Agriculture belongs to urban areas
Technical literature Assessment in rural areas 1 Definition and characteristics of rural areas
1.1 Features and indicators
When comparing the different definitions of rural areas, it is noticeable that there are different approaches and content-related designs. These have also been subject to a constant process of change over the past few decades. That's how Henke defines 1Henkel, G .: The rural area: the present and processes of change since the 19th century in Germany, Stuttgart, 2004, p. 30 f, http://www.freiereferate.de. the rural area (in abbreviated form) as a near-natural settlement area characterized by agriculture and forestry with low built-up and population density. Particular emphasis is placed on demographic characteristics, with the differences between town and country being emphasized. In part, the population development and structure is analyzed very closely. On the other hand, the term is mainly used as a spatial category or defined under political objectives. Statistical classification questions are also raised. Likewise spatial planning up to the instrument of agricultural policy. Some definitions are explicitly given for the above.
The Federal Office for Building and Regional Planning 2BMVBS / BBSR (Ed.) Rural Areas in Demographic Change. BBSR online publication 34/2009, urn: nbn: de009-ON3409R142, www.demographie-online.de. describes the rural area as a room category that is in â € œ [â € ¦] Rural areas of higher density and rural areas of lower density can be subdivided and opposed to urbanized areas and agglomeration areasâ €. The state's responsibility (public service) is in the foreground in order to influence the demographic development of the rural area (improvement of the infrastructure, creation of sources of income, use of labor potential, maintenance function for the urban centers). Hoppe 3Hoppe, T .: Rural space in the 21st century - reassessment of an underestimated space category, Verlag BOD, 2010. relies on a functional-genetic definition as â € žendogenous room categoryâ € œ off. So-called rural structural elements, such as the dominant agricultural sector or the ecological compensatory function, are discussed for the aforementioned definition. The OECD 4OECD test report on policy for rural areas, 2007. on the other hand, focuses on the population density, which is described as predominantly rural (rural) or predominantly urban (urban) with a proportion of the population in rural areas Municipalities with fewer than 150 inhabitants per km² in so-called NUTS 5NUTS: Nomenclature des unités territoriales statistiques. Hierarchical system for the identification and classification of the spatial reference unit of official statistics in the member states of the EU. E.g. NUTS I = Hessen, NUTS II = Reg. Bez. Kassel. II or NUTS III regions. If we add up the indicators from Barthelemy and Vidal, 6Barthelemy, P.A, Vidal, C .: The Rural Area of the European Union, Eurostat, http: ec.europa.eu/agriculture/envire/report/de/raved/report. then the following features of rural areas can be used:
the population density
(rural areas below, EU: 115 inhabitants per km², urban areas 150 to 500 inhabitants / km²)
the population development
(Growth, migration, level of certain regions)
the population structure
(Rejuvenation or obsolescence of a region)
income and employment
(Gross domestic product per capita, share of agriculture, wealth of a region, unemployment rate, people employed in agriculture, part-time farmers)
(more than half of the area of Europe is cultivated by farmers; 7http://ec.europa.eu/agriculture/enviv/report/de nur-de / report htm, from 10.11.2011, p. 4. Structuring of the areas, operational structures, geographical location and infrastructure)
(Producer of agricultural products, producer of raw materials, provision of services, agriculture and environmental protection, tourism, alternative energy generation and rural cultural heritage)
the promotion of rural areas
(Agricultural policy of the countries and the European Union (EU))
The Federal Institute for Building, Urban and Spatial Research 8Federal Institute for Building, Urban and Spatial Research, www.bbsr.bund.de. provides the following definition.
â € œAll large cities and urban districts form the urban area, all rural areas form the rural areaâ €.
In Germany 9www.destatis.de. As of December 31, 2016, there were 294 rural districts in which around 96% of the population of Germany (82.5 million people) live. The area of the independent cities and districts is around 357.5 kmÂ² with a population density of 231 per kmÂ².
Focusing the definition on population size and density alone would not do justice to the taxation. The rural area consists not only of the natural area (agriculture, forestry, nature conservation), but is closely linked to the settlement structures. It is surrounded by a peripheral space that is less populous and less attractive than the city. However, these peripheral areas have become more interesting for urban centers in recent decades due to structural changes in agriculture and improved infrastructure. In this way, the villages in the vicinity of the cities have become â € œsleep townsâ € of the urban space, although the village character has partly been retained in these villages.
In addition to the individual farms, there are also densely populated areas within the rural area, e.g. settlements (several agricultural and residential properties), localities and villages which, from a property valuation point of view, also belong to the rural area. Geographically, the room categories, based on the property valuation, can be represented as follows:
Overview 1: Relationship between rural space and urban space
A definition of rural space suitable for the assessment is:
"A rural area is a geographic area that is located outside Cities and Towns" 10WordNet Sech-31, Wordweb.princeton.edu.Retreived 2013-04-25.
The city as an urban space has one:
very high population density
very high density of buildings
many service providers
very good infrastructure.
