주차장 건축물에 대한 재산세 과세표준의 연구

The property tax every year a certain date of taxation of all real estate tax, because it doesn’t need to be all about the real estate across the country, rather than dig through real value. Calculated with a uniform tax base by the base of the present value of substantial tax burden, and to secure a stable tax revenues by fair competition to realize. In accordance with the recession are generally declining real estate prices in excess of, even though the structure shall be calculated and the value of property taxes of taxation. However, present head of the Mayor/the Gun Magistrate, taking into account all the various factors in determining the taxable base of the present value of the building was the taxation standard market value is determined. Significant positive effect on market or other circumstance, light, taxation far from the government’s decision is unreasonable standard market price is substantially lower on the degree to be less than one－tenth of the present value of the building. Each index above on an absurd consequences for the mechanical application of adjustments based on downward if it is clear that should be. Building is greater than market value, especially commercial property building parking lot on the property tax is estimated that there are many complaints. As a result, this study in Parking Structures for the property tax base after consideration of the problems for the Improvement of the following would like to come. First, 2014 and parking dedicated facilities are marked in building facilities relevant to the vehicle (car) in the set of whole milk is all about building being used as a parking facilities. Solid acid ratio before 2013, the building standard market value adjustment standards should apply the 10% parking facility is dedicated to building with standard market value adjustment code of buildings making up frame. Used as facilities relevant to the vehicle (car) that exclusively possessed area are all used as parking facilities construction building standard market value adjustment to standards set forth improvement is needed. Second, the facilities dedicated parking spot and calculated standard market price is toohigh if adjustments are essential, but some spot only in an attempt to being the case to the parking lot. A spot adjustment required for building standard market value adjustment criteria that the government, including the relevant provisions of the need to create is believed to be.