From 1939 to 1992 rates, notwithstanding the rule provided for the possibility of the tariff revision every five years, have always been based on values \u200b\u200bcalculated at the time this census for 1937-1939 and until 1992 the cadastral income for the tax return, we apply a special coefficient, calculated for each class register, which would allow revalued cadastral income of that substitute for the revision of the estimators.
Law February 23, 1960, n. 131, art. 1, paragraph 1, in fact, already foreshadowed a general review land rents, introduced the mechanism of coefficients updated:
"From the date on which the new register comes into force ; urban construction established by the law August 11, 1939, No 1249 and up a quando, cessato il regime di blocco dei fitti, non sarà provveduto alla revisione generale delle rendite catastali delle unità immobiliari urbane, il reddito imponibile di tali unità è determinato applicando alle rendite catastali definite con reference to the economic elements of the three years 1937-1939 to update the coefficients, for various categories of properties, will be determined each year Minister for Finance, after consultation with the Central Commission census.
In our day, the update system of land rents in applying the coefficients can be useful in case of succession have opened before 1992 and never made (or corrected) in order to contextualize the values \u200b\u200bto be declared.
In the chart below I have highlighted, for both the Urban Land Registry and for the Land Cadastre, the coefficients update, divided by year of entry into force with references to the Official Gazette on which they were published.
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