7.070 | 7.510 |
| 17 | 5.760 | 6.290 | 6.790 | 7.260 | 7.780 | 8.270 |
| 18 | 6.270 | 6.840 | 7.380 | 7.960 | 8.500 | 9.040 |
| 19 | 6.780 | 7.400 | 8.040 | 8.650 | 9.270 | 9.890 |
| 20 | 7.300 | 8.020 | 8.690 | 9.390 | 10.080 | 10.740 |
| 21 | 7.870 | 8.630 | 9.400 | 10.160 | 10.900 | 11.680 |
| 22 | 8.450 | 9.280 | 10.130 | 10.940 | 11.800 | 12.620 |
| 23 | 9.030 | 9.970 | 10.860 | 11.800 | 12.700 | 13.640 |
| 24 | 9.670 | 10.660 | 11.680 | 12.660 | 13.680 | 14.690 |
| 25 | 10.310 | 11.410 | 12.490 | 13.590 | 14.680 | 15.780 |
| 26 | 10.970 | 12.170 | 13.340 | 14.540 | 15.720 | 16.940 |
| 27 | 11.680 | 12.940 | 14.250 | 15.510 | 16.830 | 18.100 |
| 28 | 12.400 | 13.790 | 15.150 | 16.560 | 17.930 | 19.370 |
| 29 | 13.130 | 14.640 | 16.130 | 17.620 | 19.150 | 20.650 |
| 30 | 13.920 | 15.500 | 17.130 | 18.740 | 20.360 | 22.010 |
| 31 | 14.720 | 16.450 | 18.140 | 19.900 | 21.640 | 23.420 |
| 32 | 15.530 | 17.380 | 19.240 | 21.060 | 22.980 | 24.860 |
| 33 | 16.410 | 18.360 | 20.340 | 22.350 | 24.330 | 26.400 |
| 34 | 17.290 | 19.390 | 21.490 | 23.620 | 25.790 | 27.930 |
| 35 | 18.180 | 20.430 | 22.690 | 24.950 | 27.250 | 29.600 |
| 36 | 19.150 | 21.510 | 23.900 | 26.340 | 28.790 | 31.260 |
| 37 | 20.110 | 22.650 | 25.190 | 27.730 | 30.380 | 33.020 |
| 38 | 21.090 | 23.780 | 26.500 | 29.240 | 31.990 | 34.830 |
| 39 | 22.150 | 24.980 | 27.820 | 30.760 | 33.720 | 36.670 |
| 40 | 23.210 | 26.220 | 29.260 | 32.320 | 35.440 | 38.580 |
| 41 | 24.270 | 27.460 | 30.690 | 33.960 | 37.240 | 40.490 |
| 42 | 25.430 | 28.780 | 32.160 | 35.600 | 39.060 | 42.450 |
| 43 | 26.590 | 30.130 | 33.720 | 37.320 | 40.900 | 44.420 |
| 44 | 27.750 | 31.480 | 35.280 | 39.060 | 42.780 | 46.420 |
| 45 | 29.010 | 32.930 | 36.880 | 40.810 | 44.660 | 48.440 |
| 46 | 30.270 | 34.400 | 38.530 | 42.600 | 46.580 | 50.460 |
| 47 | 31.530 | 35.870 | 40.180 | 44.390 | 48.510 | 52.530 |
| 48 | 32.880 | 37.410 | 41.870 | 46.210 | 50.450 | 54.600 |
| 49 | 34.250 | 38.960 | 43.570 | 48.050 | 52.430 | 56.650 |
| 50 | 35.620 | 40.520 | 45.270 | 49.890 | 54.400 | 58.710 |
| Xxx xxxxxxx xxxxxx xxxxx pozemků xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx další xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 65 Xxx | 70 Kčs | 75 Kčs | 80 Xxx a xxxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx xxxxxxx výměře xxxxx pozemků xxx 50 xx činí xxxxxxxxxx xxx xx xxxxx další xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx |
