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GrStG Grundsteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Schuldner der Grundsteuer ist derjenige, dem der Steuergegenstand bei der Feststellung des Grundsteuerwerts zugerechnet ist.
(2) Ist der Steuergegenstand mehreren Personen zugerechnet, so sind sie Gesamtschuldner.
Quelle: BMJ
Import: