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Breytinglgumumgjaldaffengiogt;baki,nr.96/1995,meWsWaribreytingum.W?&@݌  Ќ    Q|    Q|@  14.gr.Q|@A݌ r Ќ     7.gr.lagannafellurbrott. e= X|    X|A  XIV.KAFLIX|AA݌  Ќ   W     WMB  BreytinglgumummlefnialdraWra,nr.125/1999,meWsWaribreytingum.WMBwB݌  Ќ    Q|    Q|1C  15.gr.Q|1CXC݌ i Ќ     EftirfarandibreytingarverWa10.gr.laganna: \4 ! !"i0J"  i0J8D2g  a  .3  Ԉ0    0staW1.mlsl.1.mgr.komatveirnUirmlsliWir,svohlj;Wandi:Rkisskattstj;riskal ' leggjaYsemskattskyldireruskv.1.gr.lagaumtekjuskattsrstaktgjaldsamhliWa  lagninguopinberragjaldaskv.93.gr.smulaga.Tekjurafgjaldinurennarkissj;W.i0J8DeD݌ Ќ  "i0J"  i0JfF2g  b  .3  Ԉ0    4.mgr.orWastsvo:i0JfFF݌`  Ќ  "k;"  k;YG0  2g3  0    TekjurFramkvmdasj;WsaldraWraerurlegfjrveitinggrundvellifjrheimildar S+! fjrlgum,frjlsframlgogaWrartekjurertilkunnaaWfalla.k;YGG݌" Ќ  X|    X|H  XV.KAFLIX|H I݌  $ Ќ   W     WvI  BreytinglgumumendurskoWendur,nr.79/2008,meWsWaribreytingum.WvII݌ !W% Ќ    Q|    Q|WJ  16.gr.Q|WJ~J݌ J""& Ќ     EftirfarandibreytingarverWa8.mgr.18.gr.laganna: #' ! !"i0J"  i0JfK2g  a  .3  Ԉ0    OrWin?tilaWstandastraumafkostnaWiviWstrfendurskoWendarWs 1.mlsl.falla #( brott.i0JfKK݌$ ) Ќ  "i0J"  i0JL2g  b  .3  Ԉ0    ViWbtistnUrmlsliWur,svohlj;Wandi:RWherrakvarWarfjrveitingugrundvellifjr v%N!* heimildarfjrlgumtilaWstandastraumafkostnaWiviWstrfendurskoWendarWs.i0JLL݌A&"+ Ќ  X|    X|N  XVI.KAFLIX|NN݌ '#- Ќ   W     W$O  Breytingskipulagslgum,nr.123/2010,meWsWaribreytingum.W$ONO݌ (z$. Ќ    Q|    Q|O  17.gr.Q|O!P݌ ( Ќ     2.mlsl.1.mgr.17.gr.lagannaorWastsvo:RWherraskalgrundvellifjrheimildarfjr  lgumkvarWafjrveitingutilSkipulagssj;Ws.  X|    X|^Q  XVII.KAFLIX|^QQ݌ T, Ќ   W     WQ  Breytinglgumumryggiraforkuvirkja,neysluveitnaograffanga,nr.146/1996,  meWsWaribreytingum.WQR݌  Ќ    Q|    Q|S  18.gr.Q|S.S݌   Ќ     ViW14.gr.lagannabtistnUmlsgrein,svohlj;Wandi:  X   Tekjurafgjldumskv.1.,4.og5.tlul.1.mgr.rennarkissj;W. K #  X|    X|iT  _XVIII_.KAFLIX|iTT݌    Ќ   W     W U  Breytinglgumummannvirki,nr.160/2010,meWsWaribreytingum.W UJU݌   Ќ    Q|    Q|U  19.gr.Q|U!V݌ wO  Ќ     4.mlsl.1.mgr.50.gr.lagannaorWastsvo:Tekjurafbyggingarryggisgjaldirennarkis B  sj;W.    X|    X|.W  _XIX_.KAFLIX|.WUW݌ {  Ќ   W     WW  Breytinglgumumvarnirgegnsnj;fl;WumogskriWufllum,nr.49/1997, nF meWsWaribreytingum.WW X݌ 9 Ќ    Q|    Q|X  20.gr.Q|X!Y݌  Ќ     12.gr.lagannaorWastsvo:    LeggjaskalrlegtgjaldallarbrunatryggWarhseignirsemnemur0,3Kafvtryggingar r verWmti.GjaldiWskalinnheimtsamtiWgjalditilViWlagatryggingar0slandsogferuminn e= heimtuYesssamkvmtlgumumviWlagatryggingu,YarmeWalskalgjaldiWnj;talgtaks 0 rttaroglgveWsrttarvtryggWrieign.Tekjurafgjaldinurennarkissj;W.lagninggjalds  YessaskalekkihafahriftilhkkunarinnheimtuY;knuntilvtryggingaflagasamkvmt  lgumumviWlagatryggingu. i $$$  Srstakursj;Wurrkisins,ofanfl;Wasj;Wur,ervrslurWuneytisins. \4 $$$s\  Tekjursj;Wsinseru: ' ! ! _ikmo(%00"i0J"  i0J]2%  1  .3  Ԉ0    Fjrveitinggrundvellifjrheimildarfjrlgumsembyggistrekstrisj;Wsins,fram  kvmdatluntilnstufimmraogWrumverkefnum.FramkvmdatlunskalmiWast  viWmarkmiWreglugerWarumhttumatvegnaofanfl;WaogflokkunognUtinguhttu `  svWa.i0J]^݌S+! Ќ  "i0J"  i0J+`2%  2  .3  Ԉ0    Vaxtatekjur,sbr.13.gr.i0J+`X`݌" Ќ  "i0J"  i0J!a2%  3  .3  Ԉ0    AWrartekjur.i0J!aNa݌# Ќ    Lntilstarfsemisj;Wsins,semerumeWbyrgWrkissj;Ws,skuluhWsamYykkihlutaW  $ eigandirWherra. !W% X|    X|b  XX.KAFLIX|bb݌ #' Ќ   W     W]c  BreytinglgumumJarWasj;W,nr.34/1992,meWsWaribreytingum.W]cc݌ #( Ќ    Q|    Q|?d  21.gr.Q|?dfd݌ $ ) Ќ     4.gr.lagannaorWastsvo: v%N!*   TekjurJarWasj;Wserufjrveitinggrundvellifjrheimildarfjrlgumrhvert. A&"+ X|    X|e  _XXI_.KAFLIX|ee݌ '#- Ќ   W     WAf  BreytinglgumumRkistvarpiW,fjlmiWilalmannaYgu,nr.23/2013, (z$. meWsWaribreytingum.WAfkf݌ ( Ќ    Q|    Q|Ug  22.gr.Q|Ug|g݌  Ќ     EftirfarandibreytingarverWa14.gr.laganna:  ! ! (g00_ikmo"i0J"  i0Jh2g  a  .3  Ԉ0    0staW1.mgr.lagannakomatvrnUjarmlsgreinar,svohlj;Wandi:i0Jh i݌a Ќ  "k;"  k; j0  2g3  0    Rkisskattstj;rileggursrstaktgjaldsamhliWalagninguopinberragjaldaskv.93.gr. T, lagaumtekjuskatt,nr.90/2003.GjaldskyldahvlirYeimeinstaklingumsemskatt  skyldireruskv.1.gr.lagaumtekjuskatt,ogYeimlgaWilumsemskattskyldireruog  berasjlfstWaskattaWildskv.2.gr.smulaga,Wrumendnarbum,Yrotabumog   