Wet van 5 februari 2001 tot wijziging van de Gemeentewet (vrijstelling OZB voor substraatteelt)
Staatsblad van het Koninkrijk der Nederlanden
Jaargang 2001
111
Wet van 5 februari 2001 tot wijziging van de Gemeentewet (vrijstelling OZB voor substraatteelt)
Wij Beatrix, bij de gratie Gods, Koningin der Nederlanden, Prinses van Oranje-Nassau, enz. enz. enz.
Allen, die deze zullen zien of horen lezen, saluut! doen te weten: Alzo Wij in overweging genomen hebben, dat het wenselijk is bij de bepaling van de heffingsmaatstaf voor de onroerende-zaakbelastingen de bestaande vrijstelling ten behoeve van in de land- of bosbouw bedrijfsmatig geëxploiteerde cultuurgrond en de daarop gebouwde eigendommen tevens betrekking te doen hebben op de gronden waarop, en de glasopstanden waarin, bedrijfsmatig gewassen geteeld of gekweekt worden zonder de ondergrond als voedingsbodem te gebruiken en daartoe de Gemeentewet te wijzigen;
Zo is het, dat Wij, de Raad van State gehoord, en met gemeen overleg der Staten-Generaal, hebben goedgevonden en verstaan, gelijk Wij goedvinden en verstaan bij deze:
d, eerste lid, van de Gemeentewet1 wordt als volgt gewijzigd:
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In onderdeel a wordt na «cultuurgrond» ingevoegd: , daaronder mede begrepen de open grond, alsmede de ondergrond van glasopstanden, die bedrijfsmatig aangewend wordt voor de kweek of teelt van gewassen, zonder daarbij de ondergrond als voedingsbodem te gebruiken.
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Onderdeel b wordt vervangen door: b. glasopstanden, die bedrijfsmatig worden aangewend voor de kweek of teelt van gewassen, voor zover de ondergrond daarvan bestaat uit de in onderdeel a bedoelde grond;.
Deze wet treedt in werking met ingang van 1 januari 2000.
Staatsblad 2001 111 1
Zie voor de behandeling in de Staten-Generaal: Kamerstukken II 1998/1999, 26 423. Handelingen II 1998/1999, blz. 5522-5533; 5558-5567; 5569-5576; 5626. Kamerstukken I 1998/1999, 26 423 (286); 1999/2000, 26 423 (5, 5a). Handelingen I 1999/2000, blz...
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