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T, SkilyrWifyriryfirfrsluskv.1.mlsl.eraWskattaWilihafifyrntaWfulluaWteknutillititil42.  gr.allarfyrnanlegareignirsnarognUttmgulegarhmarksniWurfrslurviWskiptakrfum  ogvrubirgWum.XerskilyrWiaWarWisekkithlutaWvegnatekjuranna2010tilogmeW   2014.Rkisskattstj;rigeturheimilaWskattaWilaaWtakaYttsamskttunogsameininguviW  X aWraskattaWilaeWaskiptinguuppfleiriflgaWuppfylltumskilyrWumYessakvWis. K #    Standieftirrslok2014eftirgjfskuldasemhrrieren500millj.kr.erskattaWilaheim    iltaWfraYaWsemumframertilteknameWjfnumfjrhWumtekjurunum2015tilog    meW2019.Seftirgjflgrien500millj.kr.lokrs2014fristhnekkitiltekna.     EftirgefnarskuldirsemeinhvernhtttengjastrefsiverWrihttsemiskattaWilaskaltekju wO  frannokkursfrdrttar. 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S+! \  C-liWur8.gr.lagannaorWastsvo:Hlutdeildtsvarstekjumsveitarflagaaflagningar " stofnitsvarsrhvert: #  =(uh80"i0J"  i0J^2uh  1  .3  Ԉ0    ernemi0,77%tiljfnunarvegnarekstursgrunnsk;la,i0J^_݌ $ Ќ  "i0J"  i0J_2uh  2  .3  Ԉ0    ernemi0,95%tiljfnunarvegnamlefnafatlaWra.i0J_(`݌!W% Ќ   (g08=f^  ViWskilstaWgreiWslutsvarstilsveitarflagasamkvmtlgumumstaWgreiWsluopin J""& berragjalda,nr.45/1987,skaljafnframtgeraJfnunarsj;Wisveitarflagaskilhlutdeild #' sj;WsinsstaWgreiWslutsvars,sundurliWaWskv.1.og2.tlul.1.mgr.YessastafliWar. #( @!28.gr. v%N!*   ViW9.gr.lagannabtistnUrstafliWur,svohlj;Wandi:TilgreiWslujfnunarframlagavegna A&"+ Yj;nustuviWfatlaWa,sbr.13.gr.a.  '", _ '#- @!29.gr. (   0staWorWanna,,a-,b-ogc-liW8.gr. a-liW10.gr.lagannakemur:a-ogb-liWog1.tlul.  1.mgr.c-liWar8.gr.  @!30.gr. T,   0staWorWanna,,TekjumJfnunarsj;Wsskv.c-liW8.gr. 1.mgr.13.gr.lagannakemur:  TekjumJfnunarsj;Wsvegnarekstursgrunnsk;laskv.1.tlul.1.mgr.c-liWar8.gr.  @!31.gr.  X   eftir13.gr.lagannakemurnUgrein,13.gr.a,svohlj;Wandi: K #    StofnuWskalsrstkdeildinnanJfnunarsj;WssveitarflagavegnamlefnafatlaWra.Tekj    urJfnunarsj;WssveitarflagavegnamlefnafatlaWraskv.2.tlul.1.mgr.c-liWar8.gr.skulu    rennasrdeildinaaukframlagaaffjrlgumvegnaYj;nustuviWfatlaWa.     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YrnUttartiljfnunarvegnaYj;nustuviWfatlaWa.samahttbersrdeildinbyrgWrekstr " arhallafasteignasj;WsinssumslktaWrWa.RWherraerheimiltmeWsamYykkiSambands # slenskrasveitarflagaaWleggjafasteignasj;WinnniWurogskaleignumhansrWstafaWtil  $ srdeildarJfnunarsj;Wssveitarflaga,sbr.1.mgr. !W%   RWherraseturreglugerWnnarireglurumstarfsemifasteignasj;WsinsaWfenginnium J""& sgnvelferWarrWherra,SambandsslenskrasveitarflagaogrWgjafarnefndarJfnunarsj;Ws #' sveitarflaga,svosemumnUtinguteknafasteignasj;WsinstiljfnunarvegnaYj;nustuviW #( fatlaWa,hvernigleigufjrhWirskulukveWnar,umrekstrarform,stj;rnun,leiguogslufast $ ) eignaogheimildirsveitarflagatilYessaWfelaWrumaWilumreksturfasteignanna. v%N!