YeimlgaWilumsemundanYegnireruskattskylduskv.4.gr.smulaga.UndanYegnir  X gjaldinueruYeireinstaklingarsemekkiskulustalagningusrstaksgjaldsFram K #  kvmdasj;WaldraWraeWaskulufYaWgjaldfelltniWurskv.2.mgr.10.gr.lagaumml    efnialdraWra,nr.125/1999.GjaldiWskalnema17.100kr.rhverthverneinstaklingog    lgaWilaogrennurYaWrkissj;W.k; j6j݌  Ќ  "k;"  k;n0  2g3  0    TekjustofnarRkistvarpsinserusemhrsegir:k;nn݌wO  Ќ  "m"  mo0  0ww 2g  1  .3  Ԉ0v  rlegfjrveitinggrundvellifjrheimildarfjrlgumsemnemuraWlgmarki B  tlunfjrlagaumtekjurafgjaldiskv.1.mgr.moo݌  vv Ќ  "m"  mDq0  0ww 2g  2  .3  Ԉ0v  Rekstrarafgangurafstarfsemisemfellurundir4.gr.mDqqq݌ vv Ќ  "m"  m}r0  0ww 2g  3  .3  Ԉ0v  TekjurafYj;nustusemfellurundir3.gr.,sbr.4.mgr.m}rr݌{ vv Ќ  "m"  ms0  0ww 2g  4  .3  Ԉ0v  AWrartekjur.mss݌nFvv Ќ  "i0J"  i0Jt2g  b  .3  Ԉ0    5.mlsl.2.mgr.orWastsvo:FyrstavirkandaghversmnaWarskalrWuneytisemfermeW 9 fjrreiWurrkisinsgreiWaRkistvarpinufjrhWsemsvarartil1/12affjrveitinguhvers  rsskv.1.tlul.2.mgr.i0Jtu݌ Ќ  X|    X|v  _XXII_.KAFLIX|vv݌ e= Ќ   W     Wqw  Breytinglgumumfiskeldi,nr.71/2008,meWsWaribreytingum.Wqww݌ 0 Ќ    Q|    Q|Ix  23.gr.Q|Ixpx݌  Ќ     AliWur20.gr.dlagannaorWastsvo:rlegfjrveitinggrundvellifjrheimildarfjr  lgum. i Q|    Q|xy  24.gr.Q|xyy݌ ' Ќ     0staWorWanna?;skipttilUmhverfissj;Wssj;kvaeldis 1.mgr.20.gr.elagannakemur:  tilrkissj;Ws.  X|    X|z  _XXIII_.KAFLIX|zz݌ S+! Ќ   W     W{  BreytinglgumumFiskistofu,nr.36/1992,meWsWaribreytingum.W{{݌ " Ќ    Q|    Q|\|  25.gr.Q|\||݌ # Ќ     EftirfarandibreytingarverWa6.gr.laganna:  $ ! !"i0J"  i0Jb}2g  a  .3  Ԉ0    ViW1.mgr.btist:rkissj;W.i0Jb}}݌!W% Ќ  "i0J"  i0Jh~2g  b  .3  Ԉ0    ViW2.mlsl.2.mgr.btist:ogrennurYaWrkissj;W.i0Jh~~݌J""& Ќ  "i0J"  i0J2g  c  .3  Ԉ0    0staWorWanna?TekjumafstrandveiWigjaldiskalrWstafa 3.mlsl.2.mgr.kemur: #' RWherraskalgrundvellifjrheimildarfjrlgumkvarWafjrveitingusemsamsvarar #( tekjumafstrandveiWigjaldi.i0J݌$ ) Ќ  Q|    Q|z  26.gr.Q|z݌ A&"+ Ќ     0staWorWanna?strandveiWigjaldi,sbr.2.mgr.6.gr. lokamlsliW1.mgr.8.gr.laganna  '", kemur:gjldumskv.6.gr. '#-  (z$. X|    X|  XXIV.KAFLIX| ݌ ( Ќ   W     Wx  Breytinglgumumsrstaktgjaldvegna;lgmtssjvarafla,nr.37/1992,  meWsWaribreytingum.Wx݌  Ќ    Q|    Q|  27.gr.Q|݌ a Ќ     1.og2.mlsl.3.mgr.1.gr.lagannaorWastsvo:Gjaldskv.2.mgr.skalrennarkissj;W. T, RWherraskalgrundvellifjrheimildarfjrlgumkvarWafjrveitingutilsj;Wsvrslu  rWuneytisins,semnefnistVerkefnasj;Wursjvartvegsins,ogskalverjafrhonumtilrann  s;knaognUskpunarsviWisjvartvegsogtileftirlitsmeWfiskveiWum.   X|    X|   XXV.KAFLIX| 0݌ K #  Ќ   W     W  Breytinglgumumfjarskipti,nr.81/2003,meWsWaribreytingum.Wȇ݌    Ќ    Q|    Q|x  28.gr.Q|x݌    Ќ     0staWorWanna?jfnunarsj;WalYj;nustu aliW2.mgr.6.gr.lagannakemur:jfnunar   gjald. wO  Q|    Q|  29.gr.Q|݌    Ќ     EftirfarandibreytingarverWa22.gr.laganna:   ! !"i0J"  i0JNJ2g  a  .3  Ԉ0    0staWorWanna?jfnunarsj;WvrsluP;stogfjarskiptastofnunar 1.mgr.kemur:rkis {  sj;W.i0JNJ݌nF Ќ  "i0J"  i0J72g  b  .3  Ԉ0    ViW1.mgr.btistnUrmlsliWur,svohlj;Wandi:RWherraskalgrundvellifjrheimildar 9 fjrlgumkvarWafjrveitingutiljfnunarsj;WsalYj;nustusemnemuraWlgmarki  tlunfjrlagaumtekjurafjfnunargjaldi.i0J7d݌ Ќ  "i0J"  i0J92g  c  .3  Ԉ0    0staWorWanna?jfnunarsj;W 6.mgr.kemur:jfnunargjaldi.i0J9f݌r Ќ  X|    X|n  _XXVI_.KAFLIX|n݌ 0 Ќ   W     W$  BreytinglgumumP;stogfjarskiptastofnun,nr.69/2003,  meWsWaribreytingum.W$N݌  Ќ    Q|    Q|&  30.gr.Q|&M݌ i Ќ     0staWorWanna?jfnunarsj;WalYj;nustu aliW2.mgr.5.gr.lagannakemur:jfnunar \4 gjalds. ' Q|    Q|n  31.gr.Q|n݌  Ќ     13.mgr.14.gr.lagannaorWastsvo: `    P;stogfjarskiptastofnunannastinnheimtugjaldasamkvmtYessarigrein.Tekjuraf S+! gjldunumrennarkissj;W,aWundanskildumtekjumskv.2.,11.og12.mgr.semrennatil " stofnunarinnar. # Q|    Q|a  32.gr.Q|a݌ !W% Ќ     7.mgr.14.gr.alagannaorWastsvo: J""&   P;stogfjarskiptastofnunannastinnheimtugjaldasamkvmtYessarigreinogrennaYau #' rkissj;W. #( Q|    Q|  33.gr.Q| ݌ v%N!* Ќ     0staWorWanna?einstkframlgtiljfnunarsj;Ws 2.mlsl.15.gr.lagannakemur: A&"+ jfnunargjaldsgreiWslur.  '", X|    X|2  XXVII.KAFLIX|2Y݌ (z$. Ќ   _W     Wٗ  BreytinglgumumvrurunnarreWalmlmum,nr.77/2002, ( meWsWaribreytingum.Wٗ݌  Ќ    Q|    Q|ژ  34.gr.Q|ژ݌  Ќ     0staWorWanna?beinttilNeytendastofu lokamlsliW1.mgr.12.gr.lagannakemur: a rkissj;W. T, X|    X|  XXVIII.KAFLIX|C݌  Ќ   W     W  Breytinglgumumrafrnarundirskriftir,nr.28/2001,meWsWaribreytingum.Wޚ݌   Ќ    Q|    Q|  35.gr.Q|݌  X Ќ     3.mlsl.2.mgr.19.gr.lagannaorWastsvo:EftirlitsgjaldiWskalinnheimtafNeytendastofu K #  ogrennarkissj;W.    X|    X|  XXIX.KAFLIX|݌   Ќ   W     Ww  Breytinglgumumvernd,friWunogveiWarvilltumfuglumogvilltum wO  spendUrum,nr.64/1994,meWsWaribreytingum.Ww݌ B  Ќ    Q|    Q|  36.gr.Q|Ȟ݌    Ќ     EftirfarandibreytingarverWa11.gr.laganna:   ! !"i0J"  i0J2g  a  .3  Ԉ0    eftirorWinu?gjald lokamlsliW1.mgr.kemur:rkissj;W.i0J՟݌{  Ќ  "i0J"  i0Jڠ2g  b  .3  Ԉ0    3.mgr.orWastsvo:i0Jڠ݌nF Ќ  "k;"  k;͡0  2g3  0    GjaldfyrirveiWikortskalvera3.500kr.fyrirhvertveiWirogrennurYaWrkissj;W. 9 RWherrakvarWarfjrveitingutilUmhverfisstofnunargrundvellifjrheimildarfjr  lgumtilranns;kna,vktunarogstUringarstofnumvilltradUraogtgfuveiWikorta.  RWherrathlutarftilranns;knaaffjrveitinguskv.2.mlsl.aWfengnumtillgum r Umhverfisstofnunar.k;͡݌e= Ќ  X|    X|  XXX.KAFLIX|݌  Ќ   W     W(  Breytinglyfjalgum,nr.93/1994,meWsWaribreytingum.W(R݌  Ќ    Q|    Q|  37.gr.Q| ݌ i Ќ     0staWorWanna?skalYaWstandaundirkostnaWiviWeftirlitstofnunarinnar 11.mgr.3.gr. \4 lagannakemur:rennurYaWrkissj;W. ' X|    X|l  XXXI.KAFLIX|l݌  Ќ   W     W  BreytinglgumumgreiWslukostnaWarviWopinberteftirlitmeWfjrmlastarfsemi, `  nr.99/1999,meWsWaribreytingum.W+݌ S+! Ќ    Q|    Q|/  38.gr.Q|/V݌ " Ќ     EftirfarandibreytingarverWa1.gr.laganna: # ! !"i0J"  i0J52g  a  .3  Ԉ0    0staWorWanna?reksturFjrmlaeftirlitsins 1.mgr.kemur:opinberteftirlitmeWfjr  $ mlastarfsemi.i0J5b݌!W% Ќ  "i0J"  i0J2g  b  .3  Ԉ0    2.mgr.orWastsvo:i0Jϫ݌J""& Ќ  "k;"  k;0  2g3  0    EftirlitsgjaldsamkvmtlgumYessumerinnheimtafFjrmlaeftirlitinuogrennur #' rkissj;W.k;¬݌#( Ќ  "i0J"  i0J2g  c  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:i0J݌$ ) Ќ  "k;"  k;0  2g3  0    RWherraskalgrundvellifjrheimildarfjrlgumkvarWafjrveitingutilreksturs v%N!* FjrmlaeftirlitsinssemnemuraWlgmarkitlunfjrlagaumtekjurafeftirlitsgjaldiog A&"+ greiWslurfyrirsrtkaraWgerWirsamkvmtlgumYessum.k;݌ '", Ќ  Q|    Q|  39.gr.Q|݌ (z$. Ќ     EftirfarandibreytingarverWa2.gr.laganna: ( ! !"i0J"  i0J2g  a  .3  Ԉ0    0staWorWanna?1.jl 1.mgr.kemur:1.febrar.i0J݌ Ќ  "i0J"  i0J2g  b  .3  Ԉ0    0staWorWanna?1.jn 2.mgr.kemur:1.janar.i0J?݌ Ќ  X|    X|3  _XXXII_.KAFLIX|3Z݌ T, Ќ   W     W  BreytinglgumumumboWsmannskuldara,nr.100/2010,meWsWaribreytingum.W݌  Ќ    Q|    Q|ѵ  40.gr.Q|ѵ݌  Ќ     ViW1.mlsl.1.mgr.5.gr.lagannabtist:semrennurrkissj;W.   X|    X|Ҷ  XXXIII.KAFLIX|Ҷ݌ K #  Ќ   W     Wj  BreytinglgumumgreiWslukostnaWarviWreksturumboWsmannsskuldara,    nr.166/2011,meWsWaribreytingum.Wj݌    Ќ    Q|    Q|  41.gr.Q|݌   Ќ     5.mgr.1.gr.lagannaorWastsvo: wO    GjaldiWrennurrkissj;W. B  X|    X|  _XXXIV_.KAFLIX|Թ݌   Ќ   W     Wd  BreytinglgumumvaktstWsiglinga,nr.41/2003,meWsWaribreytingum.Wd݌ {  Ќ    W     WH  42.gr.WHr݌ nF Ќ     0staWorWanna?tilaWmtakostnaWiafrekstrisjlfvirkatilkynningarkerfisins 3.mgr. 9 5.gr.lagannakemur:rkissj;W.  X|    X|  _XXXV_.KAFLIX|ּ݌ r Ќ   W     We  BreytinglgumumjfnunflutningskostnaWioluvara,nr.103/1994, e= meWsWaribreytingum.We݌ 0 Ќ    Q|    Q|q  43.gr.Q|q݌  Ќ     EftirfarandibreytingarverWa1.mgr.2.gr.laganna:  ! !"i0J"  i0J2g  a  .3  Ԉ0    0staWorWanna?srstakansj;W!flutningsjfnunarsj;Woluvara kemur:rkissj;W.i0J݌i Ќ  "i0J"  i0J2g  b  .3  Ԉ0    ViWbtistnUrmlsliWur,svohlj;Wandi:grundvellifjrheimildarfjrlgumskalrW \4 herrakvarWafjrveitingusrstakansj;W,flutningsjfnunarsj;Woluvara,semnemur ' aWlgmarkitlunfjrlagauminnheimtuteknaafgjaldiskv.1.mlsl.i0J݌ Ќ  Q|    Q|  44.gr.Q|݌ `  Ќ     EftirfarandibreytingarverWa3.gr.laganna: S+! ! !"i0J"  i0J2g  a  .3  Ԉ0    OrWin?tilflutningsjfnunarsj;Wsoluvara 1.mgr.fallabrott.i0J)݌" Ќ  "i0J"  i0J)2g  b  .3  Ԉ0    0staWorWsins?flutningsjfnunarsj;Ws 3.mgr.kemur:rkissj;Ws.i0J)V݌# Ќ  X|    X|f  XXXVI.KAFLIX|f݌ !W% Ќ   W     W  Breytinglgumumtryggingagjald,nr.113/1990,meWsWaribreytingum.W'݌ J""& Ќ    Q|    Q|  45.gr.Q|݌ #' Ќ     1.tlul.2.mgr.3.gr.lagannafellurbrott. #( Q|    Q|  46.gr.Q|݌ v%N!* Ќ     1.mlsl.18.gr.lagannaorWastsvo:rlegtframlagtiljfnunarrorkubyrWilfeyrissj;Wa A&"+ skalkvarWaWgrundvellifjrheimildarfjrlgum.  '", Q|    Q|,  47.gr.Q|,S݌ (z$. Ќ     23.gr.alagannaorWastsvo: (   rlegfjrveitingtilstarfsendurhfingarsj;Wa,semstarfrktirerugrundvellilagaum  atvinnutengdastarfsendurhfinguogstarfsemistarfsendurhfingarsj;Wa,skalkvrWuW  grundvellifjrheimildarfjrlgum. a X|    X|4  XXXVII.KAFLIX|4[݌  Ќ   W     W  Breytinglgumumatvinnutengdastarfsendurhfinguogstarfsemi  starfsendurhfingarsj;Wa,nr.60/2012,meWsWaribreytingum.W݌   Ќ    Q|    Q|  48.gr.Q|#݌  X Ќ     1.mgr.7.gr.lagannaorWastsvo: K #    rlegfjrveitingtilstarfsendurhfingarsj;Wa,semstarfrktirerugrundvellilagaYess    ara,skalkvrWuWgrundvellifjrheimildarfjrlgum.    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FjrlaganefndgekkYannigtfrYvaWtryggingagjaldyrWifram 9 markaWartekjursemrynnutilnnartilgreindrartthafasamkvmtlgunumum  tryggingagjald.  5.3FaglegtsamrWmillirWuneyta. e=   0samrmiviWsamYykktrkisstj;rnarinnarumundirbningogfrgangstj;rnarfrumvarpa 0 ogstj;rnartillagna;skaWifjrmlaogefnahagsrWuneytiWeftirYvaWformumlagasetningu  umYrbreytingarsemfrumvarpiWfelursryrWusettfarveginnrasamrWs.Vegna  sumarleyfaf;rformlegtinnrasamrWekkiframumforminensamrWvarhaftviWnnur i rWuneytiumdrgaWfrumvarpinudesember2017.TilYessereinnigaWlta,sbr.kafla5.1 \4 hraWframan,aWsamrWvarhaftviWnnurrWuneytivegnafrumvarpsmeirihluta ' fjrlaganefndarsemefnislegaersambrilegtfrumvarpiYessu.    FjrmlaogefnahagsrWueytinuerkunnugtumaWtilstandiaWbreytasumumYeirra  lagablkasemfrumvarpYettatekurtil.Xarmeinkumnefnalgum0slandsstofuoglgum `  greiWslukostnaWarviWopinberteftirlitmeWfjrmlastarfsemi. S+! 5.4SamrWviWalmenning. #   0samrmiviW3.gr.samYykktarrkisstj;rnarinnarumundirbningogfrgang  $ stj;rnarfrumvarpaogstj;rnartillagnakynntifjrmlaogefnahagsrWuneytiWformum !W% lagasetninguumYrbreytingarsemfrumvarpYettafelursrmeWYvaWbirtaformaskjal J""& vefStj;rnarrWsins19.jl2017.SkjaliWvarbirtvefnummiWjusumriogYvekkibist #' viWmiklumviWbrgWum.Einungisbarsteinumsgn,frSambandislenskrasveitarflaga, #( enhennivarfundiWaWYvaWofstutturfresturvrigefinntilaWskilainnbendingumen $ ) aWWruleytivsaWumsgnsambandsinstilfjrlaganefndarriW2014,sbr.kafla5.1hraW v%N!* framan. A&"+  6.Mathrifum. '#-  6.1HelstuhrifoghagsmunaaWilar. (z$.   Samkvmtlgumumopinberfjrml,nr.123/2015,erYaWAlYingisemkveWur ( fjrheimildirtilmlefnasviWaogmlaflokkastaWYessaWveitaYrsemfjrheimildirtil  einstakrarkisaWilaAhlutaogverkefnaeinsogWurvar.FramaWgildistkulaganr.  123/2015hafaYeirtekjustofnarsemfallaundirfrumvarpYettaveriWeignaWirYeim a stofnunumsemhafaaWstrstumhlutaboriWbyrgWframkvmdYeirraverkefnasem T, skattlagninginvarmrkuW.MeWlgumnr.123/2015erhinsvegargertrWfyrirYvaW  tekjustofnstengdurmlaflokkiheildsinnienekkieinstkumaWilumsemannast  framkvmdhans.XvbersamkvmtlgunumaWltatekjurnarrennarkissj;WenYaWer   sWanhlutverkAlYingisaWkveWahversumikluskulirWstafaWtilviWkomandimlaflokks  X hverjusinni.LokserYaWverkefnihlutaWeigandirWherrasamkvmtlgunumaWkveWa K #  fjrveitingartilYeirraaWilasemannastframkvmdina.      LtaverWursvoaWalmenntorWalag51.gr.laganr.123/2015veitiekkingilegalagastoW    tilYessaWmarkaWartekjursamkvmtskUrumkvWumsrlagaskulivalltrennarkissj;W.   Ef;samrmiermillialmennralagaogsrlagaYerYaWmeginreglalgskUringarfrWum wO  aWsrlggangaframaralmennumlgum.Lgumopinberfjrmlerualmennlggagnvart B  srlgumsemafmarkatekjursemeigaaWstandaundirkostnaWiviWtiltekiWverkefni.Ef    markaWartekjursrlagaeigaaWrennarkissj;WYer;hjkvmilegtaWleggjafram   frumvarptilbreytingakvWumYeirratilaWmarkmiWi51.gr.lagannaverWinW.M {  Yessusambandiogvsatilfyrrnefndsfrumvarpsmeirihlutafjrlaganefndarumbreytingar nF UmsumlagakvWumummarkaWartekjurrkissj;Wsfr2014ognefndarlitsmeirihluta 9 fjrlaganefndar(Yskj.481,148.ml145.lggjafarYingi)meWfrumvarpitillagaumopinber  fjrmlYarsemsegirniWurstWukaflanum:?SamhliWasamYykktfrumvarpsinstelurmeiri  hlutinnnauWsynlegtaWhnykkjabreyttuverklagivarWandiuppgjrmarkaWratekna r rkissj;Ws.NefndinundirbUrflutningfrumvarpsYarsemlagtverWurtilaWdregiWverWir e= mrkuntekjustofnatilliWagjaldahliWfjrlaga.  