It radiates on the peripheral space, which counts as a connecting space to the rural area. These "remote areas" are characterized by:
less centrality, partly village character, villages have partly adapted to the urban space
attractive quality of living
low population density compared to the city
Declining influence of rural space, increases the influence of urban space
increased influence of commercial and residential developments for commuters (dormitories)
even cheaper real estate prices across from the city
The purely rural area (rural) is characterized by:
low population density
rural way of life (social and ecclesiastical character, cultivation of customs)
Production of raw materials and food products
Characterized by agriculture and forestry, nature conservation (ecological compensation area), renewable energies (photovoltaics, wind power, biomass, recreation areas, tourism)
Development: individual courtyards, estates, rural settlements, villages
From the point of view of taxation, the definition of the term concentrates, among other things, on agriculture and rural structures, as well as related reasons for valuation and objects of valuation (see Chapter 2). In the specialist literature 11Fischer, R .: Evaluation of agricultural businesses in: Petersen / Zwiener / BrÃ¶sel (Ed.), Handbuch Unternehmensrechnung, Bundesanzeiger Verlag, 2012, 2nd edition 2017. § 201 Building Code (BauGB) 12See the version based on the law to adapt the Building Code to EU directives of June 24, 2004, Federal Law Gazette I, 1359. with regard to the definition of "agriculture" used. Therefore belong to agriculture
Meadow and pasture farming including animal husbandry, provided that the fodder can mainly be produced on the agriculturally used areas belonging to the agricultural operation
commercial fruit growing
professional freshwater fishing
After Wehner, Fischer, Wenzl / Adel 13Wehner, Fischer, Wenzl / Adel: Evaluation of agricultural operations in family law disputes, volume 174, HLBS Verlag 2006. The agricultural operation (also estate according to Â§ 2049 German Civil Code (BGB)) is an organized set of production factors for the production of one or several products in a technically and spatially related area. The agricultural operation also includes ancillary operations or sub-operations.
The appraisal or valuation of objects in rural areas does not only extend to agricultural operations, but to all objects in rural areas. A distinction must also be made between the outside area according to Â§ 35 BauGB and the inside area according to Â§ 34 BauGB. According to Â§ 35 BauGB, projects are only permitted if they are not opposed to public concerns. On the other hand, § 34 BauGB regulates the admissibility of projects within the built-up districts. This building law assignment plays a central role in the valuation in rural areas in order to correctly classify the planning law status and to be able to carry out the quality determination required by Â§ 4 Real Estate Valuation Ordinance (ImmoWertV).
The following illustration shows various reasons for evaluation:
Overview 2: Evaluation events in rural areas
The overview shows the extensive catalog of tasks for an assessment in rural areas. The ImmoWertV, which has been in effect since July 1, 2010 14A.a.O. also reflects various valuation consequences from the development of the rural area. Examples are:
the consideration of general value ratios according to Â§ 2 and Â§ 3 ImmoWertV; so also the economic and demographic development of an area
the quality reference date and the condition of the property in accordance with Â§ 4 ImmoWertV; For example, areas for building structures for research, development or use of renewable energy, areas to compensate for interventions in nature and the landscape
the state of development according to Â§ 5 Abs. 1 ImmoWertV as areas of agriculture or forestry
the location characteristics of properties in accordance with Â§ 6 para. 4 ImmoWertV
the presentation of arable land or grassland figures for agriculturally used areas for standard land values, in particular in accordance with § 10 Paragraph 2 No. 1 ImmoWertV
The current valuation methods such as comparative value method, income value method and the real value method are also used in agricultural taxation. KÃ¶hne 15KÃ¶hne, M .: Landwirtschaftliche Taxationslehre, 4th edition, Eugen Ulmer Verlag, 2007. has laid the substantive and methodological foundations of agricultural evaluation in several papers. Diverse specifics such as the agricultural taxation of animals, agricultural machinery, payment claims, delivery rights and hunts are also presented. Many specifics are also in agricultural regulations, such as the valuation order 16Fischer / Karg / Niebuhr / Wenzl: Estimation regulations for agricultural leasing, HLBS e.V. (Ed.), HLBS Verlag 2012. for agricultural leasing and compensation regulations for agriculture 17Compensation guidelines for agriculture (LandR 78) of July 28, 1978, BAnz. February 4, 1997. (LandR 78) included. The considerable importance of the rural area in Europe and Germany is not only expressed in the specialist literature and regulations, but is also reflected in facts and figures:
In the EU were, according to Eurostat 18Statistical Office of the European Union (EUROSTAT or ESTAT), http://ec.europa.eu/eurostat.eu. Employed more than 48 million people in the entire food chain in 2008. Today every sixth job in the EU depends on agricultural production. 19European Economic and Social Committee (EESCinfo), special edition September 2011/7, p. 5.
In 2010, around 1.1 million people were employed in agriculture in Germany. 20Agricultural statistics: fewer farms, more eco, http: //www-slownews-de/archiv-jan-feb-2011/agrarstatistik-weniger- Betr.htm (from 14.01.2012).
In 2010, 300,700 farms in Germany cultivated 16.8 million hectares of agricultural land.
The production value of German agriculture and fishing reached an estimated amount of € 51.1 billion in 2016. 21Agricultural statistics, loc. Cit., And situation report http://www.situations-bericht.de/indexasp, p. 5.
Oil farming doubled the area under cultivation in Germany within 10 years. In 2016, 27,132 organic farms worked on an area of 1.25 million hectares, that is 7.5% of the total agricultural area. 22BML: Organic farming, farms and areas of organic farming in Germany (1994 to 2013).
The use of other income alternatives is of particular importance for rural areas. After all, a third of all agricultural businesses in Germany generated such income. The generation of renewable energies (42%), contract work (28%) and forestry (24%) should be emphasized.
The German food industry generated sales of € 171.3 billion in 2016. This branch of industry is the third largest employer after the automotive industry and mechanical engineering. 580,000 people are employed in 5,940 food companies.
In 2016, the German food retail trade achieved total food sales of € 255 billion.
These data show the enormous economic importance of the rural area.
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