innkrevingsloven

The Innkrevingloven is a Norwegian law that regulates the collection of property value for municipal taxation. It establishes the framework for municipalities to assess the value of real estate, which is used to calculate property taxes. The law is based on the principle of property taxation, where owners are responsible for paying taxes on the value of their property.

The Innkrevingloven was first introduced in 1978 and has undergone several amendments since then. It is administered by the Ministry of Local Government and Regional Development, which is responsible for ensuring that the law is implemented consistently across the country. The law provides for a system of property valuation, including assessment of land, buildings, and other structures.

One of the key provisions of the Innkrevingloven is the establishment of a system of land valuations, which takes into account factors such as the location, size, and type of land. The law also provides for the assessment of public utility value, which is used to calculate taxes owed on properties with high public value, such as cultural institutions or historic buildings.

Municipalities are responsible for implementing the Innkrevingloven in their respective areas, and they may choose to use various methods, such as sales comparisons or income calculations, to determine property values. The law includes provisions for appeals and disputes regarding property valuations.

Overall, the Innkrevingloven is a key piece of legislation in Norway's system of municipal taxation, and it plays a crucial role in ensuring that property taxes are collected fairly and consistently across the country.