WPCK  #V"5lFux37  ev6ze)w+I9boWZn$zt7ARip[8oĴv Aє ]nDÓX`i%Blkm!L>MLvlFRvh=KQHFH Ъ)w҈`6O&5\9L@oĥ|A$'zP#K GލvNcU~"J8߭S ~2T*%J[QB€NJNOx)zg*4S L_߾^g佷3ro)zmB1~gc[L`( G PMPJzMi zi8IZy!1{ƙ:%)cQgә #pTy;oʑԟ ]FWCNzuDRǖѥZ5pjr.(?>sJBUN % 0Y#I ^ ^h mw4^  D- 72 0U7 0#$M%&& 09' A' 0( 0c) 0@* 0+ 0+ 0, 0- 0Cd. 0. 0x/ 0F0 01 01 02 0`3 04 0@4 05 05 06 0z7 0?8 09 09 0|: 0<3; 1o; 72;<(< 1d=7= 72"? 1T? 72? 1 @ 72@ 1@ 72MAEA 0A 0<B 0,B 0B 0&{C 0D 0_E 0:F 0WF 0- G 006H 00fI 03J 0K 0N 0>Q 0S 0 V 0W 0WZ 0YZ B O[ AMl[ 0N[ 0\ 0\NE] 0G] 0] 0^ 0$_ 1_ 0`` 0v` 0ue 0vf D5j 0vj 0K5o 0o 00t 01u2u 0-u 0wv AKw 0w 0*x 0y 0'vz 1u{ 0$| 0!6} 0W~ 0u 0 00 0؂ 0* 0' 0$ 0! 0' 0E 0` 03x 00 0-ۏ 0* 0'2 72Y 0$ 0! 0Е 1 0 00 0-ڙ 0* 0'1 0$X 0!| 0 0 0֡ 00 0- 0*K 0'u 0$ 0! 0 0 0 032U:e 00 0-ϯ 0*M& 0'* 0$Q 0!u B- 0õ 0 00 0-, 0*Y 0 0'S 0Dz 0$ 0! 0 0! 0< 03T 00 0- 0* 0' 0$5 0!Y 0z 0 0 0R 0 0 0/ 0 0m 0 0 07 0 0O 0 0g 0 0 0 0 0# 0 0;( 0 0{ 0 0 0 1U 7 1e 7q 1e 7 1U 7 GU ,SU > 7 7 7 7 1 72x 1 721 1c 72 1 72 1 72\ 1 72 1G 72 0 0j DC 1> 72 1 72~ 1 727 1i 72 0" 0 1 1@ 1 1N 0 0u 0< 0 0D 1J 1 1X 1 72f 1 72 1Q 72 0 0 0 0 0 0 0 0 0n 0P 0/ 0 0 0 0 0x 0N 0$ 0 0 0  0  0w  0O  0'  0  0& 0 0 0#I 0l 0 0<U. 1 72| 1 725 1g 72 1  72 1 72` 1 72&d9 Z6Times New Roman RegularX(1$ IS , .\R6&A4\X_XXXTRW<6&A4W<6&A4 6&A4 6&A4T ? 9XX_-?vbX-#ggdd  80dd8ISUS.,     \\loki.althingi.is\Austurstr 8-10 3h lp41tt0\\Mimir\forrit\WP2000\template\SKJRIT~1.WPT\\Mimir\forrit\WP2000\template\SkjritunY2k.wpt UΌ|)Ό|)rirs?g3p5s "|xLevel 1Level 2Level 3Level 4Level 5)!dxdx_*+ (_2623  .. "h?nnunargreinum$t?lvunarfr%Winga"lUsingarh?nnuWa(iWnaWarrWuneytinuupptalningunastarfsheitinu"kerfisfr%WingurCtskriftt?lvut%kna&RafiWnaWarsk;lanst?lvukerfum&t?lvunarfr%Wiskor&t?lvunarfr%Wingar,t?lvunarfr%Wingarnir$skyldunmskeiWum$skyldueiningunum,st%rWfr%WinmskeiWum(st%rWfr%Wigreiningbestunarfr%Wi&t?lvunarfr%Winnar$t?lvunarfr%Winni&skyldueiningarnar2t?lvunarfr%WinmskeiWumt?lvusviWinu"grunnskilningur(t?lvunarfr%Wideildkj?rsviWa&notendahugbCnaWar$kerfishugbCnaWar&viWskiptafr%Wivalt%knigreinum"kerfisfr%Wingarkj?rsviWiforritun"st%rWfr%Wigrunn$umfj?llunarefniW(st%rWfr%WinmskeiW6t?lvunarfr%Wideildarinnart?lvuv%WingarSkUrr hugbCnaWargerW loftskeytamennkerfisfr%Wing"Ctskriftarnemar"CtskriftarnemumstarfsheitiW&t?lvunarfr%WingurhugbCnargerW kerfisfr%WinganetkerfumCtskrifaW&RafiWnaWarsk;linnumsagnaraWili"lgmarksmenntun$starfsheital?ginl?ggilt"rafverkfr%Wingarafverktaka$lUsingarh?nnuWur*D+J (_25   ," <DL,23  ..  2( 4 <DL2  ӂLevel 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5, *HNK2   cf&OLE 2.0 Box <=8C HKKKK*A+J (_24   ) <DL)23  ..  2( 4 <DL2  *>+J (_23  ` &<<DL&23  ..  2( 4 <DL2  *;+J (_22   #DL#23  ..  2( 4 <DL2  *8+J (_21    DL 23  ..  2( 4 <DL2  *5+J (_20  h DDL23  ..  2( 4 <DL2  *2+J (_19   L23  ..  2( 4 <DL2  */+J (_18    L23  ..  2( 4 <DL2  * (_1723  Ԁ*DJ (_16   ," <DL,23  Ԁ  2( 4 <DL2  *AJ (_15   ) <DL)23  Ԁ  2( 4 <DL2  *>J (_14  ` &<<DL&23  Ԁ  2( 4 <DL2  *;J (_13   #DL#23  Ԁ  2( 4 <DL2  *8J (_12    DL 23  Ԁ  2( 4 <DL2  *5J (_11  h DDL23  Ԁ  2( 4 <DL2  *2J (_10   L23  Ԁ  2( 4 <DL2  (/J &_9    L23  Ԁ  2( 4 <DL2  ( &_823  (DJ &_7   ," <DL,23   2( 4 <DL2  (AJ &_6   ) <DL)23   2( 4 <DL2  (>J &_5  ` &<<DL&23   2( 4 <DL2  (;J &_4   #DL#23   2( 4 <DL2  (8J &_3    DL 23   2( 4 <DL2  (5J &_2  h DDL23   2( 4 <DL2  (2J &_1   L23   2( 4 <DL2  &/J $_    L23   2( 4 <DL2  <:Default Para(5hCEKQW]cioAutoList1a.a.a.a.a.a.a.a.3a. 2 aL'ISUS.,,,..XGXXX? &,XXG-?vbX-#ggdd  ISIS,.   _(EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a. - eL)ISUS.,,,..XGXXX? &,XXG-?vbX-#ggdd  ISIS,.   _Ԁ6a.0UhCEKQW]cioAutoList31.1.1.1.1.1.1.1.91.(ehCEKQW]cioAutoList41.1.1.1.1.1.1.1.;1.(uhCEKQW]cioAutoList51.1.1.1.1.1.1.1.=1.2S+P 0_level1  , ;1PPP|, 4<D ";23  ..  8.$$|, 4<D "8  <:footnote ref,*MIVJ2000Level 1   IS XXX US   2zz0Level 3   7 2( 4 <DL2 IS XXX  2( 4 <DL2 US    0GG.header   `  IS XXX US    ` 0GG.footer   `  IS XXX US    ` :8page number:<<8Body Text 2  X  IS XXX US   X <`+f :Outline001_1   ," <DL,23  ..  2( 4 <DL2  <c+f :Outline002_1   /% <DL/23  ..  2( 4 <DL2  <c+f :Outline003_1   /%  <DL/23  ..  2( 4 <DL2  <f+f :Outline004_1   2( 4 <DL223  ..  2( 4 <DL2  < :Outline005_1   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline006_1   /% <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline007_1   /%  <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline008_1   2( 4 <DL2A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <Q+Q :Outline009_15+ 4 <DL523  ..5+ 4 <DL5< :Outline010_15+ 4 <DL5A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS5+ 4 <DL5<+ :Outline011_123  ..64Hyperlink     d cfA<< c(O$<+ :Outline011_223  ..<+ :Outline011_323  ..<+ :Outline011_423  ..<+ :Outline011_523  ..<+ :Outline011_623  ..<+ :Outline011_723  ..ikmo0JTEu{}1. a. 1.StafliWir undir t?luliW1.a.1.<+ :Outline011_823  ..(N3L$ !ISUS.,,,..TRV<6&A4X3' Letter 6&A43'TXGXXXTRV<6&A4V<6&A4 6&A4 6&A4T ? &,XXG-?vbX-#ggdd  8[%dd8ISIS,.      <+ :Outline011_923  ..(N3L$ !ISUS.,,,..TRV<6&A4X3' Letter 6&A43'TXGXXXTRV<6&A4V<6&A4 6&A4 6&A4T ? &,XXG-?vbX-#ggdd  8[%dd8ISIS,.      