Fiscal services

Description

Valuation/revaluation of all properties and objects relevant for determining the new property tax in Farsund municipality. Valuation/revaluation of all properties and objects relevant for determining the new property tax in Farsund municipality. The Norwegian Parliament has changed the law so that property tax for works will be removed from 2019. Farsund municipality has, thus, decided that a revaluation of all works to commercial properties shall be carried out in 2018. I.e. real estate and buildings shall be taxed, whilst production equipment and production installations will be exempted from tax. Furthermore, the municipality has decided that a calculation of property tax shall be undertaken, with effect for 2019 — 2024, in accordance with the transition rule in the Property Tax Act § 3 and § 4. In addition, Farsund municipality has decided that all other property categories in the municipality shall be revaluated in 2018 for the calculation of the new property tax. The assignment must be completed by the end of February 2019, in time for the implementation of property tax for the tax year 2019. Farsund municipality first valued works in 2003. The property tax was extended to urban areas in 2006 and it was implemented for all properties in 2007. In the 1st term in 2018, the municipality invoiced 6623 houses/holiday homes, 441 commercial properties and 16 works. Eskan AS analysed the basic information in the land register for a preliminary project for new valuations in 2013. The analysis is attached to the tender documentation. The municipality's building application archive will be completely digitalised before summer 2018. Farsund municipality's property tax office has one full-time position. The municipality cannot be expected to have relevant competence to carry out the assignment.