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Uudenmaan LO 8.4.1997 190/1 AI generated

Administrative court ruled that land used for farming is not tax-exempt if zoning designates it as buildable land.

Case Number Uudenmaan LO 8.4.1997 190/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Uusimaa upheld the imposition of property tax on land zoned for construction despite its actual use for agriculture. The taxpayer argued that factual farming activity exempted the property under the Property Tax Act, but the court rejected this. The decision established that statutory zoning designation overrides factual land use for determining tax exemption status.

Legislator headnote

AI generated

Kiinteistöverolain 3 § 1 momentin 1 kohta; The designation of land as buildable area in the building plan precludes its classification as tax-exempt agricultural land, regardless of actual farming activities.

Keywords

AI generated
property tax exemption agricultural land use building plan zoning factual land use administrative court ruling

Cited Legislation

AI generated
Kiinteistöverolaki 3 § 1 momentin 1 kohta
AI generated
kho-other_2015_191
Supreme Administrative Court dismisses appeals against a town planning scheme for procedural errors and lack of need for expert review.
admin_2016_turku__484
Income tax exemption for private residence limited to 10,000 sqm; no extension to entire land on zoned plots.
kko-precedent_1992_53
Supreme Court dismisses street compensation claim for undeveloped green areas marked as roads in zoning plans.
kho-other_2016_4798
Supreme Administrative Court dismisses appeals against a town planning scheme regarding wind turbines and procedural defects.
kho-other_2018_2316
Supreme Administrative Court dismissed appeal against regional plan approval regarding motor track expansion due to insufficient noise and environmental impact assessments.

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Full text

X:n omistamat kiinteistöt sijaitsivat alueella, joka oli

asemakaavassa määrätty rakennusmaaksi. Kiinteistöillä oli

verovuonna ja aikaisemmin usean vuoden ajan harjoitettu

maataloutta. Asemakaavassa rakennusmaaksi määrättyä aluetta

ei ollut pidettävä kiinteistöverolain 3 §:n 1 momentin 1

kohdassa tarkoitettuna kiinteistöverosta vapaana maatalousmaana

siitä huolimatta, että aluetta oli tosiasiassa käytetty

maatalouden harjoittamiseen. Kyseisistä kiinteistöistä

oli ollut määrättävä kiinteistöveroa. Verovuosi_1993.

Verovuosi_1994. Verovuosi_1995.

KiinteistöveroL_1_§

KiinteistöveroL_2_§

KiinteistöveroL_3_§_1_mom_1_kohta

Ks. Aalto, Esa: Kiinteistöverolaki ss. 13-16 ja Viherkenttä,

Timo: Uusi kiinteistövero ss. 37-39