0   HvaWvarWartryggingagjaldverWurY;aWgeraYannfyrirvaraaWviljihefurkomiWframum  aWtryggingagjaldverWieftirsemWurmarkaWartekjur,sbr.fyrrnefntnefndarlitmeirihluta  fjrlaganefndarmeWfrumvarpitillagaumopinberfjrml.Tryggingagjaldi0slandier i rWstafaWmeWvWtkarihttienGFSstaWallinnkveWurumogverWurYvaWflokkaYaW \4 aWhlutatilsemlaunaskatta.Xvvaknarhrsspurninghvortgjaldtiljfnunaroglkkunar ' rorkubyrWilfeyrissj;Wa,gjaldtilstarfsendurhfingarsj;WaogmarkaWsgjaldskulieinnig  fallaundirmarkaWartekjursamkvmtathugasemdummeirihlutafjrlaganefndar.Hrerekki  umaWrWakauptrygginguheldurerveriWaWnUtatekjustofntilaWfjrmagnakveWna `  starfsemi.XesskonargjaldtakalaunagreiWslurhefurveriWflokkuWsemskattur S+! launagreiWslursamkvmtGFSstaWli.01.mgr.51.gr.lagannakemurskUrtframaW " skilgreiningogflokkunteknaAhlutarkissj;WsskuligerWsamkvmtalYj;Wlegum # hagskUrslustaWliumopinberfjrml.0lj;siYessaW50.gr.frumvarpsins(51.gr.laganna)var  $ ekkibreytttilsamrmisviWYframkvmdsemtWkasthrlandiervarlahgtaWskUra !W% athugasemdirmeirihlutafjrlaganefndarannanvegenYannaWYrgetiaWeinsttviWum J""& atvinnuleysisgjald,fWingarorlofsgjald,iWgjaldvegnaslysatryggingarsj;mannaog #' byrgWargjaldvegnatryggingarkrafnavegnagjaldYrotavinnuveitendaYarsemgreiWendur #( eruaWkaupakveWnatryggingufyrirb;tum/Yj;nustuefkveWnaraWstWurkomaupp. $ ) 6.2hrifstj;rnsUslurkisins. A&"+   VerulegurvinningurhlUstafafnmimarkaWraskattteknameWeinfldunvinnuviW  '", fjrlagagerWogreikningshald,nkvmariupplUsingumumstWuaWilagagnvart '#- fjrheimildumhverjusinniogmarkvissarifjrmlastj;rnrkisinsogeinstakrarkisaWila. (z$.   EkkihefurfariWframsrtktmathrifumfrumvarpsinsstj;rnsUslunaendaeruYau ( fyrstogfremstb;khaldslegenY;munYaW;hjkvmlegaleiWatilYessaWutanumhald  b;khaldiogrsuppgjrumverWurumfangsminna.vinningurafsamYykktfrumvarpsinsfelst  einfldunreikningsskilaogYerefnifrumvarpsinssamrmiviWskilnaWlagaumopinber a fjrmlenmeWfrumvarpinuerulagWartilbreytingarYeirrirWstfunteknasemekki T, samrmistYeimskilnaWi.    Umeinstakargreinarfrumvarpsins.     Um1.gr.(breytinglgumum0slandsstofu).  X P  0slandsstofat;kviWverkefnumogefnahagBtflutningsrWs0slandsogYarmeWmrkuWum K #  tekjustofniformimarkaWsgjaldssemhefurnumiW0,05%afgjaldstofnitryggingagjalds.Hr    erlagttilaWfjrmgnun0slandsstofuafhlfurkisinsverWiefnislegaeinsogveriWhefur,utan    YessaWmarkaWsgjaldiWsemslktrennurrkissj;WensamsvarandifjrhWverWirWstafaW   tilstofnunarinnarmeWfjrveitingugrundvelliheimildarfjrlgum.GerterrWfyriraW wO  fjrveitinghversrstakimiWaftluWumtekjumafmarkaWsgjaldiviWkomandifjrlagari. B    0sWarimlsgreindliWar1.gr.ermltfyrirumtekjur0slandsstofusamkvmtfjrveitingu    semkvrWuWerafrWherra,sbr.breytingarsemgerWareru2.tlul.1.mgr.5.gr.lagaum   0slandsstofu.0samrmiviWskilnaWlagaumopinberfjrmlmunfjrveitingrWherra {  byggjasttlunumtekjurafmarkaWsgjaldi.EfumvantluneraWrWaergertrWfyrir nF YvaWYvsemuppvantarverWibttviWfjrveitingurisWarogerufjrhWirframlagatil 9 0slandsstofuYanniglgbundnar.tlamaWbreytinginmuniauWveldagerWrekstrartlana  fyrir0slandsstofuYarsemfjrveitinginbreytistekkiinnanrsinslktogveriWhefur.    Um2.!3.gr.(breytinglgumumFiskrktarsj;W). e= 7  Fiskrktarsj;WurhefurYaWhlutverkaWveitalneWastyrkitilverkefnasemYj;naYeim 0 markmiWumaWeflafiskrkt,btaveiWiaWstWu,styWjaviWranns;knirmogvtnumog  aukaverWmtiveiWirYeim.LagtertilaWgjaldafveiWitekjumrennirkissj;Wogsj;Wurinn  verWialfariWfjrmagnaWurmeWfjrveitingugrundvelliheimildarfjrlgum. i   Um4.!7.gr.(breytinglgumumvrugjaldafkutkjum,eldsneytio.fl.,lgumum ' olugjaldogkl;metragjald,lgumumvitamloglgumumVegagerWina,  framkvmdastofnunsamgngumla).    BensngjaldhefurveriWmarkaWtilvegagerWaraWfrdreginni0,5%innheimtuY;knuntil `  rkissj;Ws.HiWsamaviWumgjldseminnheimterusamkvmtlgumumolugjaldog S+! kl;metragjaldogvitagjaldsemreiknaWersemhlutfallafstrWskipasemtakahfnhr " landi. #   LagtertilaWmarkaWartekjurVegagerWarinnarrennirkissj;WogstofnuninverWialfariW  $ fjrmgnuWmeWfjrveitingugrundvelliheimildarfjrlgum.0greinargerWerbentaW !W% tgjaldaheimildirVegagerWarinnarhafiveriWrtaktiviWinnheimtarmarkaWartekjur J""& VegagerWarinnarumrabil. #'   Um8.!9.gr.(breytinglgumumleigubifreiWaroglgumumSamgngustofu, $ ) stj;rnsUslustofnunsamgngumla). v%N!*   SamgngustofainnheimtirUmisgjldYarsemfjrhWerkveWinmeWlgum,svosem A&"+ skoWunargjldoggjldvegnaleyfa.LagtertilaWgjldinrennirkissj;WogaWverkefniog  '", reksturSamgngustofuverWifjrmgnuWmeWfjrveitingumrrkissj;Wigrundvelli '#- fjrlaga. (z$. Ї  Um10.gr.(breytinglgumumstj;rnfiskveiWa). ( s  LagtertilaWstaWYessaWtekjurafaflaheimildumskv.5.mgr.6.gr.lagannarenni  ranns;knasj;WtilaWaukaverWmtisjvarfangsrenniYrrkissj;WenaW  ranns;knarsj;WurinnverWifjrmagnaWurmeWframlagisamkvmtheimildfjrlgum. a   Um11.gr.