| x xx | xxxx zemědělská xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 150 | 160 | 180 | 190 | 200 |
| 3 | 250 | 280 | 300 | 320 | 350 |
| 4 | 370 | 420 | 460 | 500 | 530 |
| 5 | 490 | 560 | 610 | 650 | 710 |
| 6 | 600 | 690 | 780 | 850 | 910 |
| 7 | 710 | 840 | 940 | 1.030 | 1.100 |
| 8 | 840 | 980 | 1.090 | 1.200 | 1.310 |
| 9 | 950 | 1.110 | 1.260 | 1.400 | 1.520 |
| 10 | 1.050 | 1.250 | 1.430 | 1.590 | 1.720 |
| 11 | 1.140 | 1.400 | 1.600 | 1.760 | 1.940 |
| 12 | 1.250 | 1.540 | 1.750 | 1.970 | 2.170 |
| 13 | 1.360 | 1.670 | 1.930 | 2.170 | 2.380 |
| 14 | 1.460 | 1.790 | 2.110 | 2.370 | 2.600 |
| 15 | 1.560 | 1.940 | 2.280 | 2.560 | 2.840 |
| 16 | 1.660 | 2.090 | 2.440 | 2.770 | 3.080 |
| 17 | 1.750 | 2.230 | 2.610 | 2.980 | 3.310 |
| 18 | 1.850 | 2.370 | 2.800 | 3.190 | 3.550 |
| 19 | 1.950 | 2.500 | 2.980 | 3.400 | 3.810 |
| 20 | 2.060 | 2.640 | 3.160 | 3.620 | 4.060 |
| 21 | 2.160 | 2.790 | 3.340 | 3.840 | 4.310 |
| 22 | 2.250 | 2.940 | 3.520 | 4.070 | 4.560 |
| 23 | 2.350 | 3.090 | 3.720 | 4.290 | 4.840 |
| 24 | 2.440 | 3.230 | 3.910 | 4.510 | 5.130 |
| 25 | 2.540 | 3.380 | 4.100 | 4.760 | 5.410 |
| 26 | 2.640 | 3.520 | 4.300 | 5.010 | 5.690 |
| 27 | 2.740 | 3.680 | 4.480 | 5.260 | 5.990 |
| 28 | 2.850 | 3.840 | 4.690 | 5.510 | 6.310 |
| 29 | 2.950 | 3.990 | 4.910 | 5.760 | 6.630 |
| 30 | 3.050 | 4.150 | 5.120 | 6.040 | 6.950 |
| 31 | 3.150 | 4.300 | 5.340 | 6.330 | 7.260 |
| 32 | 3.250 | 4.460 | 5.560 | 6.610 | 7.620 |
| 33 | 3.350 | 4.620 | 5.770 | 6.890 | 7.980 |
| 34 | 3.450 | 4.790 | 6.010 | 7.170 | 8.340 |
| 35 | 3.550 | 4.970 | 6.260 | 7.480 | 8.690 |
| 36 | 3.660 | 5.140 | 6.500 | 7.800 | 9.070 |
| 37 | 3.770 | 5.320 | 6.740 | 8.120 | 9.470 |
| 38 | 3.880 | 5.490 | 6.980 | 8.430 | 9.870 |
| 39 | 3.990 | 5.660 | 7.220 | 8.750 | 10.270 |
| 40 | 4.090 | 5.840 | 7.500 | 9.080 | 10.660 |
| 41 | 4.200 | 6.040 | 7.770 | 9.440 | 11.090 |
| 42 | 4.310 | 6.240 | 8.040 | 9.800 | 11.540 |
| 43 | 4.410 | 6.430 | 8.320 | 10.150 | 11.990 |
| 44 | 4.520 | 6.630 | 8.590 | 10.510 | 12.430 |
| 45 | 4.630 | 6.820 | 8.860 | 10.870 | 12.880 |
| 46 | 4.760 | 7.020 | 9.160 | 11.270 | 13.370 |
| 47 | 4.880 | 7.210 | 9.470 | 11.670 | 13.860 |
| 48 | 5.000 | 7.430 | 9.780 | 12.060 | 14.360 |
| 49 | 5.120 | 7.650 | 10.080 | 12.460 | 14.850 |
| 50 | 5.240 | 7.880 | 10.390 | 12.850 | 15.350 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx xxxxxxxxxx xxxx xxx obilnářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx pozemků | 30 Xxx | 35 Kčs | 40 Kčs | 45 Xxx | 50 Xxx |
