!"#$%&'()'*&++&%,) IMU Come si applica l imposta IMU per l anno 2012 nel Comune di Serrenti OGGETTO DELL IMU!"#$%& '(')*)+*',-&."#/#&-&'*&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$2-'% 9(:'2(%5%7'%%55
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!"01108)-4-4:0& 02& +40& :(40& +8604*')*,0& 2-=-& -''-8-&,(4'*2-80)0& 0& 108)*8-& 20..0& 20)0& 2*& 02(:*(4-&20&108)-&2-.&/(5+4-&2-.."+.)*50&a08*04)-&0.&I*04(&%8604*')*,(; IL VALORE DEI TERRENI AGRICOLI I-8& *& )-88-4*& 0E8*,(.*7& 04,B-& 4(4&,(.)*=0)*7& 1(''-2+)*& -&,(42())*& 20&,(.)*=0)(8*& 2*8-))*& -& 20& *518-42*)(8*&0E8*,(.*&18(@-''*(40.*&*',8*))*&4-..0&18-=*2-4:0&0E8*,(.0&A#PIC&*.&8-22*)(&2(5*4*,0.-& <&18*50&8*=0.+)0)(&2-.&NK&L&A(==-8(&'*&5(.)*1.*,0&1-8&J7NKC&-7&1(*7&5(.)*1.*,0)(&1-8&JJM;& I-8& E.*& 0.)8*& )-88-4*& 0E8*,(.*7& 4(4,Bb& 1-8& 3+-..*& 4(4&,(.)*=0)*7& *.& 8-22*)(& 2(5*4*,0.-& <& 18*50& 8*=0.+)0)(&2-.&NKL&-7&1(*7&5(.)*1.*,0)(&1-8&JUK;&& RIMBORSO PER AREE DIVENUTE INEDIFICABILI c-.&,0'(& *4&,+*& +4"08-0& '*0& 2*=-4+)0& *4-2*F,06*.-&'*&B0& 2*8*))(& 0.&8*56(8'(& 2-.."#$%&=-8'0)07& 8-.0)*=05-4)-&0..0&2*d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e&,(4'*2-808-&,(5-& 1-8)*4-4:0& 2-.."06*)0:*(4-& 18*4,*10.-& '(.)04)(& +4"+4*)Y& *55(6*.*08-& 1-8&,*0',+40&,0)-E(8*0&,0)0')0.-7& F4(& 02& +4& 50''*5(& 2*& )8-& 1-8)*4-4:-& 01108)-4-4)*&,*0',+40& 02& +40&,0)-E(8*0&,0)0')0.-&2*=-8'0;& \-&.0& '(H))0& -&.0&,04)*407& -4)8056-&,.0''*F,06*.*& *4& /QN7& '(4(&0,,0)0')0)-&+4*)05-4)-&0.."06*)0:*(4-&18*4,*10.-7& &*.&,(4)8*6+-4)-& 1+e& +'+@8+*8-& 2-..-& 0E-=(.0:*(4*& 1-8&."06*)0:*(4-& 18*4,*10.-& '(.(& 1-8& +4"0.)80& 1-8)*4-4:0&,.0''*F,0)0&*4&/QO&(&/QR;&!"#$%&'%())*'+(%*,'#)"&-(%./0%)$1%*,(22"%3453%2$*%!"#62$%7'%8$11$2-'% 9(:'2(%;%7'%%55
LE ALIQUOTE IMU NEL COMUNE DI SERRENTI c-.&/(5+4-&2*&\-88-4)*&.-&0.*3+()-&1-8&*.&nmjn&'(4(&.-&'-e+-4)*>& PT#ZP`#fc^&Ig#c/#IP!^&^&&g^!PZ#a^&I^gZ#c^c`^&>&M7SML&AS&1-8&5*..-CD P!Zg#&&#$$fT#!#7&Pg^^&hPTTg#/PT#!#&^&Z^gg^c#>&M7ROL&&A'-))-&=*8E(.0&'-*&1-8&5*..-CD hpttg#/pz#& & g%gp!#&pw& %\f& \Zg%$^cZP!^& & W^!!^&PZZ#a#ZP"& Pig#/f!^>& M7NML&AN& & 1-8& 5*..-CD&& ASSIMILAZIONE AD ABITAZIONE PRINCIPALE a-4e(4(&,(4'*2-80)*&06*)0:*(4-&18*4,*10.-&04,b-> [."06*)0:*(4-&1(''-2+)0&20& 04:*04*&(&1-8'(4-&,(4& 2*'06*.*)Y& 8-'*2-4)*&*4&*')*)+)*&2*& 8*,(=-8(&(& '04*)08*7&0&,(42*:*(4-&,B-&.0&')-''0&'*0&+)*.*::06*.-&-&4(4&8*'+.)*&.(,0)0D [."06*)0:*(4-& 1(''-2+)0& 0& 3+0.+43+-& )*)(.(& 20&,*))02*4*& *)0.*04*& 8-'*2-4)*& 0.."-')-8(7& 0&,(42*:*(4-&,B-&.0&')-''0&'*0&+)*.*::06*.-&-&4(4&8*'+.)*&.(,0)0D [ E.*&*55(6*.*&2-..-&,((1-80)*=-&-2*.*:*-&0&18(18*-)Y&*42*=*'0&02*6*)0&02&06*)0:*(4-&18*4,*10.-&2-*& '(,*&0''-E40)08*&2-E.*&0..(EE*&0''-E40)*&20E.*&-G&#P/I&APg^PC; LA DETRAZIONE PER L ABITAZIONE PRINCIPALE I-8&."06*)0:*(4-&18*4,*10.-&-&1-8&.-&8-.0)*=-&1-8)*4-4:-&<&8*,(4(',*+)0&+40&2-)80:*(4-&108*&0&j& NMM&1-8&*.&1-8*(2(&2+804)-&*.&3+0.-&'*&18()80-&.0&2-')*40:*(4-; \-&."+4*)Y&*55(6*.*08-&<&02*6*)0&02&06*)0:*(4-&18*4,*10.-&20&1*k&'(EE-))*7&.0&2-)80:*(4-&'1-))0&0&,*0',+4(& 2*&-''*&*4&-E+0.&5*'+80& -&18(1(8:*(40.5-4)-&0.&1-8*(2(&1-8&*.& 3+0.-&.0&2-')*40:*(4-& ')-''0&'*&=-8*F,0;&& P2& -'-51*(7& '-&."06*)0:*(4-& <& 1(''-2+)0& 20& 2+-&,(4*+E*&,B-& =*& 8*'*-2(4(& -& 2*5(804(& 1-8&."*4)-8(&044(7&0&,*0',+4(&2*&-''*&'1-))0&.0&2-)80:*(4-&2*&j&JMM&Aj&NMMQNC;& \-7& *4=-,-7&."06*)0:*(4-&<&1(''-2+)0& 20& S&'(EE-))*& 10''*=*&,B-&=*&8*'*-2(4(& -& 2*5(804(& 1-8&."*4)-8(&044(7&0&,*0',+4(&2*&-''*&'1-))0&.0&2-)80:*(4-&2*&j&KM&Aj&NMMQSC;& LA MAGGIORAZIONE DELLA DETRAZIONE!0&2-)80:*(4-&2*&j&NMM&<&50EE*(80)0&2*&j&KM&1-8&,*0',+4&FE.*(&2*&-)Y&4(4&'+1-8*(8-&0&NO&044*7&0&,(42*:*(4-&,B-&.(& ')-''(& 2*5(8*& 06*)+0.5-4)-& -& 8*'*-20& 040E80F,05-4)-& 4-.."+4*)Y& *55(6*.*08-&02*6*)0&02&06*)0:*(4-&18*4,*10.-;&!0&50EE*(80:*(4-&4(4&1+e&'+1-808-&j&SMM&-&1-8)04)(&."*51(8)(&,(51.-''*=(&2-..0&2-)80:*(4-& Aj&NMMC&-&2-..0&50EE*(80:*(4-&4(4&1+e&8*'+.)08-&'+1-8*(8-&0&j&OMM;&& #.&2*8*))(&0..0&50EE*(80:*(4-&'1-))0>?F4(&0.&,(51*5-4)(&2-.&NOX&044(&2*&-)Y7&1-8&,+*&'*&2-,02-&20.&6-4-F,*(&20.&E*(84(&'+,,-''*=(& 0&3+-..(&*4&,+*&'*&<&=-8*F,0)(&."-=-4)(D?1-8&1()-8-&,(51+)08-&."*4)-8(&5-'-&4-.&,0.,(.(&2-..0&50EE*(80:*(4-7&(,,(88-&,B->?*.&,(51*5-4)(&2-.&NOX&044(&2*&-)Y&'*&=-8*F,B*&20.&JKX&E*(84(&2-.&5-'-&*4&1(*D?.0&40',*)0&'*&'*0&=-8*F,0)0&20&0.5-4(&JK&E*(84*;&& L ABITAZIONE PRINCIPALE E LE RELATIVE PERTINENZE \-&*&,(51(4-4)*&2-.&4+,.-(&@05*.*08-&')06*.*',(4(&.0&2*5(80&06*)+0.-&-&.0&8-'*2-4:0&040E80F,0& *4&*55(6*.*&2*=-8'*&'*)+0)*&4-.&)-88*)(8*(&,(5+40.-7&."0.*3+()0& -&.0&2-)80:*(4-&1-8&."06*)0:*(4-& 18*4,*10.-& -& 1-8&.-& 8-.0)*=-& 1-8)*4-4:-& 2-=(4(& -''-8-& +4*,B-& 1-8& 4+,.-(& @05*.*08-& *42*1-42-4)-5-4)-& 20..0& 2*5(80& 06*)+0.-& -& 20..0& 8-'*2-4:0& 040E80F,0& 2-*& 8*'1-))*=*&,(51(4-4)*;!"#$%&'%())*'+(%*,'#)"&-(%./0%)$1%*,(22"%3453%2$*%!"#62$%7'%8$11$2-'% 9(:'2(%<%7'%%55
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