*   A&"+ @!& a  32.gr. (   EftirfarandibreytingarverWa2.mgr.20.gr.laganna:  ! !"i0J"  i0J!x2g  a  .3  Ԉ0    L  M  OrWin?31.desember fallabrott.'a(qwi0J!xNx݌ Ќ  "i0J"  i0JNy2g  b  .3  Ԉ0    ViWbtistnUr_mlsliWur,_Ԁsvohlj;Wandi:Hafieinstaklingurttlgheimilifleirieneinu a sveitarflagitekjurinuskalleggjahanntsvarsemskiptisthlutfallslegaeftir_bsetu T, tma_Ԁogskaltsvarshlutfallfyrirhvert_bsetutmabil_ԀfaraeftirYvsemviWkomandi  sveitarstj;rnkveWurskv.1.mgr.24.gr.ogefviW6.mgr.24.gr.i0JNy{y݌ Ќ  @!33.gr.  X   EftirfarandibreytingarverWa1.mgr.23.gr.laganna: K #   6(Eh80"i0J"  i0JH}2Eh  a  .3  Ԉ0    0staWhlutfallstlunnar,,13,28% kemur:14,48%.i0JH}u}݌   Ќ  "i0J"  i0J^~2Eh  b  .3  Ԉ0    0staWhlutfallstlunnar,,11,24% kemur:12,44%.i0J^~~݌   Ќ   (g086|@!34.gr. wO    ViWlginbtastYrjnUkvWitilbrWabirgWa,svohlj;Wandi: B    a.(XI.)     0fjrlgumskaltryggjasrstkframlgvegnatilfrsluYj;nustuviWfatlaWafrrkitil {  sveitarflagameWeftirfarandihtti: nF  3(5h80"i0J"  i0J25h  a  .3  Ԉ0    Framlgrunum2011,2012og2013tilaWvegauppm;tiveikristWutsvars 9 stofnsins.i0J?݌ Ќ  "i0J"  i0Jf25h  b  .3  Ԉ0    Framlgrunum2011,2012og2013vegnanotendastUrWrarpers;nulegraraWstoWar.i0Jf݌ Ќ  "i0J"  i0J25h  c  .3  Ԉ0    Framlgrunum2012og2013vegnabiWlistaeftirYj;nustu.i0Jτ݌r Ќ  "i0J"  i0Ją25h  d  .3  Ԉ0    Framlgrunum2011,2012og2013vegnabreytingarkostnaWar,tilfrslu,aWlgunar e= ogtfrsluYj;nustunnar.i0Ją݌0 Ќ   (g083  b.(XII.)    Framtilrsins2014erusveitarflgbundinafYvaW0,25pr;sentustigafYeirrihkkun i tsvarssemYeimertryggWvegnayfirfrslumlefnumfatlaWrarennibeinttilYj;nustuviW \4 fatlaWainnanviWkomandiYj;nustusvWa. '   c.(XIII.)    rinu2011skulugreiWslurframlagarJfnunarsj;Wisveitarflagatilsveitarflaga `  vegnaYj;nustuviWfatlaWatakamiWafheimildarkvWi6.gr.samkomulagsrkisogsveitar S+! flagaumtilfrsluYj;nustuviWfatlaWahvaWvarWarsrstaktaWlgunartmabilYarsembeinar " greiWslurtilsveitarflagaogYj;nustusvWabyggjastaWhlutatileWalluleytiframreikn # uWumrekstrarkostnaWirsins2010.  $   V.KAFLI J""&  Breytinglgumnr.50/1988,umvirWisaukaskatt,meWsWaribreytingum.  #' 35.gr. #(   ViW3.mgr.38.gr.lagannabtistnUrmlsliWur,svohlj;Wandi:Skattranns;knarstj;rirkis $ ) insgeturYguranns;knarmlsleitaWrskurWarhraWsd;msumleitoghaldlagningugagna v%N!* heimilumogWrumstWumsem2.mlsl.tekurekkitil. A&"+    '", @!