UUUU)!dxdx(N3L$ !ISUS.,,,..TRV<6&A4X3' Letter 6&A43'TXGXXXTRV<6&A4V<6&A4 6&A4 6&A4T ? &,XXG-?vbX-#ggdd  8[%dd8ISIS,.      ( $ Figure  1  (Z3T$ !ISUS.,,,..TRV<6&A4X3' Letter 6&A43'TXGXXXTRV<6&A4V<6&A4 6&A4 6&A4T ? &,XXG-?vbX-#ggdd  8[%dd8ISIS,.       d <c+f :Outline012_1  { /%W W <DL/23  ..  2( 4 <DL2  (M(m$2JT  0  .3  0  <`+f :Outline012_2   ," <DL,23  ..  2( 4 <DL2  (O;$0  2#  a  .3  0` (#(# cf I&mage <=8C HKKKK(u$0  0` (#(#` `  2  a  .3  0` (#` (#<]+f :Outline012_3 j + ) <DL)23  ..  2( 4 <DL2 j (`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#<Z+f :Outline012_4   &__DL&23  ..  2( 4 <DL2  3#37=CIQYag1.a.i.(1)(a)(i)1)a)<W+f :Outline012_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline012_6 j 3  DL 23  ..  2( 4 <DL2 j <Q+f :Outline012_7   ggL23  ..  2( 4 <DL2  <N+f :Outline012_8   L23  ..  2( 4 <DL2  <K+f :Outline012_9 j ;  L23  ..  2( 4 <DL2 j <c+f :Outline013_1  X /%4 4 <DL/23  ..  2( 4 <DL2  < :Outline013_2   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <]+f :Outline013_3   ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline013_4  ` &<<DL&23  ..  2( 4 <DL2  <W+f :Outline013_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline013_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline013_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline013_8   L23  ..  2( 4 <DL2  <K+f :Outline013_9    L23  ..  2( 4 <DL2  <f+f :Outline014_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline014_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline014_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline014_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline014_5  y &UUDL&23  ..  2( 4 <DL2  qi)<W+f :Outline014_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline014_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline014_8   ]]L23  ..  2( 4 <DL2   gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)<N+f :Outline014_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline015_1   /%  <DL/23  ..  2( 4 <DL2  <`+f :Outline015_2  _ ,"; ; <DL,23  ..  2( 4 <DL2  <]+f :Outline015_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline015_4   &DL&23  ..  2( 4 <DL2  <W+f :Outline015_5  g #CCDL#23  ..  2( 4 <DL2  <T+f :Outline015_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline015_7   L23  ..  2( 4 <DL2  <N+f :Outline015_8  o KKL23  ..  2( 4 <DL2  <K+f :Outline015_9 j   L23  ..  2( 4 <DL2 j <c+f :Outline016_1  h /%D D <DL/23  ..  2( 4 <DL2  <`+f :Outline016_2   ,"x x <DL,23  ..  2( 4 <DL2  <]+f :Outline016_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline016_4  L &((DL&23  ..  2( 4 <DL2  <W+f :Outline016_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline016_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline016_7  T 00L23  ..  2( 4 <DL2  <N+f :Outline016_8   L23  ..  2( 4 <DL2  <K+f :Outline016_9 j   L23  ..  2( 4 <DL2 j <f+f :Outline017_1   2( 4 <DL223  ..  2( 4 <DL2  4cp Z "Times Regular<c+f :Outline017_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline017_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline017_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline017_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline017_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline017_7  )  DL 23  ..  2( 4 <DL2  )Hairline  d<Q+f :Outline017_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline017_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline018_1  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline018_2   ," <DL,23  ..  2( 4 <DL2  <]+f :Outline018_3   ) <DL)23  ..  2( 4 <DL2  (`H2Q$ !ISUS.,,,..TRV<6&A4X3' Letter 6&A43'TXGXXXTRV<6&A4V<6&A4 6&A4 6&A4T ? &,XXG-?vbX-#ggdd  8[%dd8ISIS,.          0  &,Ԁ<Z+f :Outline018_4  ` &<<DL&23  ..  2( 4 <DL2  (#$  0  <W+f :Outline018_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline018_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline018_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline018_8   L23  ..  2( 4 <DL2  <K+f :Outline018_9    L23  ..  2( 4 <DL2  <f+f :Outline019_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline019_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline019_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline019_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline019_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline019_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline019_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline019_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline019_9 j  L23  ..  2( 4 <DL2 j <+ :Outline020_123  ..<+ :Outline020_223  ..<+ :Outline020_323  ..<+ :Outline020_423  ..<+ :Outline020_523  ..<+ :Outline020_623  ..<+ :Outline020_723  ..<+ :Outline020_823  ..< :Outline037_123  < :Outline037_223  < :Outline037_323  < :Outline037_423  < :Outline037_523  < :Outline037_623  < :Outline037_723  < :Outline037_823  < :Outline037_923  < :Outline038_123  < :Outline038_223  < :Outline038_323  < :Outline038_423  < :Outline038_523  < :Outline038_623  < :Outline038_723  < :Outline038_823  < :Outline038_923   359=AEIMQ1.P....... 35;AGMSY_2a.a.i.1.a.i.1.a.i. 35;AGMSY_31.a.i.1.a.i.1.a.i. 359=AEIMQ4.........