| x ha | činí xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Kčs: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxx oblast
| Při celkové xxxxxx | xxx průměrném katastrálním xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Xxx | 60 Kčs | 65 Xxx | 70 Xxx a xxxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||
| 1 | - | - | 70 | 70 |
| 2 | 240 | 240 | 250 | 250 |
| 3 | 450 | 460 | 480 | 490 |
| 4 | 670 | 700 | 720 | 750 |
| 5 | 950 | 980 | 1.010 | 1.040 |
| 6 | 1.210 | 1.260 | 1.310 | 1.360 |
| 7 | 1.510 | 1.570 | 1.630 | 1.680 |
| 8 | 1.800 | 1.880 | 1.960 | 2.040 |
| 9 | 2.140 | 2.230 | 2.320 | 2.400 |
| 10 | 2.460 | 2.560 | 2.670 | 2.790 |
| 11 | 2.800 | 2.940 | 3.060 | 3.180 |
| 12 | 3.160 | 3.300 | 3.440 | 3.580 |
| 13 | 3.500 | 3.680 | 3.850 | 4.020 |
| 14 | 3.890 | 4.080 | 4.270 | 4.440 |
| 15 | 4.270 | 4.470 | 4.690 | 4.920 |
| 16 | 4.650 | 4.910 | 5.160 | 5.400 |
| 17 | 5.080 | 5.360 | 5.620 | 5.890 |
| 18 | 5.510 | 5.800 | 6.130 | 6.440 |
| 19 | 5.950 | 6.310 | 6.650 | 6.980 |
| 20 | 6.430 | 6.810 | 7.170 | 7.560 |
| 21 | 6.910 | 7.320 | 7.750 | 8.170 |
| 22 | 7.410 | 7.890 | 8.340 | 8.750 |
| 23 | 7.950 | 8.450 | 8.930 | 9.450 |
| 24 | 8.490 | 9.020 | 9.590 | 10.130 |
| 25 | 9.040 | 9.660 | 10.240 | 10.820 |
| 26 | 9.640 | 10.290 | 10.910 | 11.580 |
| 27 | 10.240 | 10.930 | 11.640 | 12.340 |
| 28 | 10.850 | 11.630 | 12.370 | 13.120 |
| 29 | 11.520 | 12.330 | 13.120 | 13.960 |
| 30 | 12.190 | 13.040 | 13.940 | 14.800 |
| 31 | 12.860 | 13.830 | 14.750 | 15.680 |
| 32 | 13.600 | 14.600 | 15.580 | 16.610 |
| 33 | 14.350 | 15.390 | 16.480 | 17.550 |
| 34 | 15.090 | 16.250 | 17.380 | 18.530 |
| 35 | 15.890 | 17.110 | 18.300 | 19.550 |
| 36 | 16.710 | 17.970 | 19.290 | 20.580 |
| 37 | 17.530 | 18.920 | 20.270 | 21.660 |
| 38 | 18.390 | 19.860 | 21.290 | 22.790 |
| 39 | 19.300 | 20.810 | 22.370 | 23.910 |
| 40 | 20.200 | 21.840 | 23.450 | 25.110 |
| 41 | 21.120 | 22.870 | 24.570 | 26.340 |
| 42 | 22.120 | 23.910 | 25.750 | 27.570 |
| 43 | 23.110 | 25.020 | 26.930 | 28.890 |
| 44 | 24.100 | 26.160 | 28.140 | 30.230 |
| 45 | 25.180 | 27.290 | 29.430 | 31.560 |
| 46 | 26.260 | 28.480 | 30.720 | 33.000 |
| 47 | 27.350 | 29.720 | 32.030 | 34.460 |
| 48 | 28.490 | 30.950 | 33.430 | 35.910 |
| 49 | 29.670 | 32.230 | 34.830 | 37.440 |
| 50 | 30.860 | 33.570 | 36.240 | 38.980 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 ha xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Tabulka zemědělské xxxx xxx xxxxxxxxxxxxx oblast
| Při xxxxxxx výměře | při průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx zemědělské xxxx xxx bramborářskou xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 25 Kčs | 30 Xxx | 35 Kčs | 40 Xxx x xxxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx hektar Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx xxxx xxx pícninářskou xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Kčs: | |||||
| 1 | - | - | - | - | - | - |
| 2 | - | 70 | 80 | 90 | 100 | 110 |
| 3 | 140 | 160 | 180 | 190 | 200 | 210 |
| 4 | 210 | 240 | 260 | 270 | 290 | 310 |
| 5 | 270 | 320 | 360 | 400 | 430 | 460 |
| 6 | 360 | 420 | 470 | 510 | 550 | 590 |
| 7 | 440 | 520 | 580 | 620 | 680 | 730 |
| 8 | 520 | 600 | 680 | 760 | 830 | 900 |
| 9 | 590 | 700 | 810 | 900 | 980 | 1.050 |
| 10 | 660 | 810 | 930 | 1.030 | 1.120 | 1.210 |
| 11 | 750 | 920 | 1.050 | 1.160 | 1.280 | 1.390 |
| 12 | 830 | 1.010 | 1.160 | 1.310 | 1.440 | 1.560 |
| 13 | 910 | 1.110 | 1.290 | 1.460 | 1.600 | 1.730 |
| 14 | 980 | 1.210 | 1.420 | 1.600 | 1.760 | 1.920 |
| 15 | 1.050 | 1.320 | 1.550 | 1.740 | 1.930 | 2.120 |
| 16 | 1.120 | 1.430 | 1.670 | 1.890 | 2.110 | 2.310 |
| 17 | 1.200 | 1.530 | 1.790 | 2.060 | 2.290 | 2.500 |
| 18 | 1.280 | 1.630 | 1.930 | 2.210 | 2.460 | 2.700 |
| 19 | 1.360 | 1.730 | 2.070 | 2.370 | 2.640 | 2.920 |
| 20 | 1.440 | 1.840 | 2.210 | 2.520 | 2.840 | 3.130 |
| 21 | 1.510 | 1.960 | 2.350 | 2.690 | 3.030 | 3.330 |
| 22 | 1.590 | 2.070 | 2.480 | 2.860 | 3.220 | 3.550 |
| 23 | 1.660 | 2.180 | 2.620 | 3.030 | 3.410 | 3.780 |
| 24 | 1.730 | 2.290 | 2.770 | 3.200 | 3.610 | 4.010 |
| 25 | 1.800 | 2.400 | 2.920 | 3.370 | 3.820 | 4.230 |
| 26 | 1.880 | 2.510 | 3.060 | 3.540 | 4.020 | 4.460 |
| 27 | 1.960 | 2.620 | 3.210 | 3.730 | 4.230 | 4.700 |
| 28 | 2.040 | 2.740 | 3.350 | 3.920 | 4.440 | 4.960 |
| 29 | 2.120 | 2.860 | 3.500 | 4.100 | 4.650 | 5.220 |
| 30 | 2.200 | 2.980 | 3.660 | 4.280 | 4.890 | 5.480 |
| 31 | 2.280 | 3.100 | 3.820 | 4.460 | 5.120 | 5.730 |
| 32 | 2.350 | 3.220 | 3.980 | 4.660 | 5.360 | 6.010 |
| 33 | 2.430 | 3.340 | 4.140 | 4.870 | 5.590 | 6.300 |
| 34 | 2.500 | 3.450 | 4.290 | 5.080 | 5.820 | 6.590 |
| 35 | 2.580 | 3.850 | 4.450 | 5.290 | 6.090 | 6.880 |
| 36 | 2.660 | 3.710 | 4.610 | 5.490 | 6.360 | 7.170 |
| 37 | 2.750 | 3.840 | 4.790 | 5.700 | 6.620 | 7.490 |
| 38 | 2.830 | 3.970 | 4.970 | 5.920 | 6.880 | 7.820 |
| 39 | 2.920 | 4.090 | 5.150 | 6.160 | 7.140 | 8.150 |
| 40 | 3.000 | 4.220 | 5.330 | 6.390 | 7.430 | 8.470 |