&   36.gr. (   ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:'(     XrttfyrirkvWiVII.kaflaog7.mgr.20.gr.ergjalddagavirWisaukaskattsvegna_upp  gjrstmabilsins_Ԁn;vemberogdesemberrinu2010,sbr.1.mgr.24.gr.,heimiltaWfratil a _innskatts_Ԁ_virWisaukaskattsskUrslu_ԀallanvirWisaukaskattvegnaviWkomandi_uppgjrstmabils_, T, Y;tteinungishlutaafgjaldfllnumvirWisaukaskattihafiYeimtmaveriWskilaW,sbr.kvWi  tilbrWabirgWaVItollalgum,nr.88/2005.    VI.KAFLI  X  Breytinglgumnr.24/2010,umgreiWsluuppgjropinberumgjldumlgaWila K #  ogeinstaklingaatvinnurekstri,meWsWaribreytingum.     37.gr.      EftirfarandibreytingarverWa1.gr.laganna:    3(5h80"i0J"  i0J{25h  a  .3  Ԉ0    1.mgr.orWastsvo:i0J{݌wO  Ќ  0  0   v LgaWilarogeinstaklingarsemeruoghafaveriWatvinnurekstriogeruvanskilum B  meWvirWisaukaskatt,staWgreiWsluopinberragjalda,tryggingagjaldogYing-ogsveitar    sj;WsgjldsemhafagjaldfalliWfyrir1.janar2010getas;ttumfresttilgreiWsluuppgjrs   Yeimvanskilumtil1.jl2011.{  "i0J"  i0JU25h  b  .3  Ԉ0    eftir1.mgr.kemurnUmlsgrein,svohlj;Wandi:i0JU݌nF Ќ  0  0   v Einstaklingarsems;tthafaumgreiWsluaWlgunsamkvmtlgumnr.101/2010,um 9 greiWsluaWlguneinstaklinga,getas;ttumgreiWsluuppgjrsamkvmtlgumYessum  vegnavangoldinsvirWisaukaskattsogafdreginnarstaWgreiWsluopinberragjalda.Hafni  umboWsmaWurskuldaraums;kneinstaklingsumgreiWsluaWlgunskalums;knsam r kvmtYessarimlsgreinafgreiddsamrmiviW1.mgr.e=  (g083@!38.gr.    0staWdagsetningarinnar?1.okt;ber2011 1.mlsl.2.mgr.5.gr.lagannakemur:1.jl  2012. i @!39.gr. '   eftir5.gr.lagannakemurnUgrein,6.gr.,samtfyrirsgn,svohlj;Wandi:    SrstkniWurfellingtekjuskattilgaWilasemgjaldfalliWhefurfyrir1.janar2010.  Λ  Hafiumskjandiskv.1.gr.fengiWsrtkaskuldaaWlgunsamkvmtlgumnr.107/2009, `  umaWgerWirYgueinstaklinga,heimilaogfyrirtkjavegnabanka-oggjaldeyrishrunsins, S+! ertollstj;raheimiltaWfallastbeiWniumniWurfellingutekjuskattsaWhluta,endateljitoll " stj;rihagsmunumrkissj;WsbeturborgiWmeWslkriniWurfellingu.UmskjandaberaWleggja # framYauggnsemhinsrtkaskuldaaWlgunbyggistsamtWrumYeimggnumsem  $ tollstj;riferfram. !W%   Hafiumskjandiskv.1.gr.ekkifengiWsrtkaskuldaaWlgunsamkvmtlgumnr. J""& 107/2009,umaWgerWirYgueinstaklinga,heimilaogfyrirtkjavegnabanka-oggjaldeyris #' hrunsins,ertollstj;raheimiltaWfallastbeiWniumniWurfellingutekjuskattsaWhluta,enda #( teljitollstj;rihagsmunumrkissj;WsbeturborgiWmeWslkriniWurfellingu.Umskjandaber $ ) aWleggjaframYauggnsemtollstj;riferfram. v%N!