(breytinglgumumskrninguogmatfasteigna).  U  024.gr.lagaumskrninguogmatfasteignaerheimildtilhandarWherraaWfengnum  tillgumfrXj;Wskr0slandstilYessaWsetjagjaldskrvegnavinnsluogafhendingar   upplUsingarfasteignaskrenjafnframterkveWiWumfastgjaldfyrirvlrnarfyrirspurnir  X rYinglUsingab;k.TekjurvegnaYessgjaldsteljasttilskattteknaogerlagttilaWYrrenni K #  rkissj;W.      Q|    Q|  Um12.!14.gr.(breytinglgumumlandlknioglUWheilsu,lgumumt;baksvarnirog   lgumumgjaldaffengiogt;baki).Q|݌ wO  Ќ     0lgumumlandlknioglUWheilsuerfjallaWumlUWheilsusj;Woghefursj;WurinnYaW B  hlutverkaWstyrkjalUWheilsustarf.TillUWheilsusj;Wsrennurdag,aukframlagsfjrlgum,    1%afinnheimtufengisgjaldiog0,9%afbrtt;slut;baks.0frumvarpiYessuerlagttil   mrkunteknatillUWheilsusj;WsverWiaflgWogaWframlgtilsj;WsinsverWikveWin {  grundvellifjrlagahverjusinni.MeWbreytingunnierekki,frekarenWrumgreinum nF frumvarpsins,gertrWfyrirskerWingumfjrveitingumtilverkefnisinssemframtilYessa 9 hefurnotiWmarkaWratekna.    Um15.gr.(breytinglgumummlefnialdraWa). r r  010.gr.lagaummlefnialdraWraermltfyrirumaWFramkvmdasj;WuraldraWrafi e= tekjurafsrstkugjaldisemlagterYsemeruskattskyldirskv.1.gr.tekjuskattslaga,nr. 0 90/2003.0frumvarpiYessuergertrWfyriraWgjaldiWrennirkissj;WstaW  Framkvmdasj;WsaldraWraogaWsj;WurinnfiYessstaWfjrveitingugrundvelliheimilda  fjrlgum. i   Um16.gr.(breytinglgumumendurskoWendur). '    018.gr.lagaumendurskoWendurerkveWiWumrlegtgjaldsemallirendurskoWendur  greiWatilaWstandastraumafkostnaWiviWstrfendurskoWendarWs.LagtertilaWgjaldiW  rennirkissj;WogkvWiumrWstfunYessfallibrott.JafnframterlagttilaWkostnaWurviW `  strfrWsinsverWigreiddurrrkissj;Wi. S+!   Um17.gr.(breytingskipulagslgum). # I   0skipulagslgumerm.a.kveWiWumlagninguskipulagsgjaldssemrennur  $ Skipulagssj;W.EinnigerfjallaWumkostnaWarskiptingumillisveitarflaga,rkissj;Wsog !W% Skipulagssj;WsvegnakostnaWarviWskipulagsvinnu.LagtertilaWYessstaWverWisj;Wnum J""& kveWiWrlegtframlaggrundvelliheimildarfjrlgumhverjusinni. #'   Um18.gr.(breytinglgumumryggiraforkuvirkja,neysluveitnaograffanga). $ )   0lgumumryggiraforkuvirkja,neysluveitnaograffangaerm.a.kveWiWumgjaldtku v%N!* vegnarafmagnsryggismlasemMannvirkjastofnunerufalin.LagtertilaWumrddgjld A&"+ rennirkissj;WaWYvmarkisemYaufelasrskatttku.  '",   Um19.gr.(breytinglgumummannvirki). (z$. X  04.mlsl.1.mgr.50.gr.lagannaerkveWiWumaWvtryggingaflgogaWrirsemannast ( vtryggingarskulirlegainnheimtameWiWgjldumsnumsrstaktbyggingarryggisgjald.  ByggingarryggisgjaldiWskulinotaWtilaWfjrmagnastarfsemiMannvirkjastofnunar.Lagt  ertilaWgjaldiWrennirkissj;WogaWMannvirkjastofnunverWialfariWfjrmgnuWmeW a fjrveitingugrundvelliheimildarfjrlgum. T,   Fyrirkomulagsrteknaskv.52.gr.lagannaverWur;breytt,Y.e.Yrfrastframtiltekna  b;khaldiMannvirkjastofnunar.    Um20.gr.(breytinglgumumvarnirgegnsnj;fl;WumogskriWufllum).  X   0lgumumvarnirgegnsnj;fl;WumogskriWufllumerkveWiWumsrstakansj;W, K #  ofanfl;Wasj;W,ogtekjurhanssemnfelastaWmestugjaldisemlagterallarbrunatryggWar    hseignirognemur0,3KafvtryggingarverWmti.LagtertilaWgjaldiWrennirkissj;Wen    YessstaWverWisj;WnumkveWiWrlegtframlaggrundvelliheimildarfjrlgumhverju   sinniogframlagiWbyggtrekstrisj;Wsins,framkvmdatluntilnstufimmraogWrum wO  verkefnum. B    Um21.gr.(breytinglgumumJarWasj;W).     0lgumumJarWasj;Werm.a.fjallaWumslurkisjarWaogafgjldYeirra.LagtertilaW {  tekjurafsluogafgjldumrennirkissj;WstaWYessaWteljasttilteknaJarWasj;Wsog nF sj;WurinnverWieftirleiWisfjrmagnaWurmeWsamahttiogaWrirrkisaWilar. 9   Um22.gr.(breytinglgumumRkistvarpiW,fjlmiWilalmannaYgu).    014.gr.lagaumRkistvarpiW,fjlmiWilalmannaYgu,erkveWiWumtekjustofna r Rkistvarpsins,Y.m.t.gjaldsemlagterrlegaeinstaklingaoglgaWila.LagtertilaW e= gjaldiW,semgjarnanernefnttvarpsgjald,rennirkissj;WogreksturRkistvarpsinsverWi 0 fjrmagnaWursamrmiviWYj;nustusamning,meWfjrveitingugrundvelliheimildar  fjrlgumsemnemuraWlgmarkitlunfjrlagaumtekjuraftvarpsgjaldi.    Um23.!24.gr.(breytinglgumumfiskeldi). \4   020.gr.elagaumfiskeldierfiskeldisstWvumgertaWgreiWargjaldsemrunniWhefur ' ;skipttilUmhverfissj;Wssj;kvaeldis.LagtertilaWYaWrennirkissj;WogaWsj;Wurinnfi  YessstaWframlagrrkissj;Wigrundvelliheimildarfjrlgumsamkvmtbreytingusem  lgWertil20.gr.dlaganna. `    Um25.!26.gr.