(\ Y`Symbol\  `&Times New Roman.i.i..(hCEKQW]cioAutoList6a.a.a.a.a.a.a.a.a.(hCEKQW]cioAutoList71.1.1.1.1.1.1.1.1.(hCEKQW]cioAutoList81.1.1.1.1.1.1.1.1.( CEKQW]cioAutoList9A.A.A.A.A.A.A.A.A.(գEGMSY_ekqAutoList101.1.1.1.1.1.1.1.1.(:EGMSY_ekqAutoList11A.A.A.A.A.A.A.A.A.(JEGMSY_ekqAutoList12A.A.A.A.A.A.A.A.A.6/ 4Heading 1&&&    &&&20Caption &&& U=Thin Bottomdxd(EGMSY_ekqAutoList131.1.1.1.1.1.1.1.1.(EGMSY_ekqAutoList14a.a.a.a.a.a.a.a.a.(%EGMSY_ekqAutoList15a.a.a.a.a.a.a.a.a.(5EGMSY_ekqAutoList16a.a.a.a.a.a.a.a.a.<%%:Definition T US XXX UK <li:Definition L US XXX , ;1PPP|, 4<D ";  8.$$|, 4<D "8 UK (EEGMSY_ekqAutoList17a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList18a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList19a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList20a.a.a.a.a.a.a.a.(xir$0  0` (#(#0 ` (#` (#2#(  0  )3  0 (# (#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#2#(   )3  0h(#h(#($0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#2#  0  )3  0(#(#({$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#2#  a  )3  0p(#(#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#2#     )3  0p(#p(# ikmoh}EGKOSW[_cAutoList22!!!!!!!!)1)a)(EEGMSY_ekqAutoList23a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList24a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList25a.a.a.a.a.a.a.a. a.(uEGMSY_ekqAutoList26a.a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList27a.a.a.a.a.a.a.a.a.2J+J 0_level2  X 2( & ~ .6> 223  ..  2(v v& ~ .6> 2  2J+J 0_level3   2( & ~ .6> 223  ..  2(v v& ~ .6> 2  2G+J 0_level4   /%& & & ~ .6> /23  ..  2(v v& ~ .6> 2  2G+J 0_level5   /%R R R ~ .6> /23  ..  2(v v& ~ .6> 2  2D+J 0_level6   ,"~ ~ ~ .6> ,23  ..  2(v v& ~ .6> 2  2D+J 0_level7  4 ," .6> ,23  ..  2(v v& ~ .6> 2  2A+J 0_level8  ` ) .6> )23  ..  2(v v& ~ .6> 2  2A+J 0_level9   ) .6> )23  ..  2(v v& ~ .6> 2  2MJ 0_levsl1  , 5+ & ~ .6> 523  Ԁ  2(v v& ~ .6> 2  2JJ 0_levsl2  X 2( & ~ .6> 223  Ԁ  2(v v& ~ .6> 2  2JJ 0_levsl3   2( & ~ .6> 223  Ԁ  2(v v& ~ .6> 2  2GJ 0_levsl4   /%& & & ~ .6> /23  Ԁ  2(v v& ~ .6> 2  2GJ 0_levsl5   /%R R R ~ .6> /23  Ԁ  2(v v& ~ .6> 2  2DJ 0_levsl6   ,"~ ~ ~ .6> ,23  Ԁ  2(v v& ~ .6> 2  2DJ 0_levsl7  4 ," .6> ,23  Ԁ  2(v v& ~ .6> 2  2AJ 0_levsl8  ` ) .6> )23  Ԁ  2(v v& ~ .6> 2  2AJ 0_levsl9   ) .6> )23  Ԁ  2(v v& ~ .6> 2  2MJ 0_levnl1  , 5+ & ~ .6> 523   2(v v& ~ .6> 2  2JJ 0_levnl2  X 2( & ~ .6> 223   2(v v& ~ .6> 2  2JJ 0_levnl3   2( & ~ .6> 223   2(v v& ~ .6> 2  2GJ 0_levnl4   /%& & & ~ .6> /23   2(v v& ~ .6> 2  2GJ 0_levnl5   /%R R R ~ .6> /23   2(v v& ~ .6> 2  2DJ 0_levnl6   ,"~ ~ ~ .6> ,23   2(v v& ~ .6> 2  2DJ 0_levnl7  4 ," .6> ,23   2(v v& ~ .6> 2  2AJ 0_levnl8  ` ) .6> )23   2(v v& ~ .6> 2  2AJ 0_levnl9   ) .6> )23   2(v v& ~ .6> 2  <zp :Body Text I2 d X  US XXX  /%v v ~ .6> /2(v v& ~ .6> 2 IS   X 622 4Body Text US XXX   IS   <>> :Body Text I1   US XXX   IS    <c :Body Text In   US XXX /%v vK7  > /PFvv& ~ .6> P IS   : 8Body Text 3 US XXXC4\  `Tms RmnC5+v vv& ~ .6> 5J@vv& ~ .6> J IS S\  `&Times New RomanS<%%:Comment Refe US  IS < :Comment Text\  `Tms Rmn(EGMSY_ekqAutoList28a.a.a.a.a.a.a.a.6a.(EGMSY_ekqAutoList291.1.1.1.1.1.1.1.81.(UEGMSY_ekqAutoList301.1.1.1.1.1.1.1.:1.(eEGMSY_ekqAutoList311.1.1.1.1.1.1.1.<1.(uEGMSY_ekqAutoList321.1.1.1.1.1.1.1.>1.(EGMSY_ekqAutoList33a.a.a.a.a.a.a.a.@a. !ISUS.,,,..TRV<6&A4X3' Letter 6&A43'TXGXXXTRV<6&A4V<6&A4 6&A4 6&A4T ? &,XXG-?vbX-#ggdd  8[%dd8ISIS,.      _ _ikmo(JT03q57 Xskj.220"219.ml. 3 PrentaWupp.       &,Frumvarptillaga/#&, #  &,&,XGX&,umgatnagerWargjald.#&,XXG?#    ? e =(LagtfyrirAlYingi133.lggjafarYingi2006!2007.) ?    w O   ?U?' b dE  ? w O  1.gr.   MarkmiWlaganna. {      MarkmiWlagaYessaraeraWlgbindagjaldstofnfyrirsveitarflgtiltkusrstaksskatts, nF  gatnagerWargjalds,affasteignumogrttsveitarflagatilaWkveWainnanmarkalaganna 9  hvernigsgjaldstofnernUttur.     2.gr. r Gjaldskylda. e= ?   L;Warhafi,eWabyggingarleyfishafiYarsemYaWviW,ergjaldskyldursamkvmtlgum 0 YessumogberbyrgWgreiWslugatnagerWargjalds.    3.gr. i GjaldstofngatnagerWargjalds. \4 {   Sveitarstj;rnskalinnheimtagatnagerWargjaldaffasteignumYttbUlieinsogYaWeraf ' markaWhverjusinnisamkvmtstaWfestriskipulagstlun.    StofntillagningargatnagerWargjaldserfermetrafjldibyggingartiltekinnil;Woggetur  sveitarstj;rnkveWiWhanneftirfarandihttsamYykkt,sbr.12.gr.: `  @(80_ikmo"i(m"  i(m= 2  a  .3  Ԉ0    Xegarsveitarstj;rnthlutareWaselurl;WeWabyggingarrttl;Wskalleggjagatna S+ gerWargjaldsamrmiviWfermetrafjldaYeirrabyggingasemheimilteraWreisa   viWkomandil;Wsamkvmtgildandideiliskipulagi.i(m= j ݌! Ќ  "i(m"  i(mI2  b  .3  Ԉ0    VerWiekkilagtgatnagerWargjaldskv.a-liW,eWaefveitterbyggingarleyfifyrirstrri " bygginguenlagningskv.a-liWvarupphaflegamiWuWviW,skalviWtgfubyggingar W# leyfisleggjagatnagerWargjaldsamrmiviWfermetrafjldaYeirrarbyggingarsem J "$ byggingarleyfitekurtil.i(mIv݌!% Ќ    GatnagerWargjaldskalinnheimtvegnastkkunarbyggingarsemnemurfermetrafjlda !