{"id":15320,"date":"2017-09-04T08:46:39","date_gmt":"2017-09-04T08:46:39","guid":{"rendered":"https:\/\/resources.geodetic.co\/?p=15320"},"modified":"2017-09-08T14:11:30","modified_gmt":"2017-09-08T14:11:30","slug":"containers-buildings-or-not-buildings","status":"publish","type":"post","link":"https:\/\/resources.geodetic.co\/en\/containers-buildings-or-not-buildings\/","title":{"rendered":"Containers – Buildings or not buildings?"},"content":{"rendered":"

[vc_row][vc_column 0=””][vc_column_text]<\/p>\n

The subject of the issue in the context of building records and property tax <\/strong><\/h3>\n

<\/div>\n

In the years 2015-2017 I had several commissions to verify whether the building is a building (in Polish law it is called \u201cbudynek\u201d) or non-building structure \u00a0(in Polish law it is called\u201d budowla\u201d). A strange commission, but if you don\u2019t know what it is about, it must be about money, and exactly property taxes. One of my customers noticed that in the collective portfolio of buildings on its plots there are container objects which are classified as buildings (pl.: budynki) in the geodesy office. Let\u2019s assume a surveyor measures any building (Pol.: budynek)\u00a0 or non-building structure (pol.: budowla) and both are built structures or facilities \u00a0(called \u201cobiekty budowlane\u201d in Polish Building Law). \u00a0If those facilities stand on concrete basis (and it doesn\u2019t stand on the hollows), or it is located on poles put in the ground, then in such cases it is treated in geodesy according to the G-5 Instruction as a building \u00a0(Pol.: budynek). It is so because it has a permanent connection of the structure of the building to the ground through an intermediate foundation which transfers the load to the subsoil by means of additional structural elements. So the containers (set of containers) can also be treated as a building (Pol.: budynek) on an intermediate foundation. I will immediately say that these are not containers for construction time because these are never treated as buildings (Pol.: budynek).<\/strong><\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column 0=””][vc_column_text]<\/p>\n

<\/div><\/h3>\n

Stand of the Chief Surveyor of the Country<\/strong><\/h3>\n

<\/div><\/h3>\n

Translation of the opinion of the Chief Surveyor of the Country \u201cThe issues raised in your letter are also explained in the G-5 Instruction (Technical Guidelines), which also includs the earlier regulations. According to the content of \u00a7 17 excerpt 1 point 2 of the G-5 Instruction the records show data concerning buildings, which constitute the constituents of land properties. And \u00a7 17 point 4 explains what is meant by permanent connection of the structure of the building to the ground. The permanent connection of the building\u2019s construction directly with the ground is the foundation of the building on the foundation benches, foundation floors or other foundations directly on the stable ground. \u00a0The permanent connection is also the foundation \u00a0of the building on the so-called \u201cintermediate foundation\u201d, transferring the load to the ground using additional construction elements such as piles or wells ditched in the ground, foundations, etc. In Annex No. 1-83 of the G-5 Instructions the definition of a built structure\u00a0 (Pol.: obiekt budowlany) for public statistics is defined in the Regulation of the Council of Ministers from 30.12.1999r. mentioned above.”<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=”stretch_row_content” equal_height=”yes” css_animation=”fadeIn” bg_type=”image” parallax_style=”vcpb-vz-jquery” bg_image_new=”id^15201|url^https:\/\/resources.geodetic.co\/wp-content\/uploads\/2014\/03\/For-administrator.jpg|caption^Lease agreement |alt^Lease agreement|title^Lease agreement|description^Lease agreement ” bg_image_repeat=”no-repeat” bg_image_size=”contain” bg_img_attach=”fixed” parallax_sense=”30″ bg_override=”1″ disable_on_mobile_img_parallax=”disable_on_mobile_img_parallax_value” enable_overlay=”enable_overlay_value” overlay_pattern=”01.png” overlay_pattern_opacity=”85″ overlay_pattern_attachment=”fixed” css=”.vc_custom_1501158718667{padding-top: 69px !important;padding-bottom: 69px !important;}”][vc_column 0=””][vc_column_text css_animation=”fadeIn”]<\/p>\n

Containers – Buildings or not buildings? <\/strong><\/span><\/h2>\n

The subject of the issue in the context of building records and property tax<\/span> <\/strong><\/h3>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column 0=””][vc_column_text]<\/p>\n