*   Fallisttollstj;riniWurfellingutekjuskattsskv.1.og2.mgr.kemurslkniWurfellingtil A&"+ framkvmdarYegarumskjandihefuruppfylltllnnurskilyrWilagaYessara.Tollstj;ri  '", gefurtskuldabrfvegnaYesshlutatekjuskattssemekkierfelldurniWursamrmiviW '#- kvWi5.gr.NiWurfellingtekjuskattskemurY;aldreitilgreinaefskattkrafaertilkomin ( vegnaendurkvrWunarskattyfirvaldatekjuskattivegnaskattsvika.    VII.KAFLI a  Breytinglgumnr.129/1997,umskyldutryggingulfeyrisrttinda T, ogstarfsemilfeyrissj;Wa,meWsWaribreytingum.   40.gr.    0staWorWanna?staWistpr;fverWbrfaviWskiptumsamrmiviW53.gr.lagaumverW   brfaviWskipti 4.mgr.34.gr.lagannakemur:staWistpr;fverWbrfaviWskiptumsamrmi  X viW53.gr.lagaumfjrmlafyrirtki. K #  @!41.gr.      0staWrtalsins?2009 1.og2.mgr.kvWistilbrWabirgWaVIlgunumkemur:2010.     VIII.KAFLI B   Breytinglgumnr.152/2009,umstuWningviWnUskpunarfyrirtki.     42.gr.     1.gr.lagannaorWastsvo: {    MarkmiWYessaralagaeraWeflaranns;knirog_Yr;unarstarf_Ԁogbta_samkeppnisskilyrWi_ nF _nUskpunarfyrirtkja_ԀmeWYvaWveitaYeimrtttil_skattfrdrttar_ԀvegnakostnaWarviW_nU 9 skpunarverkefni_.  @!43.gr. r   2.gr.lagannaorWastsvo: e=   LgYessigildaumfyrirtkisemerueigendurranns;knar-eWa_Yr;unarverkefna_ԀsemstaW 0 festhafaveriWaf_Ranns;knamiWstW_Ԁ0slandsskv.5.gr.Hsk;larogopinberarstofnanirtelj  astekkifyrirtkiskilningilagaYessara.  @!44.gr. \4   EftirfarandibreytingarverWa3.gr.laganna: '  (g00"i0J"  i0J2g  a  .3  Ԉ0    1.,2.,3.,4.,6.,10.,11.og13.tlul.fallabrottogbreytistnmerarWannarra_tluliWa_  samrmiviWYaW.i0J݌ Ќ  "i0J"  i0J2g  b  .3  Ԉ0    5.tlul.orWastsvo:NUskpunarfyrirtki:LgaWilarskv.1.og3.tlul.1.mgr._2._Ԁgr.laga `  nr.90/2003,umtekjuskatt,semstundaranns;knireWaYr;unsamkvmtlgumYessum.i0JL݌S+! Ќ  "i0J"  i0J2g  c  .3  Ԉ0    8.tlul.orWastsvo:Ranns;knar-og_Yr;unarkostnaWur_:BeinnkostnaWurviWverkefni " semhlotiWhefurstaWfestinguskv.5.gr.,svosemvegnastarfsmanna,tkja,hsnWis, # _aWkeyptrar_Ԁranns;knar-og_Yr;unarvinnu_Ԁogannarra_aWfanga_ԀsemeingnguerunotuWviW  $ verkefniW.i0J*݌!W% Ќ  "i0J"  i0J۲2g  d  .3  Ԉ0    9.tlul.orWastsvo:Ranns;knir:SkipulagWarranns;knireWamikilvgarathuganirsem J""& erutilYessfallnaraWstuWlaaWflunnUrrarYekkingaroghfnitilYr;unarnUjum #' afurWum,ferlumeWaYj;nustueWatilaWkomatilleiWarumtalsverWumendurb;tumaf #( urWum,ferlumeWaYj;nustusemertilstaWar.XrnyfirskpunYttafl;knumkerfum, $ ) semnauWsynlegirerufyrirranns;knir,einkumalmennar_tknifullgildingar_,Y;ekki v%N!