& stkkunar,sbr.Y;kvWi3.mgr.5.gr. "'   GatnagerWargjaldskalinnheimtefreisternUogstrribyggingstaWannarrarsmul;W v#N( semstkkuninninemur.GildirYessireglaumbyggingarsemsamYykkterbyggingarleyfi A$ ) fyriralltaWfimmrumeftiraWleyfiergefiWfyrirniWurrifibyggingar.AWWrumkostiskal  % * greiWafulltgatnagerWargjald.EfhinnUjabyggingerannarrartegundareWatilannarrarnotk %!+ unarenhiWeldrahsnWigildakvWi5.mgr.Yessarargreinar. &z",   Xegarveitterbyggingarleyfifyrirendurbyggingu,breytingueWabreyttrinotkunbygg m'E#- ingarYannigaWhnfristhrrigjaldflokksamkvmtsamYykktsveitarflagsins,sbr.4. 8($. gr.,skalgreiWagatnagerWargjaldaWYvmarkisemYaWerekkiinnifaliWYvgatnagerWar ( gjaldisemYegarhefurveriWgreitt.L;Warhafi,eWabyggingarleyfishafiYarsemYaWviW,  ekkirttendurgreiWsluefbyggingfristlgrigjaldflokkviWslkabreytingu.    4.gr. T, FjrhWgatnagerWargjalds.  <  GatnagerWargjalder15%afbyggingarkostnaWifermetravsitluhsifjlbUliseinsog  hannerhverjusinnisamkvmttreikningumHagstofu0slandsgrundvellilaganr.42/1987,   umvsitlubyggingarkostnaWar,nemasveitarstj;rnhafimltfyrirumlgragjaldsam  X Yykktsinni,sbr.2.mgr. K #    Sveitarstj;rnskalsamYykktsinni,sbr.12.gr.,kveWahundraWshlutagatnagerWargjalds    semleggstgjaldstofnYannsemmlterfyrirum3.gr.GjaldiWmaldreiverahrraen    mlterfyrirum1.mgr.     5.gr. B  Almennlkkunarheimild.    s  Sveitarstj;rnerheimiltaWkveWasamYykktsinniumgatnagerWargjald,sbr.12.gr.,aW   mishttgatnagerWargjaldskuligreiWavegnaeftirtalinnabyggingaeftirnotkun: {  ! ! :(U88@"i(m"  i(mt2U  1  .3  Ԉ0    0bWarhsnWis.i(mt݌nF Ќ  "i(m"  i(mh2U  2  .3  Ԉ0    Verslunar-,skrifstofu-ogYj;nustuhsnWis.i(mh݌9 Ќ  "i(m"  i(my2U  3  .3  Ԉ0    IWnaWar-oggeymsluhsnWisogannarsatvinnuhsnWis.i(my݌ Ќ  "i(m"  i(m2U  4  .3  Ԉ0    Annarrabygginga.i(m݌ Ќ    Sveitarstj;rnereinnigheimiltaWkveWasamYykktsinniumgatnagerWargjaldaWgjald r afbWarhsnWimegiveramishtteftirYvhvortumeraWrWa: e= ! ! <(e88:"i(m"  i(m"2e  1  .3  Ԉ0    EinbUlishs.i(m"B"݌0 Ќ  "i(m"  i(m#2e  2  .3  Ԉ0    Par-,raW-,tvbUlis-ogkeWjuhs.i(m#-#݌ Ќ  "i(m"  i(m$2e  3  .3  Ԉ0    FjlbUlishs.i(m$4$݌ Ќ    Sveitarstj;rnereinnigheimiltaWkveWasamYykktsinniumgatnagerWargjaldaWlkka i eWafellaniWurgatnagerWargjald: \4 ! ! >(u88<"i(m"  i(m^&2u  1  .3  Ԉ0    XegargrafiWertkjallararUmibWarhsaendashsrUmiWgluggalaustogaWeinsgengt ' YaWinnanfr.i(m^&&݌ Ќ  "i(m"  i(m'2u  2  .3  Ԉ0    AfyfirbyggWumgngugtumeWalttumtengibyggingumeWamilliverslunar-,skrif  stofu-ogYj;nustuhsnWissemteljasttilsameignarviWkomandihsnWisogerutilal `  menningsnotaafgreiWslutma.SkilyrWiYessaerY;aWhsnWisemyfirbyggingeWa S+! tengibyggingerbyggWviWssvosjlfstttaWYaWfullngikrfumbyggingarlagaog " byggingarreglugerWarnhennarogjafnframtaWyfirbyggingineWatengibyggingins # YannigrgarWigerWaWhnfullngiekkieinogsrkrfumbyggingarlagaogbygg  $ ingarreglugerWar.i(m''݌!W% Ќ  "i(m"  i(m+2u  3  .3  Ԉ0    VegnastkkunarbWarhsssemera.m.k.15raendanemistkkuninekkimeiraen J""& 30fermetrumhverjabWhverju10ratmabili.Tilheyristkkuninsameignfjl #' eignarhssskalmetahanaeinsogefumstkkunvegnaeinnarbWarvriaWrWa.i(m++݌#( Ќ  "i(m"  i(m-2u  4  .3  Ԉ0    SvalaskUlabWarhsasemeru20fermetrareWaminni.i(m--݌$ ) Ќ  "i(m"  i(m.2u  5  .3  Ԉ0    SameiginlegrabifreiWageymslnafyrirYrjreWafleiribifreiWar.i(m..݌v%N!* Ќ  "i(m"  i(m/2u  6  .3  Ԉ0    :einangraWrasmhUsasemeruminnien6fermetrar.i(m/0݌A&"+   _  '", & ,      6.gr. ( Srstk_lkkunarheimild_.  F1  Sveitarstj;rnerheimiltaWlkkaeWafellaniWur_gatnagerWargjald_Ԁafeinstkuml;Wum  ',(1sveitarflaginuviWsrstakaraWstWur,svosemvegna_Yttingar_ԀbyggWar,atvinnuuppbygg a ingar,ltillar_s;knar_ԀviWkomandil;WeWaeftirspurnareftirleiguhsnWi. T,   Sveitarstj;rnerennfremurheimiltaWlkkaeWafellaniWurgjldvegnasrhfWsflags  legshsnWis,svosemsambUlafyrirfatlaWa,Yj;nustubWafyriraldraWaogflagslegsleigu  hsnWisendasslkthsnWieigustofnana,flagasamtakaeWaflagasemekkierurekin   _g;Waskyni_._XinglUsa_ԀskalkvWumrtthsnWiumaWgreiWaskuli_gatnagerWargjald_Ԁaf  X YvefYaWfellurafeinhverjumstWumekkilengurundirkvWiYetta,tildmisvegnaslu K #  Yesstilannarranota.SkalY_gjaldagi_Ԁ_gatnagerWargjalds_ԀmiWastviWafhendinguhsnWistil    annarranota.        Sveitarstj;rnerheimiltaWmlannarfyrirumskilyrWiframangreindra_lkkunarheimilda_   samYykktsinnium_gatnagerWargjald_,sbr.2.mgr.4.gr. wO    7.gr.    Gjalddagiogeindagi_gatnagerWargjalds_.   8  _GatnagerWargjald_Ԁskv.a-liW2.mgr.3.gr.fellurgjalddagaviWthlutunl;WareWaslu {  _byggingarrttar_ԀsemereigusveitarflagseWasveitarflagiWhefurrWstfunarrtt.Eindagi nF er30dgumeftirgjalddaga. 9   _GatnagerWargjald_Ԁskv.b-liW2.mgr.3.gr.og5.mgr.3.gr.fellurgjalddagaviWtgfu  _byggingarleyfis_.Eindagierhinnsamioggjalddagi.    Sveitarstj;rngetursamYykktsinnium_gatnagerWargjald_ԀkveWiWgjalddagaog_eindaga_ r _gatnagerWargjalds_ԀmeWWrumhtti.Sveitarstj;rnerheimiltaWmlasvofyrirsamYykkt e= sinniaWgjaldiWskuliinnheimtfleirieneinumgjalddaga. 0   8.gr.  Innheimta_vangreidds_Ԁ_gatnagerWargjalds_. i =  _GatnagerWargjald_ԀberdrttarvextisamkvmtkvWumlaganr.38/2001,umvextiog \4 _verWtryggingu_,frgjalddaga. '   _GatnagerWargjald_,samt_fllnum_ԀvxtumogkostnaWi,ertryggtmeW_lgveWsrtti_ԀviW  komandifasteignmeWforgangsrttifyrirhverskonar_samningsveWi_Ԁog_aWfararveWi_Ԁtvr  frgjalddaga._GatnagerWargjald_Ԁer_aWfararhft_Ԁnundangenginsd;mseWa_stj;rnvaldsr `  skurWar_. S+!   