!"#$%&'()'*&++&%,) IMU. Come si applica l imposta IMU per l anno 2012 nel Comune di Serrenti OGGETTO DELL IMU

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!"#$%&'()'*&++&%,) IMU Come si applica l imposta IMU per l anno 2012 nel Comune di Serrenti OGGETTO DELL IMU!"#$%& '(')*)+*',-&."#/#&-&'*&011.*,0& 0.&1(''-''(& 2*&3+0.+43+-& *55(6*.-7&,(518-'-&.906*)0:*(4-& 18*4,*10.-& -&.-& 1-8)*4-4:-& 2-..0&')-''0;&!"*51(')0&<&2(=+)0&1-8&*.&1(''-''(&2*>&?@0668*,0)*&A04,B-&8+80.*CD?&08--&@0668*,06*.*D&?)-88-4*&A'*0&0E8*,(.*&,B-&*4,(.)*C;&? CHI DEVE PAGARE L IMU!"#$%&=*-4-&10E0)0&20>&?18(18*-)08*(&2*&@0668*,0)*7&08--&@0668*,06*.*&-&)-88-4*D?)*)(.08-&2-.&2*8*))(&8-0.-&2*&+'+@8+))(7&+'(7&06*)0:*(4-7&-4F)-+'*7&'+1-8F,*-&'+E.*&')-''*D&?."-G&,(4*+E-&0H20)08*(&2-..0&,0'0&,(4*+E0.-D?.(,0)08*(&2*&*55(6*.*&,(4,-''*&*4&.(,0:*(4-&F404:*08*0;&& CALCOLO DELL IMPOSTA I-8&,0.,(.08-&."#$%& (,,(88-& 2-)-85*408-& *.& =0.(8-& 2-.."*55(6*.-& A60'-& *51(4*6*.-C& -& 1(*& 011.*,08-&."0.*3+()0&18-=*')0; IL VALORE DEI FABBRICATI ISCRITTI IN CATASTO I-8&*&@0668*,0)*&*',8*))*&*4&,0)0')(&*.&=0.(8-&2-.."*55(6*.-&'*&2-)-85*40&4-.&5(2(&'-E+-4)->& J;&8*=0.+)08-&.0&8-42*)0&,0)0')0.-&2-.&KL&A5(.)*1.*,08-&.0&8-42*)0&,0)0')0.-&1-8&J7MKCD N; 5(.)*1.*,08-&*.&=0.(8-&())-4+)(&*4&18-,-2-4:0&1-8>?JOM&1-8&*&@0668*,0)*&,.0''*F,0)*&4-.&E8+11(&,0)0')0.-&P&-&4-..-&,0)-E(8*-&/QN7&/QO&-&/QR7&,(4& -',.+'*(4-&2-..0&,0)-E(8*0&PQJMD?JSM&1-8&*&@0668*,0)*&,.0''*F,0)*&4-.&E8+11(&,0)0')0.-&T&-&4-..-&,0)-E(8*-&/QU7&/QS&-&/QKD?VM&1-8&*&@0668*,0)*&,.0''*F,0)*&4-..-&,0)-E(8*-&,0)0')0.*&PQJM&-&WQKD!"#$%&'%())*'+(%*,'#)"&-(%./0%)$1%*,(22"%3453%2$*%!"#62$%7'%8$11$2-'% 9(:'2(%5%7'%%55

