SECTION 15 OF THE STYRIAN BUILDING LAW REQUIRES A BUILDING TAX.
19.03.2015
When building a house, you have to take into account a variety of different costs. One cost factor that always arises is the building fee.
Section 15 of the Styrian Building Act stipulates a building tax that must be determined and collected when a building permit or building exemption is granted. The building tax must be imposed on both building land and open land. The building tax must be paid even if the building permit is limited in time. The amount of this tax depends on the area of the floors, which is multiplied by a standard rate of € 8.72/m2. However, only the ground floor is taken into account in full; for the other floors, only half of the area is taken into account. A statutory lien on the property or the building structures is liable for the building tax and ancillary fees. This means that in the event of the property or the building structure being sold at auction, the municipality has a right to preferential payment of outstanding building tax amounts in accordance with the provisions of the Enforcement Code (Section 216 Z 2 EO). Caution is advised if the landowner is not also the applicant for construction (i.e. the applicant is building on someone else's land). The landowner, who is not the applicant for construction, can be liable for the applicant's unwillingness to pay with his land, as there is a statutory lien on it! There are constitutional concerns about this, but the regulation is still in force.