* _frumgerWum_Ԁsemtilgreindareru10.tlul.i0J۲݌A&"+ Ќ  "i0J"  i0J2g  e  .3  Ԉ0    15.tlul.orWastsvo:Xr;un:flun,sameining,m;tunognotfyrirliggjandivsinda  '", legrar,_tknilegrar_,_viWskiptalegrar_ԀeWaannarrarviWeigandiYekkingarogfrniYeim '#- tilgangiaWvinnaaWtlunumeWarWstfunumoghnnunfyrirnUjar,breyttareWa ( endurbttarafurWir,ferlaeWaYj;nustu.XettakanneinnigaWfelasr,tildmis,aWra  starfsemisemhefuraWmarkmiWi_hugmyndaskilgreiningar_,tlanirogskrningunUrra  _afurWa_,ferlaogYj;nustu.SlkstarfsemikannaWfelasrgerW_uppkasta_,teikninga,tl a anaogannarraskjala,endasuYauekkitluWtilnotkunar_atvinnuskyni_.i0Jٶ݌T, Ќ  "i0J"  i0J2g  f  .3  Ԉ0    ViWbtasteftirfarandi_orWskUringar_Ԁrttristafr;fsrW,svohlj;Wandi:i0J݌ Ќ  "m"  mؼ0  0ww 2g  1  .3  Ԉ0v  LtiWfyrirtki:FyrirtkisemermeWfrrien50starfsmennogermeWrlegaveltu  undir2millj;num_evra_Ԁog/eWa_efnahagsreikning_Ԁundir2millj;num_evra_,sbr.I.viW   aukaviWreglugerWframkvmdastj;rnarinnar(_EB_)nr.800/2008fr6.gst2008,  X YarsemtilgreindirerutilteknirflokkaraWstoWarsemsamrUmastsameiginlegamark K #  aWnumtil_beitingar_Ԁ61.og62.gr.samningsinsumEvr;pska_efnahagssvWiW_.mؼ݌  vv Ќ  "m"  m0  0ww 2g  2  .3  Ԉ0v  MeWalst;rtfyrirtki:FyrirtkisemermeWbilinu50!250starfsmennogermeW    rlegaveltuundir50millj;num_evra_Ԁog/eWa_efnahagsreikning_Ԁundir43millj;num   _evra_,sbr.I.viWaukaviWreglugerWframkvmdastj;rnarinnar(_EB_)nr.800/2008.m݌wO vv Ќ  "m"  m0  0ww 2g  3  .3  Ԉ0v  St;rtfyrirtki:FyrirtkisemermeWfleirien250starfsmenn,sbr.I.viWaukaviW B  reglugerWframkvmdastj;rnarinnar(_EB_)nr.800/2008.m݌  vv Ќ  @!45.gr. {    4.gr.lagannaorWastsvo: nF   Ums;knumstaWfestinguranns;knar-eWa_Yr;unarverkefni_Ԁskalberast_Ranns_ԀeigisWar 9 en1.septemberrhvert.    Ums;knskalafhentYvformisem_Ranns_ԀkveWur.MeWums;knskalfylgjagreinarg;W  lUsingverkefninusamtverk-ogkostnaWartlun. r @!46.gr. 0   EftirfarandibreytingarverWa5.gr.laganna:  ! ! (g00"i0J"  i0J2g  a  .3  Ԉ0    0staW1.mlsl.1.mgr.komatveirnUir_mlsliWir_,svohlj;Wandi:_Ranns_ԀkvarWarhvort  verkefnihlUturstaWfestingusamkvmtlgumYessum.SkilyrWiYessaWverkefnihlj;ti i staWfestingueraWYaWteljistranns;knar-eWa_Yr;unarverkefni_ԀsamkvmtlgumYessum \4 ogeinnig.i0J ݌' Ќ  "i0J"  i0J2g  b  .3  Ԉ0    0staW_fjrhWarinnar_Ԁ?5millj.kr. 2.tlul.1.mgr.kemur:1millj.kr.i0J݌ Ќ  "i0J"  i0J2g  c  .3  Ԉ0    2.mgr.fellurbrott.i0J0݌ Ќ  "i0J"  i0J2g  d  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:StaWfestingverkefna.i0J!݌`  Ќ  @!47.gr. "   EftirfarandibreytingarverWa6.gr.laganna: # ! ! (g00"i0J"  i0J92g  a  .3  Ԉ0    GreininorWastsvo:i0J9f݌ $ Ќ    0     v EfnUskpunarfyrirtkikaupirranns;knar-eWa_Yr;unarvinnu_Ԁaf_;tengdu_Ԁfyrirtki, !W% hsk;laeWastofnuntilnotaeiginstaWfesturanns;knar-eWa_Yr;unarverkefni_Ԁhkkar J""& hmarkkostnaWartiltreiknings_frdrtti_Ԁskv.10.gr.#' "i0J"  i0J-2g  b  .3  Ԉ0    Fyrirsgngreinarinnarfellurbrott.i0J-Z݌#( Ќ  @!48.gr. v%N!