| 41 | 3.080 | 4.350 | 5.510 | 6.630 | 7.730 | 8.800 |
| 42 | 3.160 | 4.470 | 5.690 | 6.860 | 8.030 | 9.150 |
| 43 | 3.240 | 4.610 | 5.870 | 7.100 | 8.320 | 9.520 |
| 44 | 3.330 | 4.750 | 6.080 | 7.340 | 8.620 | 9.880 |
| 45 | 3.410 | 4.900 | 6.280 | 7.610 | 8.920 | 10.250 |
| 46 | 3.490 | 5.040 | 6.480 | 7.870 | 9.250 | 10.620 |
| 47 | 3.570 | 5.190 | 6.680 | 8.140 | 9.590 | 11.000 |
| 48 | 3.670 | 5.330 | 6.890 | 8.400 | 9.920 | 11.410 |
| 49 | 3.760 | 5.480 | 7.090 | 8.670 | 10.250 | 11.820 |
| 50 | 3.840 | 5.620 | 7.290 | 8.930 | 10.580 | 12.230 |
| Při xxxxxxx výměře xxxxx xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxxxxx oblast
| Při celkové xxxxxx xxxxx pozemků | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx pozemků | Při xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx pozemků | ||
| v xx | 35 Xxx | 40 Kčs x xxxx | x ha | 35 Xxx | 40 Xxx a xxxx |
| xxxx xxxxxxxxxx xxx Xxx: | xxxx xxxxxxxxxx xxx Kčs: | ||||
| 1 | - | - | 28 | 5.470 | 5.960 |
| 2 | 110 | 120 | 29 | 5.740 | 6.300 |
| 3 | 220 | 230 | 30 | 6.050 | 6.640 |
| 4 | 340 | 350 | 31 | 6.370 | 6.970 |
| 5 | 480 | 510 | 32 | 6.680 | 7.320 |
| 6 | 620 | 650 | 33 | 7.000 | 7.700 |
| 7 | 780 | 830 | 34 | 7.320 | 8.080 |
| 8 | 950 | 1.010 | 35 | 7.670 | 8.460 |
| 9 | 1.110 | 1.180 | 36 | 8.030 | 8.830 |
| 10 | 1.300 | 1.390 | 37 | 8.380 | 9.250 |
| 11 | 1.490 | 1.590 | 38 | 8.730 | 9.680 |
| 12 | 1.680 | 1.780 | 39 | 9.110 | 10.100 |
| 13 | 1.870 | 2.010 | 40 | 9.510 | 10.530 |
| 14 | 2.080 | 2.230 | 41 | 9.910 | 10.970 |
| 15 | 2.290 | 2.450 | 42 | 10.300 | 11.450 |
| 16 | 2.490 | 2.680 | 43 | 10.700 | 11.920 |
| 17 | 2.720 | 2.930 | 44 | 11.130 | 12.400 |
| 18 | 2.950 | 3.170 | 45 | 11.570 | 12.870 |
| 19 | 3.170 | 3.410 | 46 | 12.020 | 13.390 |
| 20 | 3.400 | 3.670 | 47 | 12.460 | 13.920 |
| 21 | 3.630 | 3.930 | 48 | 12.900 | 14.450 |
| 22 | 3.880 | 4.200 | 49 | 13.390 | 14.970 |
| 23 | 4.130 | 4.460 | 50 | 13.880 | 15.520 |
| 24 | 4.370 | 4.750 | Při xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx daň xx každý xxxxx xxxxxx Xxx: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Xxxxxx předpis x. 49/1948 Sb. xxxxx xxxxxxxxx xxxx 14.4.1948.
Xx xxx xxxxxxxx xxxxxx xxxxxxx xxxxx xxxxx x xxxxxxxxx.
Xxxxxx předpis x. 49/1948 Sb. xxx zrušen xxxxxxx xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx od 22.12.1952.
Xxxxx xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxx x xxxxxxxx xxxx xxxxxxxxxxxxx, xxxxx xx xxxx xxxxxx derogační xxxxx xxxxx xxxxxxxxx xxxxxxxx předpisu.