?OM& 1-8& *& @0668*,0)*&,.0''*F,0)*& 4-.& E8+11(&,0)0')0.-& W7& 02& -,,-:*(4-& 2-*& @0668*,0)*&,.0''*F,0)*&4-..0&,0)-E(8*0&WQKD&A5(.)*1.*,0)(8-&-.-=0)(&0&OK&20.&JX&E-440*(&NMJUCD?KK&1-8&*&@0668*,0)*&,.0''*F,0)*&4-..0&,0)-E(8*0&,0)0')0.-&/QJ; FABBRICATI INAGIBILI O INABITABILI #.&=0.(8-&2-.."*55(6*.-&A60'-&*51(4*6*.-C&<&8*2())(&2-.&KM&L>?1-8&*&@0668*,0)*&2*&*4)-8-''-&')(8*,(&(&08)*')*,(D?1-8& *& @0668*,0)*& 2*,B*080)*& *40E*6*.*& (& *406*)06*.*& -& 2*& @0))(& 4(4& +)*.*::0)*7&.*5*)0)05-4)-& 0.& 1-8*(2(& 2-.."044(&2+804)-&*.&3+0.-&'+''*')(4(&2-))-&,(42*:*(4*;!9*40E*6*.*)Y& (& *406*)06*.*)Y& <&0,,-8)0)0& 20..9%H,*(&Z-,4*,(&,(5+40.-&,(4& 1-8*:*0&0&,08*,(&2-.& 18(18*-)08*(7&,B-& 0..-E0& *2(4-0& 2(,+5-4)0:*(4-& 0..0& 2*,B*080:*(4-;& #4& 0.)-840)*=07& *.&,(4)8*6+-4)-&B0&@0,(.)Y&2*&18-'-4)08-&+40&2*,B*080:*(4-&'(')*)+)*=0D&.0&8*2+:*(4-&2-,(88-&20..0& 20)0&2*&18-'-4)0:*(4-&2-..0&8*,B*-')0;&& %4& @0668*,0)(& =*-4-& 2-F4*)(& *40E*6*.-& (& *406*)06*.-& 3+042(& 4-,-''*)0& 2*& *4)-8=-4)*& -2*.*:*& 2*& 8*18*')*4(&'(')04:*0.-&-&'(4(&18-'-4)*&.-&'-E+-4)*&,(42*:*(4*> [ E80=*&,08-4:-&')0)*,B-&(=-&'*&0,,-8)*&.0&18-'-4:0&2*&E80=*&.-'*(4*&')0)*,B-&&0&1*.0')8*7&5+80)+8-& 1-8*5-)80.*&-&Q(&(8*::(4)0.*&A'(.0*C&,(4&1-8*,(.(&1()-4:*0.-&2*&,8(..(&2-.."-2*F,*(&(&2*&108)-&2*& -''(&04,B-&1-8&,0+'-&-')-84-&,(4,(5*)04)*D [ E80=*&,08-4:-&*E*-4*,(['04*)08*-;!-&,(42*:*(4*&2*&*40E*6*.*)Y& (&*406*)06*.*)Y&,-''04(&0..0& 20)0&2*&*4*:*(&2-*&.0=(8*&2*&8*'0405-4)(& -2*.*:*(; IL VALORE DEI FABBRICATI NON ISCRITTI IN CATASTO I-8& *& @0668*,0)*& 4(4& *',8*))*& *4&,0)0')(7&.9#$%& <&,(88*'1(')07& 0& )*)(.(& 2*& 0,,(4)(& -& '0.=(&,(4E+0E.*(7& '+..0& 60'-& 2-..0& 8-42*)0& 2-..-&+4*)Y& '*5*.08*&E*Y& *',8*))-& *4&,0)0')(;& #.&,(4E+0E.*(& 2-..9*51(')0&<&2-)-85*40)(&20*&,(5+4*&0&'-E+*)(&2-..90))8*6+:*(4-&2-..0&8-42*)0&,0)0')0.-; IL VALORE DELLE AREE FABBRICABILI I-8&.-&08--&@0668*,06*.*&'*&,(4'*2-80&*.&=0.(8-&=-40.-&*4&,(55-8,*(D&1-8&."044(&NMJN&*&=0.(8*&4-.& /(5+4-&2*&\-88-4)*&'(4(&,(']&2-)-85*40)*> -./0'1230/4*54!0 67*!24-4./7 809.27':;<#=> P /-4)8(&')(8*,( JNM7MM T /(51.-)05-4)( JNM7MM / ^'104'*(4-&8-'*2-4:*0.-&[&+8604*::0)0 JMM7MM / ^'104'*(4-&8-'*2-4:*0.-&[&4(4&+8604*::0)0 UM7MM W P8)*E*040.-7&*42+')8*0.-7&,(55-8,*0.-&[& KM7MM +8604*::0)0 W P8)*E*040.-7&*42+')8*0.-7&,(55-8,*0.-&[&4(4& +8604*::0)0 JK7MM W&,0=0 P))*=*)Y&2*&/0=0&4(4&+8604*::0)0 J7KM _ `(4-&2*&8*'1-))( J7NM \ \-8=*:* JK7MM ^2 &PE8([*42+')8*0.-,(5-&1-8&Z-88-4*& PE8*,(.*!"#$%&'%())*'+(%*,'#)"&-(%./0%)$1%*,(22"%3453%2$*%!"#62$%7'%8$11$2-'% 9(:'2(%3%7'%%55

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