(breytinglgumumFiskistofu). "   0lgumumFiskistofuerkveWiWumaWstofnuninstarfiaWstj;rnsUsluverkefnumsviWi # sjvartvegsmla,laxogsilungsveiWi,fiskrktaro.fl.Fiskistofuerm.a.faliWaWveitaleyfi  $ tilfiskveiWaaukleyfistilstrandveiWaYegarviW.06.gr.lagannaerkveWiWumaWgjald !W% fyrirveitingualmennsveiWileyfisogstrandveiWileyfisrennirkissj;W.0frumvarpiYessuer J""& gertrWfyriraWleyfisgjldinrennirkissj;W.FyrirkomulagrekstrarteknaverWur;breytt. #'   Um27.gr.(breytinglgumumsrstaktgjaldvegna;lgmtssjvarafla). $ ) !  LagtertilaWgjaldfyrirveiWar,verkun,vinnslueWaviWskiptimeW;lgmtansjvarafla v%N!* rennirkissj;WstaWYessaWrennaVerkefnasj;WsjvartvegsinsenaWrWherraskuli A&"+ kvarWasj;Wnumrlegtframlaggrundvellifjrheimildarfjrlgum.  '",   Um28.!29.gr.(breytinglgumumfjarskipti). (z$. "  Jfnunargjaldi,semgreitterjfnunarsj;WvrslumP;stogfjarskiptastofnunar,ertlaW ( aWstandaundirfjrframlgumtilaWtryggjaalYj;nustusamkvmtkvrWunum  stofnunarinnar.HrerlagttilaWgjaldiW,semhingaWtilhefurrunniWjfnunarsj;W,renni  rkissj;WogviWkomandiverkefniverWifjrmgnuWmeWframlagifjrlgum.XaWleiWiraf a skuldbindingum0slandssamkvmtEESsamningnumaWeinungiserheimiltaWnUtafjrmuni T, seminnheimtastsamkvmtYessumgjaldstofniverkefnisemgetiWerVI.kaflalagaum  fjarskipti.ViWframkvmdfjrlagahversrsberaWhafaYessarskuldbindingarhuga,enella  kannaWstofnastendurgreiWslukrafahendurrkissj;Wi,Y.e.sgjaldinurWstafaWr   rkissj;WiaWramlaflokka.  X   Um30.!33.gr.(breytinglgumumP;stogfjarskiptastofnun).    '  LagttilaWgjldskv.14.gr.og14.gr.alaganna,semmrkuWhafaveriWP;stog    fjarskiptastofnun,rennirkissj;W.Xj;nustugjldskv.12.mgr.14.gr.skuluY;rennafram   tilstofnunarinnar.XfallaheimildirtilYessaWgerafyrirtkiaWgreiWatlagWankostnaWskv. wO  2.og11.mgr.smugreinarekkiundirskattlagningarheimildirskilningiYessafrumvarps B  ogrennaYrtekjurYvframtilstofnunarinnar.      Um34.gr.(breytinglgumumvrurunnarreWalmlmum). {  P*  LgumvrurunnarreWalmlmumtakatilframleiWsluvrumsemunnarerur nF eWalmlmumatvinnuskyniogtilinnflutnings,kaupaogsluYeim.LagtertilaWgjldskv. 9 1.mgr.12.gr.lagannarennirkissj;WenekkitilNeytendastofulktogtWkasthefur.    Um35.gr.(breytinglgumumrafrnarundirskriftir). r ),  0lgumumrafrnarundirskriftirerkveWiWumrttarhrifrafrnnaundirskriftaogmlt e= fyrirumkrfurtilfullgildrarafrnnaundirskrifta,fullgildravottorWaogstarfsemi 0 vottunaraWilasemgefatslkvottorW.SkalvottunaraWilisemgefurtfullgildvottorWgreiWa  gjaldaWfjrhW1.000.000kr.ritilaWstandastraumafkostnaWieftirlitssamkvmt  lgunum.LagtertilfrumvarpiYessuaWinnheimtagjaldsinsverWihndumNeytendastofu i lktogveriWhefurenaWYaWrennirkissj;W.XannigmunikostnaWurviWeftirlit \4 NeytendastofusamkvmtlgunumverWagreiddurgrundvellifjrheimildafjrlgum. '   Um36.gr.(breytinglgumumvernd,friWunogveiWarvilltumfuglumog  spendUrum). `  /  0lgumumvernd,friWunogveiWarvilltumfuglumogspendUrumerskiliWaW S+! veiWimennaflisrveiWikorta,gegngjaldi.UmhverfisstofnunerfalintgfaveiWikortaog " veiWileyfaoginnheimtagjaldafyrirYau.HrerlagttilaWgjldvegnaveiWikortaskv.11.gr. # lagannarennirkissj;W.TilaWundirbyggjaframhaldandifjrveitingartilranns;kna,  $ vktunarogstUringarstofnumvilltradUra,semtengjastframangreindrigjaldtku,erkveWiW !W% umskyldurWherratilYessaWveitaftilUmhverfisstofnunarYessuskyni. J""&   EkkierugerWarbreytingarmrkunnmskeiWsgjaldaskv.11.gr.eWagjaldavegna #' veiWileyfaskv.14.gr.lagannaYarsemYaugjlderukvrWuWmeWhliWsj;nafkostnaWiviW #( nmskeiWinogviWvktunogeftirlit. $ )   Um37.gr.(breytinglyfjalgum). A&"+ 4  HlutverkogverkefniLyfjastofnunareruskilgreind3.gr.laganna.0greininniereinnig  '", fjallaWumgjaldtkuheimildir,enYarerrWherrafaliWaWsetjagjaldskrvegnamargvslegrar '#- starfsemistofnunarinnar.AWaukileggurLyfjastofnunrlegteftirlitsgjald,sbr.11.mgr.3. (z$. gr.laganna.0frumvarpiYessuerlagttilaWtekjurvegnaeftirlitsgjaldsinsrennirkissj;W. (   Um38.!39.gr.