Tax authorities cannot refuse publication of the notification of the unit value. Payer in a residential community of owners hems are a great evil. Often take the problems for years and prevent any sensible planning and implementation of common tasks. If all amicable solutions in emptiness are gone, often only the path over the foreclosure remains. So far new hurdles were connected but it not easy making the administrator to enforce the claims. After the reform of the way they can claim now as preferential claims in the forced sale in the rank of class 2, as far as these amounts will not exceed five percent of the value of the unit. Precondition is however according to 10 ABS.
3 ZVG, that the arrears amount more than three per cent of the unit value of home ownership is way no. 2 according to 18 para 2 and is proven by presentation of the unit value notification (BGH, decision of the 17.4.2008 V dial 14/08). In practice, however, the assertion of such claims failed so far in the financial offices’s refusal to publish the relevant unit value notification to the community of homeowners having regard to the tax secret. This obstacle has the legislature now in the way of remedying a defect”eliminates the way reform (Act of July 7, 2009, Federal Law Gazette I p. 1707/1711). Then the provisions of section 30 of the tax law concerning tax secrecy of communication unit value to the community of homeowners from the internal revenue service does not preclude according to 10 paragraph 3 sentence 1, if there is an enforceable title second Halfsentence ZVG.
Also the provision of 18 para 2 is been decorated appropriately way no. 2 What then are the conditions for the suspension of home ownership, if an apartment owner with the fulfilment of his obligations is longer than three months in an amount of more than three per cent of the value of the unit in default. Also in this case, the Tax Office of community of apartment owners must post the unit value. The interim decision of the BGH, stating that it is sufficient for the detection of exceeding the amount of three per cent of the value of the unit, if the House money gap exceeds more than five per cent of the market value, is so outdated (BGH, decision of 2 April 2009, V ZB 157/08). More information granted you Thorsten Hausmann spokesman of Hakim Hausverwaltung GmbH 040 / 529 40 80