*   7.gr.lagannaorWastsvo: A&"+   TveWafleiri;tengdnUskpunarfyrirtkigetastaWiWsamanaWverkefniognotiWfr  '", drttarskv.10.gr.0tilviki_samstarfsverkefnis_ԀskuluupplUsingarumallaYtttakendurkoma '#- framums;knskv.4.gr.&  samtupplUsingumumtlaWahlutdeildhversogeinsranns;kn ( ar-og_Yr;unarkostnaWi_.'(  @!49.gr. a   EftirfarandibreytingarverWa8.gr.laganna: T, ! ! (g00"i0J"  i0J2g  a  .3  Ԉ0    1.!3.mgr.orWastsvo:i0J݌ Ќ    0     v ViWmat_Ranns_Ԁranns;knar-og_Yr;unarverkefnum_ԀmleitatilrWgefandi_fagnefnd  ar_ԀsemskipuWerYremurfulltrummeWreynsluafmlefnumtengdumnUskpun.Fjr   mlarWherra,iWnaWarrWherraogSamtkatvinnulfsinstilnefnafulltra_fagnefndina_. X   0     v _Ranns_ԀskalinnantveggjamnaWafrm;ttkuums;knarkvarWahvortverkefnihlUt K #  urstaWfestinguskv.5.gr.TilkynnaskalumskjandaumYkvrWun.     0     v _Ranns_Ԁskaltilkynnarkisskattstj;raumYauranns;knareWa_Yr;unarverkefni_Ԁsem    hlotiWhafastaWfestinguskv.5.gr.ogeigendurYeirra._Samstarfsverkefni_ԀskuluaWgreind   srstaklegaogupplUstumallaYtttakendurYeim.wO  "i0J"  i0J2g  b  .3  Ԉ0    4.mgr.fellurbrott.i0J%݌B  Ќ  @!50.gr.     OrWin?og/eWa6. 1.mlsl.9.gr.lagannafallabrott. {  @!51.gr. 9   FyrirsgnII.kaflalagannaverWur: _Ums;knarferli_Ԁo.fl.   @!52.gr. r   EftirfarandibreytingarverWa10.gr.laganna: e= ! ! (g00"i0J"  i0JY2g  a  .3  Ԉ0    1.mgr.orWastsvo:i0JY݌0 Ќ    0     v NUskpunarfyrirtkisemereigandiaWranns;knar-eWa_Yr;unarverkefnum_Ԁsemhlot  iWhafastaWfestinguskv.5.gr.rttsrstkum_frdrtti_Ԁfr_lgWum_Ԁtekjuskattisem  nemur20hundraWshlutumaf_tlgWum_ԀkostnaWivegnaYessaraverkefnaendasumaW i rWa_frdrttarbran_ԀrekstrarkostnaWskilningi1.mgr.1.tlul.31.gr.laganr.90/2003, \4 umtekjuskatt.HmarkkostnaWartiltreiknings_frdrtti_Ԁhjhverjufyrirtkiskalvera ' 100.000.000kr._rekstrarri_.EfumeraWrWa_aWkeypta_Ԁranns;knareWa_Yr;unarvinnu_  skv.6.gr.skalhmarkkostnaWarsamtalsvera150.000.000kr.EfumeraWrWa_sam  starfsverkefni_Ԁskv.7.gr.skalsamahmarkgildafyrirverkefniWheilden_frdrtti_Ԁskipt `  hlutfallslegamillifyrirtkjannasemtakaYtt_samstarfsverkefninu_.S+! "i0J"  i0J2g  b  .3  Ԉ0    ViW3.mgr.btistnUrmlsliWur,svohlj;Wandi:KostnaWursemfellurtilvegnaums;knar " til_Ranns_Ԁmyndarekki_frdrttarrtt_ԀhjnUskpunarfyrirtki.i0JC݌# Ќ  @!53.gr. !W%   3.mlsl.11.gr.lagannafellurbrott. J""& @!54.gr. #(   12.!14.gr.lagannafallabrott. $ )   v%N!* @!&   55.gr. 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T,   ViW3.mgr.15.gr.lagannabtistnUrmlsliWur,svohlj;Wandi:KostnaWarliWiroggjld  semumrWir2.mgr.skuluinnifalintollverWi,ntillitstilYesshvortkostnaWarliWirnirog  gjldinsuraunverulegagreiddeWaekki,endasunntaWkvarWaYaugrundvellihlutlgra   ogmlanlegraatriWa.  