(breytinglgumumgreiWslukostnaWarviWopinberteftirlitmeW  fjrmlastarfsemi). a  7  0lgumumgreiWslukostnaWarviWopinberteftirlitmeWfjrmlastarfsemierkveWiWum T, fjrmgnunFjrmlaeftirlitsins.01.gr.ertiltekiWaWeftirlitsskyldirogaWrirgjaldskyldir  aWilarskulistandastraumafkostnaWiviWreksturFjrmlaeftirlitsins.LagtertilaW  innheimtanrennirkissj;W.XvereinnigbttviWaWgrundvellifjrheimildarfjrlgum   hverjusinniskulikvarWafjrveitingutilstofnunarinnarsemnemuraWlgmarkitlun  X tekjuhliWfjrlagaumtekjurafeftirlitsgjaldiogYverekkihr;flaWviWrekstrarskilyrWum K #  FjrmlaeftirlitsinsheldurverWurumaWrWaeinskonargegnumstreymigjaldsinsr    rkissj;WiY;ttmrkunYessleggistafeiginlegumskilningi.LktogWrumtilvikumYar    semlagtertillgbundiWframlagsemtakimiWaftluWumtekjumaftilteknumgjaldstofni   (;beinmrkun)erhreinungisumaWrWabreytinguYvhvernigumrddartekjurberast wO  stofnuninni. B    JafnframterulagWartilbreytingarviWmiWunardagsetningumvegnaskUrslu    FjrmlaeftirlitsinstilrWherraumtlaWanrekstrarkostnaWnstars,semerutilkomnar   vegnabreyttrartlanagerWarsamkvmtlgumumopinberfjrml. {    Um40.!41.gr.(breytinglgumumumboWsmannskuldaraoglgumumgreiWslu 9 kostnaWarviWreksturumboWsmannsskuldara).  >  GerWertillagaumaWgreiWslurfrgjaldskyldumaWilumrennirkissj;WstaWYessaW  renna?tilrekstursumboWsmannsskuldaraoggreiWslufjrhagsaWstoWartilgreiWslutryggingar r fyrirkostnaWivegnagjaldYrotaskipta lktogner.0YvskynierulagWartilbreytingar5. e= gr.lagaumumboWsmannskuldaraog1.gr.lagaumgreiWslukostnaWarviWrekstur 0 umboWsmannsskuldara.    TilYesseraWltaaWhinusrstakagjaldiersamkvmtlgumtlaWaWstandastraumaf  kostnaWiviWreksturembttisinsogskv.7.gr.sWarnefndulagannaberaWtakatillittilYess i viWkvrWunfjrhWgjaldsinsfyrirhvertrhvortrekstrarafgangureWarekstrartaphafi \4 orWiWafstarfseminniriWundan.XversvigrmAlYingistilYessaWrWstafatekjumaf ' gjaldinutilannarsenrekstursumboWsmannsskuldarahverfandi.    Um42.gr.(breytinglgumumvaktstWsiglinga). `  C  LagtertilaWrgjaldsemeigendurskipahafagreittogmtthefurkostnaWiviWrekstur S+! sjlfvirkstilkynningarkerfisskiparennirkissj;Wogframlgrrkissj;WistandiYannig " alfariWundirrekstrikerfisins. #   Um43.!44.gr.(breytinglgumumjfnunflutningskostnaWioluvara). !W% %E  HrergertrWfyriraWstaWYessaWflutningsjfnunargjaldrennibeint J""& flutningsjfnunarsj;WrenniYaWrkissj;Wenflutningsjfnunarsj;WiverWitryggtlgbundiW #' framlagsemnemitlunfjrlagauminnheimtartekjurafflutningsjfnunargjaldi.Xannig #( verWiumaWrWaeinskonargegnumstreymigjaldsinsrrkissj;Witilflutningsjfnunarsj;Ws $ ) oluvaraenmrkunYessleggstafeiginlegumskilningi. v%N!*   Um45.!48.gr.(breytinglgumumtryggingagjaldoglgumumatvinnutengda  '", starfsendurhfinguogstarfsemistarfsendurhfingarsj;Wa). '#- G  HrerlagttilaWframlgtilstarfsendurhfingarsj;WaogframlgtiljfnunarrorkubyrWi (z$. lfeyrissj;WaverWikvrWuWgrundvelliheimildafjrlgum.Framlgtil ( starfsendurhfingarsj;WamiWistYannigviWfjrYrfstaWhlutfallsafgjaldstofni  tryggingagjalds.GerterrWfyriraWframlgtiljfnunarrorkubyrWilfeyrissj;WaverWi  kveWinmeWsamahttiogveriWhefur,Y.e.meWhliWsj;nafskuldbindingumsemstj;rnvld a hafaundirgengistumaWgreiWafyrirjfnunrorkubyrWimillilfeyrissj;Wa.MeWYvaW T, fastbindaekkihlutfalliWlgumerunntaWviWhaldasmuaWferWafrWiviWkvrWun  framlagannanYessaWkomaYurfitilleiWrttingar(hkunareWalkkunar)fjrhWumri  sWarYegarendurskoWaWurgjaldstofntryggingagjaldsliggurfyrir.     Um49.gr.(breytinglgumumslufasteignaogskipa). K #  4M  LagtertilaWstaWYessaWeftirlitsgjaldfasteignasalafaritilYessaWstandastraumaf    kostnaWiviWstrfeftirlistnefndarfasteignasalarennigjaldiWrkissj;WogfjrveitingtilaW    standaundirkostnaWiviWstrfnefndarinnarverWiframvegiskvrWuWgrundvelli   fjrheimildafjrlgum. wO    Um50.!51.gr.(breytinglgumnr.13/2001umleit,ranns;knirogvinnslukolvetnis).    ZO  LagtertilaWframlgleyfishafaranns;knarogvinnsluleyfisrennirkissj;WstaW   srstaksmenntunarogranns;knarsj;WsogaWgrundvelliheimildafjrlgumskuli {  kvarWaWframlagtilmenntunarogranns;knarsj;Wsins,semtlamaWtakimiWafgreiddum nF framlgumleyfishafa. 9   Um52.gr.(breytinglgumumopinberanstuWningviWvsindaranns;knir).  Q  LgWertilsbreytingaWstaWYessaWtekjurInnviWasj;Wssueinkaleyfisgjaldafrekstri r peningahappdrttaognnurframlglktognerYsamanstandiYraffjrveitingum e= fjrlgumogWrumframlgum. 0   Um53.!54.gr.(breytinglgumumbyrgWasj;Wlauna).  TS  0kaflanumerlagttilaWbeinmrkunbyrgWargjaldsverWiafnuminenYessstaWkomi i ;beinmrkunformilgbundinsframlagstilbyrgWasj;WslaunasemmiWistaWlgmarkiviW \4 tlunfjrlagauminnheimtuteknaafalmennutryggingagjaldiogatvinnutryggingagjaldi. '   Um55.gr.(gildistkukvWi).  IU  LagtertilaWfrumvarpiWtakiYegargildi.XrbreytingarsemleiWaafskilnaWi51.gr.laga `  umopinberfjrmlhafaYegarkomiWaWmikluleytitilframkvmdaogfrumvarpiYessuer S+! tlaWaWlagakvWisrlagaaWYeimskilnaWi.hriffrumvarpsins,semerufyrstogfremst " b;khaldslegoghafaYvYegarkomiWframaWhluta. #