Sveitarstj;rnerheimiltaWafturkalla_l;Warthlutun_Ԁef_l;Warhafi_ԀgreiWirekki_gatnagerWar " gjald_Ԁtilskildumtma,endaskveWiWumYaWthlutunar-eWa_byggingarskilmlum_. # Sveitarstj;rnskalmeW30dagafyrirvarasenda_l;Warhafa_ԀmeW_sannanlegum_ԀhttiviWvrun  $ umhinafyrirhuguWu_afturkllun_ԀWuren_l;Warthlutun_ԀerafturklluW. !W%   9.gr. #' _EndurgreiWsla_Ԁ_gatnagerWargjalds_. #( D  SveitarflagiberaWendurgreiWa_gatnagerWargjald_Ԁinnan30dagaef_l;Warthlutun_Ԁeraftur $ ) klluWeWa;gilteWal;WerskilaW.FjrhW_gatnagerWargjalds_Ԁsemgreiddvarskal_verWbtt_ v%N!* miWaWviWvsitlu_neysluverWs_Ԁfr_greiWsludegi_Ԁtil_endurgreiWsludags_.ViW_greiWsludrtt_ A&"+ reiknast_drttarvextir_Ԁ_fjrhWina_ԀsamkvmtkvWumlaganr.38/2001,umvextiog_verW  '", tryggingu_,frgjalddaga. '#- _ԇ  10.gr. ( UmrWstfungatnagerWargjalds.  DI  Sveitarstj;rnskalverjagatnagerWargjalditilgatnagerWarsveitarflaginuogtilviWhalds  gatnaogannarragatnamannvirkja.RWstfuntilviWhaldser;hWeignarhaldigatna. a   Umskyldusveitarstj;rnartilgatnagerWarogviWhaldsgatnafereftirkvWumskipulags- T, ogbyggingarlaga,nr.73/1997.    11.gr.   Kruheimild.  X sK  AWilimlsgeturskotiWkvrWunsveitarstj;rnarsamkvmtlgumYessumtilrskurWar K #  flagsmlarWherra.KrufresturerYrrmnuWirfrYvaWaWilifkkvitneskjuumkvrW    unina.KruheimildYessiskerWirY;eigirttaWilatilaWhfWamlfyrird;mst;lum.      KomistrWherraaWYeirriniWurstWuaWkvrWunsveitarflagshafiekkiveriWsamrmi   viWlggeturhann;giltkvrWuninaogeftiratvikumlagtfyrirsveitarstj;rnaWtakanUja wO  kvrWun. B    12.gr.   SamYykktsveitarflagsumgatnagerWargjaldogbirtinghennar. {  N  Sveitarstj;rnskalsetjasamYykktumgatnagerWargjaldfyrirsveitarflagiWYarsemeftir nF atvikumerkveWiWumlagningugjaldsins,undanYgurfrYvogafsltti,gjalddagaog 9 eindagagjaldsins,greiWslufyrirkomulagogannaWervarWarinnheimtuYess.    SamYykktinaskalbirtaB-deildStj;rnartWinda.    13.gr. e= Gildistakaoglagaskil. 0 P  LgYessitakagildi1.jl2007.Frsamatmafallargildilgnr.17/1996,umgatna  gerWargjald.    UmlagninguoginnheimtugatnagerWargjaldssemgjaldfalliWertWeldrilagafersam i kvmtYeimlgum. \4 @a a  kvWitilbrWabirgWa.     SamningarumgatnagerWargjaldaftilteknuml;Wum,seml;WarhafareWal;Wareigendur  hafagertviWsveitarstj;rnir,svoogskilmlarvarWandigatnagerWargjaldsemsveitarstj;rn `  hefursettogl;WarhafieWal;Wareigandihefurundirgengist,haldagildisnuYrttfyrirkvWi S+! lagaYessara,nemaaWilarsuumannaWsttir. " @ #dggAthugasemdirviWlagafrumvarpYetta.#ggdTԈ  $  1.Inngangur.  !W%   FrumvarpYettaersamiWfyrirtilstuWlanflagsmlarWherra.MeWerindisbrfi,dags.30. J""& okt;ber2003,skipaWiflagsmlarWherrafjgurramannanefndtilaWendurskoWalgnr. #' 17/1996,umgatnagerWargjald.0nefndinnittustiSigurWur:liKolbeinsson,sviWsstj;ri #( lgfrWisviWsSambandsslenskrasveitarflaga,KristbjrgStephensen,skrifstofustj;rilg $ ) frWiskrifstofuReykjavkurborgar,IngibjrgHalld;rsd;ttir,lgfrWingurumhverfisrWu v%N!* neyti,ogGuWmundur:marHafsteinssonhraWsd;mslgmaWursemvarformaWur.Einnig A&"+ strfuWufyrirnefndinaLrusBollason,deildarsrfrWingurflagsmlarWuneytinu,DUrleif  '", Kristjnsd;ttir,lgfrWingurflagsmlarWuneytinu,ogLrusM.:lafsson,lgfrWingur '#- flagsmlarWuneytinu.NefndinaflaWisreinniglitsPlsHreinssonarpr;fessorsein ( stkumYttumfrumvarpsins.XstuddistnefndinjafnframtviWrWgjffrsrfrWingum  hinnaUmsusveitarflagavarWanditknilegatriWiogkannaWisrstaklegaframkvmdlagn  ingargatnagerWargjaldshjeinstkumsveitarflgum. a  2.Xr;unlagaumgatnagerWargjald.     AlmennlgumgatnagerWargjaldvorufyrstsettmeWlgumnr.51/1974,umgatnagerWar  gjld,enfyrirsetningulagannahfWuhinsvegarveriWgildieinstakalgsemtryggWu   tilteknumsveitarflgumfjrmagntilslkraframkvmda,tildmislgnr.42/1911,um  X gjldtilholrsaoggangstttaReykjavko.fl.Megineinkennilaganr.51/1974,sbr.lgnr. K #  31/1975,varskilgreininggatnagerWargjaldssemYj;nustugjaldsogskiptinggatnagerWar    gjaldssvoklluWA-ogB-gatnagerWargjld.      LgumgatnagerWargjaldvoruendurskoWuWummiWjantundaratugsWustualdarogriW   1996vorulgfestnUlgumgatnagerWargjald,nr.17/1996.Lgnr.17/1996f;lusr wO  nokkrargrundvallarbreytingarfrYvrttarstandisemlgfestvarmeWlgumnr.51/1974. B  0fyrstalagivaraflgWtvskiptinggatnagerWargjaldsogvoruB-gatnagerWargjldaWmestu    lgWniWur.0WrulagivarrWstfungatnagerWagjaldsekkilengurbundinviWgerWgatnaviW   Yrl;WireWamannvirkisemgatnagerWargjaldvarinnheimtaf.0YriWjalagivarhmark {  gatnagerWargjaldsafmarkaWmeWYeimhttiaWYaWgatnumiWalltaW15%afheildarbygg nF ingarkostnaWisamsvarandieiningarvsitluhsifjlbUliseinsoghannvarhverjusinnisam 9 kvmttreikningumHagstofu0slands.LoksvarmltfyrirumaWeinreglugerWumgatna  gerWargjaldskyldigildafyrirlandiWalltenekkireglugerWeWasamYykktfyrirhvertsveitar  flagfyrirsig. r  3.MeginmarkmiWfrumvarpsins.  