X @!58.gr.      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J""&   Efkutki,semhlotiWhefurendurgreiWslu,geturekkinUttmetansemeldsneytivegna #' YessaW_breytingarbnaWur_ԀeWaeinhverhlutihanshefurveriWfjarlgWureWagerWur;virkur #( innantveggjarafrYvaWvrugjaldvarendurgreittskaleigandikutkistilkynnatollstj;ra $ ) ogUmferWarstofuumaWbnaWurhafiveriWfjarlgWureWagerWur;virkuroggreiWaupp v%N!* endurgreiWslunaaWfullu.SkyldatilaWtilkynnatollstj;raogUmferWarstofuumaWbnaWur A&"+ hafiveriWfjarlgWureWafrWurtilaWnotaannaWkutkihvlirjafnframthverjumYeim  '", semannastslkarbreytingarfyrireinhvernannan. '#-   VanrkiaWiliaWtilkynnatollstj;rainnanmnaWarumaW_breytingarbnaWur_ԀhafiveriW ( fjarlgWureWagerWur;virkureinhvernhttYvtmabilisemtilgreinter4.mgr.skal  eigandikutkisgreiWauppendurgreiWslunasamt50%lagi.  Ѐ  FaggiltarskoWunarstofurkutkjaskulukannastandogvirknimetanbnaWarviWhverja a reglubundnaskoWunkutkis. T,   HeimildtilendurgreiWsluvrugjaldsskv.1.mgr.gildirYangaWtilvrugjaldhefurveriW  endurgreittvegnabreytinga1.000kutkjum.EigendurkutkjasembreytthefurveriW  tilYessaWnUtametanstaWbensnseWadsilolufyrirgildistkuYessakvWisoghlotiWhafa   vottunfrfaggiltriskoWunarstWkutkjasamkvmtreglumUmferWarstofugetajafnframt  X s;ttumendurgreiWsluvrugjalda. K #    UmeftirlitogkruheimildirskulugildakvWitollalaga,nr.88/2005,meWsWaribreyt    ingum,eftirYvsemviWgeturtt.      XI.KAFLI wO   Breytinglgumumstimpilgjald,nr.36/1978,meWsWaribreytingum.  B  60.gr.    $  0staWdagsetningarinnar?31.desember2010 kvWumtilbrWabirgWaII,III,VogVI   lgunumkemur:31.desember2011. {    XII.KAFLI 9  Breytinglgumumaukatekjurrkissj;Ws,nr.88/1991,meWsWaribreytingum.   61.gr.   &  EftirfarandibreytingarverWa1.gr.laganna: r  6(Eh83q"i0J"  i0J'2Eh  a  .3  Ԉ0    C-liWur2.tlul.1.mgr.orWastsvo:AfstefnufjrhWfr30.000.000kr.aW90.000.000 e= kr.#5.{{#90.000kr.i0J''݌ 0 Ќ  "i0J"  i0J<)2Eh  b  .3  Ԉ0    eftirc-liW2.tlul.1.mgr.komatveirnUirstafliWir,svohlj;Wandi:i0J<)i)݌ Ќ  0  0d.0vAfstefnufjrhWfr90.000.000kr.aW150.000.000kr.#zz4.**Dvv#150.000kr.  0  0e.0vAfstefnufjrhWfr150.000.000kr.ogfjrhWumumframYaW#zz4.Jvv#250.000kr. i "i0J"  i0J+2Eh  c  .3  Ԉ0    C-liWur3.tlul.2.mgr.orWastsvo:AffrUjunarfjrhWfr30.000.000kr.aW \4 90.000.000kr.#zz4. #130.000kr.i0J+,݌ ' Ќ  "i0J"  i0Jo-2Eh  d  .3  Ԉ0    eftirc-liW3.tlul.2.mgr.komatveirnUirstafliWir,svohlj;Wandi:i0Jo--݌ Ќ   q(#386?'0  0d.0vAffrUjunarfjhWfr90.000.000kr.aW150.000.000kr.#zz4.Fvv#200.000kr.  0  0e.0vAffrUjunarfjrhWfr150.000.00kr.ogfjrhWumumframYaW#zz4.77Lvv#300.000kr. `  @!62.gr. "   ViW1.mgr.3.gr.lagannabtist:YarmeWalgjaldfyrirYingfestingumlsskv.2.tlul. # 1.mgr.1.gr.oggjaldfyrirkrutilHstarttar,semkveWiWskaleftirkvWum3.tlul.2.  $ mgr.1.gr.staWgjaldsskv.1.tlul.,endasmlinudeiltumhagsmunisemafmarkaWireru !W% meWtilgreindumfjrhWum. J""& @((XIII.KAFLI #( @ Breytinglgumumstj;rnfiskveiWa,nr.116/2006,meWsWaribreytingum.  $ ) @!63.gr. v%N!*   0staW_fjrhWarinnar_Ԁ?2.000kr. 3.mlsl.3.mgr.15.gr.lagannakemur:3.200kr. A&"+    '",   & ,  XIV.KAFLI (  Breytinglgumum_veiWieftirlitsgjald_,nr.33/2000,meWsWaribreytingum.   64.gr.  >4  0staW_fjrhWarinnar_Ԁ?17.500kr. 1.mgr.1.gr.lagannakemur:22.000kr.',(J4 a @!65.gr.    0staW_fjrhWarinnar_Ԁ?1.800kr. 3.gr.lagannakemur:5.000kr.  @!66.gr.  X   0staW_fjrhWarinnar_Ԁ?16.500kr. 1.mlsl.3.mgr.4.gr.lagannakemur:29.000kr. K #    XV.KAFLI     Breytinglgumumyfirskattanefnd,nr.30/1992,meWsWaribreytingum.    67.gr. wO  7  ViW18.gr.lagannabtist:almennri_p;stsendingu_ԀeWa_rafrnt_. B    XVI.KAFLI    Breytinglgumnr.97/1987,umvrugjald,meWsWaribreytingum.  {  68.gr. nF 8  ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi: 9   XrttfyrirkvWi9.gr.skalfyrirkomulaggjalddagavrugjalds,hjaWilumsemskrWir  eruskv.2.mgr.4.gr.,vegna_uppgjrstmabilsins_Ԁn;vemberogdesemberrinu2010vera  semhrsegir: r ! !"i0J"  i0Jv;2#  1  .3  Ԉ0    Helmingiaf_vrugjldum_ԀviWkomandi_uppgjrstmabili_,sbr.1.mgr.9.gr.,skalskila e= eigisWaren28.degiannarsmnaWareftirlok_uppgjrstmabils_.i0Jv;;݌0 Ќ  "i0J"  i0Ji=2#  2  .3  Ԉ0    Helmingiaf_vrugjldum_ԀviWkomandi_uppgjrstmabili_,sbr.1.mgr.9.gr.,skalskila  eigisWaren28.degiYriWjamnaWareftirlok_uppgjrstmabils_.i0Ji==݌ Ќ    XVII.KAFLI \4  Gildistaka.  ' 69.gr.  c?  LgYessiWlastgildiogkomatilframkvmdasemhrsegir:  ! ! (g03q"i0J"  i0J@2g  a  .3  Ԉ0    1.,6.,17.,24.,27.!31.,33.!34.,56.!57.og59.gr.Wlastgildi1.janar2011,i0J@A݌`  Ќ  "i0J"  i0J!B2g  b  .3  Ԉ0    2.,3.og7.!9.gr.,eogfliWur10.gr.og14.!16.,18.!19.,23.,36.!41.,58.og60.!68. S+! gr.WlastYegargildi,i0J!BNB݌" Ќ  "i0J"  i0JC2g  c  .3  Ԉ0    4.!5.og42.!55.gr.WlastYegargildiogkomatilframkvmdaviWlagninguopinberra # gjalda2011vegnatekjursins2010,i0JCC݌ $ Ќ  "i0J"  i0JE2g  d  .3  Ԉ0    A!dliWur10.gr.og11.!12.,20.!21.og25.gr.Wlastgildi1.janar2011ogkomatil !W% framkvmdaviWlagningu2012ogstaWgreiWslurinu2011eftirYvsemviW,i0JEDE݌J""& Ќ  "i0J"  i0JF2g  e  .3  Ԉ0    13.,22.,26.og35.gr.WlastYegargildiogtakakvWiYeirrajafnttilmlasemrann #' s;knerYegarhafinogYeirrasemverWatekintilranns;knarhjskattranns;knarstj;ra #( rkisins,i0JFF݌$ ) Ќ  "i0J"  i0JH2g  f  .3  Ԉ0    32.gr.Wlastgildi1.janar2011ogkemurtilframkvmda1.janar2012vegnat v%N!* svarsrinu2011.i0JHH݌A&"+ Ќ