DECRETO 10 marzo 2008 - Aggiornamento dei coefficienti per la determinazione del valore dei fabbricati di cui all''articolo 5, comma 3, del decreto legislativo 30 dicembre 1992, n. 504, agli effetti dell''imposta comunale sugli immobili (ICI) dovuta per l''anno 2008.
Visto l'art. 5, comma 3, del decreto legislativo 30 dicembre 1992, n. 504, concernente i criteri di determinazione del valore, agli effetti dell'imposta comunale sugli immobili (ICI), dei fabbricati classificabili nel gruppo catastale D, non iscritti in catasto, interamente posseduti da imprese e distintamente contabilizzati;
Visto il decreto legislativo 30 luglio 1999, n. 300, recante riforma dell'organizzazione del Governo;
Visto il decreto del Presidente della Repubblica 26 marzo 2001, n. 107, che disciplina l'organizzazione del Dipartimento per le politiche fiscali;
Visto il decreto legislativo 30 marzo 2001, n. 165, recante norme generali sull'ordinamento del lavoro alle dipendenze delle amministrazioni pubbliche;
Considerato che occorre aggiornare i coefficienti indicati nel citato art. 5, comma 3, ai fini dell'applicazione dell'ICI dovuta per l'anno 2008;
Tenuto conto dei dati risultanti all'ISTAT sull'andamento del costo di costruzione di un capannone;
Decreta:
Art. 1.
Aggiornamento dei coefficienti per i fabbricati a valore contabile
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Agli effetti dell'applicazione dell'imposta comunale sugli immobili (ICI) dovuta per l'anno 2008, per la determinazione del valore dei fabbricati di cui all'art. 5, comma 3, del decreto legislativo 30 dicembre 1992, n. 504, i coefficienti di aggiornamento sono stabiliti nelle seguenti misure:
per l'anno 2008 = 1,04; per l'anno 2007 = 1,07; per l'anno 2006 = 1,10;
per l'anno 2005 = 1,13; per l'anno 2004 = 1,20; per l'anno 2003...
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