0   SamkvmterindisbrfinefndarinnarvarmarkmiWendurskoWunarlaganr.17/1996aW  eyWa;vissuYttumsemupphfWukomiWviWframkvmdlaganna,ekkisstumYaWhvort  gatnagerWargjaldteldistYj;nustugjaldeWaskattur. i   0lgumnr.17/1996,umgatnagerWargjald,oglgskUringarggnummeWYeimergengiW \4 tfrYvaWgatnagerWargjaldteljisttilYj;nustugjalda.StuddiststlkuneinnigviWeldri ' rttarframkvmd.undanfrnumrumhefurhinsvegarveriWYaWbent,meWalannars  skrifumfrWimanna,aWgatnagerWargjaldberivisseinkenniskatta.JafnframthefurYetta  reyntrskurWumflagsmlarWuneytisinsogfyrird;mst;lum,meWalannarsd;miHsta `  rttarmlinr.415/2005YarsemHstirtturkomstaWYeirriniWurstWuaWkvrWunum S+! fjrhWgatnagerWargjaldslytihefWbundnumskattalegumsj;narmiWum.ErbrUntaWskUrts " kvarWaWlgumumgatnagerWargjaldhvaWagrunnigjaldtkuheimildinerreist.XaWer # markmiWfrumvarpsYessaaWeyWaallri;vissuumslktogskj;tastyrkaristoWumundirinn  $ heimtugatnagerWargjalds.XhefureinnigreyntYaWfyrird;mst;lumogrskurWum !W% flagsmlarWuneytisinshvortheimiltsaWinnheimtagatnagerWargjalddreifbUli,enekki J""& erkveWiWmeWskUrumhttiumhvortslktsheimilteWa;heimiltngildandilgum.MeW #' frumvarpiYessuertekinnafallurvafiumYaWaWgatnagerWargjaldverWiaWeinslagt #( byggingarYttbUlisemersamrmiviWd;maframkvmd. $ )   AWlokumerYaWeinnigmarkmiWmeWfrumvarpiYessuaWeinfaldatreikningagatna v%N!* gerWargjaldi,meWalannarsmeWYaWfyriraugumaWsamrmagjaldtkunamillieinstakra A&"+ sveitarflagaogauWveldasamanburW.  '",  '#-  & , 4.Helstubreytingarsemfelastfrumvarpinu.  (  4.10  GatnagerWargjaldtelstskattur.    0frumvarpiYessuersettframsgrundvallarskilgreiningaWgatnagerWargjaldteljist  ',(lskattur.Eftirgildistkulaganr.17/1996hefurrktkveWin;vissaumgrundvllinnheimtu a gatnagerWargjalds,nnartiltekiWhvortgatnagerWargjaldsYj;nustugjaldeWaskattur.Xeirri T, ;vissuhefurnaWmestuveriWeyttmeWd;miHstarttarmlinr.415/2005.ErYvekki  umgrundvallarbreytinguaWrWagildandirttarstandi,enrttYykirY;aWskilgreina  gatnagerWargjaldlgummeWskUrumhttisemskattogtreystastoWirlagningargatna   gerWargjaldsYannigaWYruppfyllifyllilegakrfursemgerWarerutilskattlagningarheim  X ilda. K #   4.2.0  FlatarmlhsnWisogheimiltbyggingarmagn.      MeWfrumvarpinuerlagttilaWeingnguverWimiWaWviWflatarmlbyggingarviWt   reikninggatnagerWargjalds,staWYessaWveitasveitarstj;rnumvalmilliflatarmlsl;War, wO  rmmlshssogfermetrafjldahsseWablnduafYessumleiWum,lktoggerterngild B  andilgum.XaWermarkmiWmeWfrumvarpiYessuaWeinfaldalagningugatnagerWargjalds    enumleiWviWhaldaYvsvigrmisemsveitarflghafahafttillagningargatnagerWargjalds.   VarYaWekkitaliWskerWasvigrmtillagningargatnagerWargjaldsY;ttfyrrnefntvalvri {  aflagt.Xvertm;tigerirfrumvarpiWrWfyriraWsveitarflghafirmarheimildirtilreglu nF setningarumgatnagerWargjald,meWalannarsmeWtillititilheimildarsveitarflagatilkvrW 9 unarlagningarpr;sentu,semogalmennumogsrstkumlkkunarheimildum.AfmarkaWri  grunnurgatnagerWargjaldamunhinsvegareinfaldatilmunaallalagningugatnagerWar  gjalds,aukafyrirsjanleikaoggegnsiogauWveldasamanburWmillisveitarflaga. r   XerlgWtilsbreytingaWviWthlutunl;WareWaslubyggingarrttarskuligatnagerWar e= gjaldmiWastviWflatarmlYeirrarbyggingarsemheimilteraWbyggjaviWkomandil;W,eWa 0 heimiltbyggingarmagn,staWflatarmlssamkvmtbyggingarleyfieinsoggerterngild  andilgum.MarkmiWYessararbreytingarerfyrstogfremstaWeinfaldalagningugatna  gerWargjalds.XegarekkierumaWrWathlutunl;WareWaslubyggingarrttarskalmiWaviW i fermetrafjldasamkvmtsamYykktubyggingarleyfi. \4  4.3.0  Meginreglafrumvarpsinsumgjaldtkuogalmennarogsrstakarlkkunar  heimildir.    0frumvarpiYessuergertrWfyriraWfjrhWgatnagerWargjaldsnemi15%afbyggingar `  kostnaWifermetravsitluhsifjlbUliseinsoghannerhverjusinnisamkvmttreikn S+! ingumHagstofu0slandsgrundvellilaganr.42/1987,umvsitlubyggingarkostnaWar.Er " YettasamahlutfallogmarkarhmarkgatnagerWargjaldsngildandilgum.FrumvarpiW # gerirhinsvegarrWfyriraWhverjusveitarflagiberiaWsetjasrsrstakasamYykkteWagjald  $ skrYarsemfjrhWgatnagerWargjaldserafmrkuWsemhlutfallaffyrrnefndumgrunni.AW !W% WrumkostistandilginsemsjlfstWskattlagningarheimild. J""&   0samrmiviWgildandirttarstandheimilarfrumvarpiWeinnigaWsveitarflgkveWi #' mishttgatnagerWargjaldfyrireinstakartegundirhsnWisgrundvellialmennralkkunar #( heimilda.AWlokumheimilarfrumvarpiWsveitarflgumeinnigaWlkkainnheimtgatna $ ) gerWargjaldeinstkumtilvikum. v%N!*   A&"+  &     4.4.0  InnheimtagatnagerWargjaldsverWibundinviWYttbUli. (   01.mgr.3.gr.frumvarpsinsertekiWafskariWumaWinnheimtagatnagerWargjaldss  bundinviWYttbUlisveitarflagseinsogYaWerskilgreinthverjusinnisamkvmtsamYykktri  skipulagstlun.kvWiYettafelurekkisrefnisbreytingufrYvsemtalinnhefurveriW a '(gildandirttur,enhefurYaWaWmarkmiWieinsogWursegiraWtakaaflltvmliumYetta T, atriWi.   4.5.0  AWrarbreytingar.     AWlokummnefnanokkrarminnihttarbreytingar.0frumvarpiYessuerkveWiWum  X regluuminnheimtugatnagerWargjaldsvegnabyggingarhssl;WYarsemeldrahshefur K #  WurveriWrifiW.UmYettaatriWivsasttilumfjllunarum4.mgr.3.gr.      KruheimildtilrWherraer;breytt,enkveWiWersrstaklegaumheimildflagsmla    rWherratilaW;gildakvrWunumlagningugatnagerWargjaldsogheimildtilaWleggjaYaW   fyrirsveitarstj;rnaWtakanUjakvrWun. wO  @ AthugasemdirviWeinstakargreinarfrumvarpsins.    @ Um1.gr.     0greininnieraWfinnamarkmiWlaganna.0kvWinuerkveWiWumaWgatnagerWargjald {  teljistskattur.SmuleiWiskemurYarframaWrWstfungatnagerWargjaldsshWtilteknum nF takmrkunum,Y.e.aWgatnagerWargjaldssvonefndurmarkaWurtekjustofn. 