Effect afschaffen vrijstellingen ozb voor gemeenten

University of Groningen

Effect afschaffen vrijstellingen ozb voor gemeenten

Hoeben, Corine

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Publication date:

2021

Link to publication in University of Groningen/UMCG research database

Citation for published version (APA):

Hoeben, C. (2021). Effect afschaffen vrijstellingen ozb voor gemeenten. (COELO-rapport; Nr. 21-3).

COELO.

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COELO

Voorwoord

4

1

Inleiding

5

1.1.

Inleiding

5

1.2.

Onderzoeksvragen

5

1.3.

Methode

6

1.4.

Opzet rapport

6

2

Vaststellen woz-waarde en verschillen tussen gemeenten

7

2.1.

Algemeen

7

2.2.

Cultuurgrond

10

2.3.

Land-, spoor- en waterwegen

14

2.4.

Werktuigen

21

2.5.

Waterverdedigingwerken

22

2.6.

Glasopstanden

24

3

Samenvatting en conclusies

28

Bijlage 1 Lijst verplichte vrijstellingen

30

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