<\/div><\/h3>\n

What is the conclusion?<\/h3>\n

<\/div><\/h3>\n

\u201cWhereas, the explanation of the term \u2013 \u201cstructures connected with the ground\u201d in durable way \u2013 should be referenced to Art. 47 and 48 of the Civil Code. In accordance with the regulations, part of the thing is everything that can\u2019t be detached from it without damage or significant change to the whole or without damage or significant change to the disconnected object. On the other hand, the constituent parts of the ground include buildings and other equipment permanently bound to the ground, if the specific regulation doesn\u2019t exclude them.<\/p>\n

The above definitions and terms show that a tin garage isn\u2019t a built structure (Pol.: obiekt budowlany) because it can be detached from the ground without damaging or significantly altering the disconnected object. It doesn\u2019t a component of the ground. “. The conclusion is that the garage can\u2019t be a building (Pol.: budynek).<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column 0=””][vc_column_text]<\/p>\n

<\/div><\/h3>\n

Set of containers<\/strong><\/h3>\n

<\/div><\/h3>\n

Imagine we have a set of container buildings, which are located on a poured concrete slab and importantly they have utilities (electricity, water, sewage \u2013 connected with the ground permanently), then removing \/ relocating of these containers to another location is not possible because elsewhere they will not be able to fulfill such functions as they do now. There is normal permanent office work, so this is an office function – they are a building (Pol.: budynek). Additionally, there is a concrete pour under the containers (intermediate foundation), and without utilities (gas, water, etc.) the building wouldn\u2019t fulfill its office function. Personally, I believe that these “containers” specifically are buildings in accordance with the Land and Buildings Register (Pol.: Ewidencja Grunt\u00f3w i Budynk\u00f3w) and therefore the amount for the property tax should be charged against the usable floor area in accordance with the Local Taxes and Charges Act 12.01.1991 (pl.: Ustawa o podatkach i op\u0142atach lokalnych 12\/01\/1991r.).<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=”1\/2″][vc_single_image image=”15252″ img_size=”500×500″ alignment=”center” css_animation=”fadeIn”][\/vc_column][vc_column width=”1\/2″][vc_single_image image=”15204″ img_size=”500×500″ alignment=”center” css_animation=”fadeIn”][\/vc_column][\/vc_row][vc_row][vc_column 0=””][vc_column_text]<\/p>\n

<\/div><\/h3>\n

Note<\/strong><\/h3>\n

<\/div><\/h3>\n

Usable area according to the Local Taxes and Charges Act is different from the plot building area stated in the register of buildings – in the excerpt from land register there is a plot building area which could be generalized as a floor area. The usable area in the Local Taxes and Charges Act is different from the usable floor area in accordance with PN-ISO 9836: 1997 Standard. If the surveyor made an inventory of the building in question in 2010, I assume that he had an commission for this as well as knowledge and documentation related to this. He acted on explicit orders and according to guidelines received. The Chief Land Surveyor accepted an inventory from him and he had no objections in 2010 (building or non-building structure \u2013 Pol.: budynek czy budowla). If the surveyor classified something as a building, it is a building. Until present according to the law those building structures have been classified \u00a0as buildings (Pol.: budynki).<\/p>\n

\u00a0<\/strong>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column 0=””][vc_column_text]<\/p>\n

<\/div><\/h3>\n

G5- Technical Instruction<\/h3>\n

<\/div><\/h3>\n

Paragraph 17 point 2 of the G-5 Technical Instruction – Land and Building Records states that all buildings are listed in the register except:<\/p>\n

\u2022 Buildings intended for temporary use during construction works<\/p>\n

\u2022 Temporary buildings that are exclusively exhibition exhibits without any function and located in the area intended for this purpose.<\/p>\n

\u2022 Gazebos and farm buildings on garden plots with a development area of \u200b\u200bup to 25m\u00b2 in cities and 35m\u00b2 outside city limits, and a height of 5 meters on steep roofs and 4 meters on flat roofs.<\/p>\n

\u2022 Buildings that have the character of a building, but have no foundations, ie the foundation of permanently bound buildings, which safely transfers the building to the ground.<\/p>\n

\u2022 Underground structures with the character of a building<\/p>\n

\u2022 Electricity stations<\/p>\n

\u2022 Buildings located in enclosed areas recognized under separate regulations as objects for which the information is classified<\/p>\n

\u2022 Buildings unsuitable for permanent use due to their poor technical condition<\/p>\n

\u2022 The buildings for which it was issued, under construction law, the final decision of the demolition law or allowing demolition.<\/p>\n

Permanent connection of the structure of a building with the ground is understood as:<\/p>\n