9 @ Um2.gr.    0greininnierkveWiWumhversgreiWandigatnagerWargjaldseWagjaldskylduraWili r samkvmtlgunum.EinsoggerWverWurnnargreinfyrirumfjllunum3.gr.erugjald e= skyldiraWilarannarsvegarl;Warhafi,nnartiltekiWsaWilisemhefurveriWthlutaWl;WeWa 0 keyptbyggingarrttl;W,oghinsvegaraWilarsems;tthafaumbyggingarleyfitildmis  fyrirstkkunhsseWabyggingunUshssYarsemWurst;Wgamalt.  @ Um3.gr. \4   0greininnierkveWiWumhversgjaldstofngatnagerWargjalds. '   Samkvmt1.mgr.erfyrstalagiafmarkaWafhvaWafasteignumlandsinsinnheimtaskuli  gatnagerWargjald.ErYartekiWafskariWumaWeingnguskuliinnheimtagatnagerWargjaldaf  l;WumoghsumYttbUlieinsogYaWerafmarkaWsamkvmtsamYykktriskipulagstlun `  hverjusinni.MeWalmarkmiWameWYessarimlsgreineraWlgfestameWskUrumhttiaW S+! ekkisheimiltaWleggjagatnagerWargjalddreifbUli.VarWandiskildreifbUlisogYttbUlis " afmarkastYauafkvWumskipulags-ogbyggingarlagahverjumtma,ensamkvmtn # gildandilgumerYttbUliskilgreintsemYyrpinghsaYarsembaa.m.k.50mannsog  $ fjarlgWmillihsaferaWjafnaWiekkiyfir200metra. !W%   02.mgr.erskilgreinthversstofntillagningargatnagerWargjalds,enhannerfermetra J""& fjldiYeirrarbyggingarsemfyrirhugaWeraWreisaviWkomandil;W.kvWiWfelursrY #' grundvallarbreytingufrnverandirttarstandiaWeingnguskulimiWaviWfermetrafjlda #( byggingar,enYegarhefurveriWgerWgreinfyrirYeirribreytinguogforsendumhennarum $ ) fjllunkafla4.2almennumathugasemdummeWfrumvarpinu. v%N!*   SamkvmtkvWinuskalfermetrafjldibyggingarkvarWaWurmeWtvennumhtti. A&"+ AnnarsvegarskalltatilfermetrafjldaYeirrabyggingarsemsamkvmtdeiliskipulagier  '", heimiltaWreisaviWkomandil;W,oftnefntheimiltbyggingarmagn.HinsvegarskalYeim '#- tilvikumsemekkihefurveriWthlutaWl;WeWaseldurbyggingarrtturmiWaviWfermetra ( fjldasamkvmtbyggingarleyfi.ErhrtildmisttviWbreytingarogviWbyggingarviW  eldrihsYegarbyggingarleyfiergefiWteldrahverfinundangenginnarl;Warthlutunar  ogsambrilegtilvik. a   03.!5.mgr.eraWfinnannaritfrslureglumumgjaldstofngatnagerWargjalds.Sam T, kvmt3.mgr.skalinnheimtagatnagerWargjaldafstkkunhss,tildmisvegnaviWbygg  ingar.X;bertilYessaWltaaWYeimtilvikumYegargreitthefurveriWgatnagerWargjald  samkvmtheimilubyggingarmagniskaleingnguinnheimtagatnagerWargjaldvegnastkk   unarbyggingar,sbr.3.mgr.3.gr.frumvarpsins,eWanUbyggingar,sbr.4.mgr.3.gr.,aWYv  X markisemYaWerekkiinnifaliWYvgatnagerWargjaldisemYegarhefurveriWgreittfyrir K #  viWkomandibyggingu.SemdmiumhiWfyrrnefndamnefnaYegareingnguhefurveriW    byggWurhlutiYessfermetrafjldasemheimiltvaraWbyggjaviWkomandil;W.KomitilYess    aWs;ttverWiumbyggingarleyfifyrirstkkunumrddshssyrWiekkiinnheimtgatnagerWar   gjaldvegnastkkunarinnarsvolengisemhnrmaWistinnanYessfermetrafjlda,eWabygg wO  ingarmagnssemupphaflegavarheimiltaWbyggjal;Winni. B    Loksskalvakinathyglireglu3.mgr.5.gr.frumvarpsinsYarsemsveitarflgumer    heimilaWaWundanskiljatiltekinrUmiogtegundirhsnWisgjaldskyldu,aWuppfylltumnnar   tilgreindumskilyrWum. {    04.mgr.erbyggtYvsemmeginregluaWYegarhshefurveriWrifiWogs;tterum nF byggingarleyfifyrirstrrahsnWismul;WverWieingnguinnheimtgatnagerWargjald 9 semstkkuninninemur.TildmisfelurkvWiWsraWefhserkeypttilniWurrifseigi  viWkomandieigandieWal;Warhafi?inneign semnemurstrWhinsfjarlgWahssYegar  kemuraWlagningugatnagerWargjaldsvegnanUbyggingarinnar.EfsveitarflagkUsaWnUta r srheimildir5.gr.frumvarpsinsogkvarWamismunandilagningugatnagerWargjaldsein e= stakartegundirhsnWiserjafnframtgertrWfyriraWeigandihsnWisinseigiinneignsem 0 nemurgatnagerWargjaldiafsamskonarhsnWiogrifiWvar,miWaWviWgildandigjaldskr  YesstmaYegarnUttbyggingarleyfiergefiWt.EfgatnagerWargjaldafnUjuhsnWierhrra  enframangreindinneignskalmismunurinnheimtur.GildirYessiinneignfimmrfrYv i aWleyfivargefiWfyrirniWurrifihinsfjarlgWahssenfellurniWuraWYeimtmaliWnum. \4   05.mgr.erfjallaWumgjaldtkuvegnabreytinganotkunhsnWis.Hrertildmistt ' viWbreytinguhsnWisrverslunar-ogskrifstofuhsnWibWarhsnWi,enumflokkun  hsnWisvsasttilumfjllunarum5.gr.ErgertrWfyriraWYeimtilvikumYegars;tterum  byggingarleyfifyrirbreytingunotkunhsnWis,semleiWirtilYessaWhsnWiWfrist `  hrrigjaldflokksamkvmtsamYykktsveitarflags,stofnistkrafaumgreiWslugatnagerWar S+! gjalds.GjalddagigatnagerWargjaldssamkvmtkvWinuskalalmenntveraviWsamYykki " byggingarleyfisfyrirbreyttumnotumviWkomandihsnWis. # @ Um4.gr. !W%   0greininnieraWfinnareglusemafmarkargrunnlagningugatnagerWargjalds.kvWiW J""& gerirrWfyriraWgatnagerWargjaldskulivera15%afbyggingarkostnaWifermetravsitlu #' hsifjlbUliseinsoghannerhverjusinnisamkvmttreikningumHagstofu0slandsgrund #( vellilaganr.42/1987,umvsitlubyggingarkostnaWar.ErYettasamaviWmiWungatnagerWar $ ) gjaldsogngildandilgum,enYarerYessiviWmiWunsettframsemhmarkgatnagerWar v%N!* gjalds.0frumvarpiYessuerhinsvegargertrWfyrirannarrinlgunviWlagningugatna A&"+ gerWargjaldsins.FrumvarpiWgerirrWfyriraWfyrrnefndviWmiWunarfjrhWsgrunnfjrhW  '", gatnagerWargjaldsfyrirhvernfermetra,en2.mgr.ersWanlgWsskyldasveitarflgaW '#- kveWahvertfyrirsig,meWsrstakrisamYykkt,gatnagerWargjaldafeinstkumflokkumhs ( nWissveitarflaginu.ErgertrWfyrirYvaWsveitarflginkveWigatnagerWargjaldsem  hlutfallaffyrrnefndrigrunnfjrhW.    XrttfyrirskyldusveitarflagatilkvrWunarlagningarpr;sentugerirfrumvarpiWengu a sWurrWfyriraWlgingetistaWiWsemsjlfstWskattlagningarheimild,tildmisYarsem T, misbrestureraWsamYykktssetteWaannarrikvarWanatkuumgatnagerWargjaldviW  komandisveitarflagi.  @ Um5.gr.  X   0greininnieraWfinnaalmennaheimildtillkkunargatnagerWargjaldifrgrunngatna K #  gerWargjaldiskv.4.gr.EruYarsettirframeinstakirflokkarhsnWis.FlokkunhsnWiser    aWmestusamrmiviWgildandilgogYrvenjursemskapasthafaumflokkunhsnWis    gjaldskrmeinstakrasveitarflaga.JafnframterkvWinusettframheimildtillkkunar   eWaniWurfellingargatnagerWargjaldseinstkumtilvikum.ViWafmrkunYessaraundanYgu wO  reglnavareinnigstuWstviWvenjurrttarframkvmd. B    01.mgr.ersettframgrunnflokkunhsnWissamkvmtfrumvarpinu.FlokkuningerirrW    fyriraWheimiltsaWleggjamismunandigatnagerWargjaldbWarhsnWi,verslunar-,skrif   stofu-ogYj;nustuhsnWi,iWnaWar-oggeymsluhsnWiogannaWatvinnuhsnWiogaW {  lokumaWrarbyggingar.OrWiWbWarhsnWi1.tlul.YarfnastekkiskUringa.Samagildir nF umverslunar-ogskrifstofuhsnWi,sbr.2.tlul.,enmeWYj;nustuhsnWiertildmistt 9 viWhrgreiWslustofuroglkamsrktarstWvar.IWnaWar-oggeymsluhsnWiogannaWat  vinnuhsnWitekurtilhsnWissemhUsirannarskonariWnaWarstarfsemi,tildmisverk  stWi,verksmiWjur,vruskemmur,olutankaroghsnWisemhUsirannanatvinnurekstur r semekkifellurundir2.tlul.1.mgr.FlokkurinnaWrarbyggingar,sbr.4.tlul.,felursr e= safnhugtakfyrirhsnWisemekkifellurundir1.!3.tlul.1.mgr.ErhrmeWalannarstt 0 viWUmisskonarhsnWisemhUsiralmannaYj;nustu,svosemsk;la,Yr;ttahs,kirkjurog  Yesshttar.    nnurmlsgreiningeymirheimildtilfrekariflokkunarbWarhsnWissamYykkt i sveitarflags,Y.e.einbUlishs,sbr.1.tlul.,par-,raW-,tvbUlis-ogkeWjuhs,sbr.2.tlul., \4 ogaWlokumfjlbUlishs,sbr.3.tlul. '   03.mgr.eraWfinnaheimildtilaWlkkaeWafellaniWurgatnagerWargjaldvegnatiltekinna  aWstWna.ViWvalYeimtilvikumsemtilgreinderukvWinuvareinkumstuWstviW  YreifanlegdmisemkomiWhafauppviWlagningugatnagerWargjalds,eneinstakirtluliWir `  YarfnastekkiskUringa.RtterY;aWtakaframaW6.tlul.ereinkumttviWfrstandandi S+! smhUsil;Wannarshss,svosemlitlageymsluskra. " @ Um6.gr.  $   0greininnieraWfinnasrstakalkkunarheimildYarsemsveitarflgumerveittheimild !W% tilYessaWlkkaeWafellaniWurgatnagerWargjaldafeinstkuml;WumsveitarflaginuviW J""& srstakaraWstWur.ErgertrWfyriraWkvarWanirumslktverWiteknarmeWsrstkum #' stj;rnvaldskvrWunumhverjusinni. #(   01.mgr.ergertrWfyriraWsveitarflgumsveitttiltekiWsvigrmtillkkunareWa $ ) niWurfellingargatnagerWargjaldsafskipulagsstWum. v%N!*   02.mgr.erlagttilaWsveitarflgumverWiheimilaWaWlkkaeWafellaniWurgjldvegna A&"+ srhfWsflagslegshsnWissemekkierrekiWg;Waskyni.SemdmiumslkthsnWi  '", mnefnasambUlifyrirfatlaWa,Yj;nustubWirfyriraldraWaogflagslegtleiguhsnWi. '#- kvWiWgerirrWfyriraWkjlfarsamYykktarslkrarundanYguverWiYinglUstsrstakri ( kvWviWkomandihsnWiumundanYgufrgatnagerWargjaldi.KomitilYessaWumrtt  hsnWiverWitekiWtilannarranota,semekkifallaundirkvWi2.mgr.,ergertrWfyriraW  kvWinniverWiaflUstogeigendurhsnWisinsgreiWigatnagerWargjaldvegnaYess.MiWaWer a viWaWgjalddagigatnagerWargjaldssamkvmtkvWinusafhendingardagureignarinnartil T, breyttranota.    XrttfyriraWgertsrWfyriraWeinstakarkvarWanirumniWurfellingueWalkkunsam  kvmtYessarigreinverWiteknarmeWsrstakristj;rnvaldskvrWun,erskv.3.mgr.gertrW   fyriraWsveitarflgsetjireglursamYykktsnaumnnaritfrsluslkraundanYguheim  X ilda.ErtilgangurYessameWalannarsaWaukagegnsiogsamrmiviWkvarWanatkuum K #  lkkuneWaniWurfellinguviWkomandisveitarflagi.    @ Um7.gr.     0greininnieraWfinnakvWivarWandigjalddagaogeindagagatnagerWargjalds. wO    01.mgr.erkveWiWumaWgjalddagigatnagerWargjaldsskv.a-liW2.mgr.3.gr.sviW B  thlutunl;WareWaslubyggingarrttarsemereigusveitarflagseWasveitarflagiWhefur    rWstfunarrttyfir.EindagigatnagerWargjaldssemlagterskv.a-liW2.mgr.3.gr.er30   dgumeftirgjalddaga. {    02.mgr.ergertrWfyriraWgatnagerWargjaldsemlagterskv.b-liW2.mgr.og5.mgr. nF 3.gr.falligjalddagaviWtgfubyggingarleyfis.GreinarmunurYessimilligjalddagaer 9 gerWurYarsemforsendurlagningargatnagerWargjaldsskv.a-liW2.mgr.3.gr.annarsvegar  ogb-liW2.mgr.og5.mgr.3.gr.hinsvegareru;lkar.ErgreinarmunurYessieinnigsam  rmiviWkvWi2.tlul.1.mgr.44.gr.skipulags-ogbyggingarlaga,nr.73/1997,Yarsem r kveWiWerumaWbyggingarleyfiverWiekkigefiWtnemaeftirgreiWslumeWalannars e= gatnagerWargjaldi.EindagigatnagerWargjaldssemlagterskv.b-liW2.mgr.og5.mgr.3. 0 gr.erhinnsamioggjalddagi.    03.mgr.kemurframaWsveitarflgumsheimiltaWvkjasamYykktsinniumgatna  gerWargjaldfr1.mgr.kvWisinsogkveWagjalddagaogeindagagatnagerWargjaldsmeW i Wrumhtti.XersveitarflgumjafnframtheimiltaWmlasvofyrirsamYykktsinniaW \4 gjaldiWskuliinnheimtfleirieneinumgjalddaga.MeWYessuerstefntaWYvaWsveitarflg ' hafikveWiWsvigrminnanrammalagannatilaWkveWagjalddagaogeindagagatnagerWar  gjaldssamYykktumumgatnagerWargjaldsemsveitastj;rnsetur.  @ Um8.gr. S+!   0greininnieraWfinnakvWiuminnheimtuvangreiddseWa;greiddsgatnagerWargjalds. "   01.mgr.erkveWiWumaWgatnagerWargjaldberidrttarvextisamkvmtkvWumlaga # umvextiogverWtryggingu,nr.38/2001,frgjalddaga.kvWiYettaverWuraWskoWasam  $ rmiviW7.gr.YarsemmlterfyrirumeindagagatnagerWargjalds1.og2.mgr. !W%   02.mgr.erkveWiWumaWgatnagerWargjaldsamtfllnumvxtumogkostnaWistryggt J""& meWlgveWsrttiviWkomandifasteign,meWforgangsrttifyrirhverskonarsamningsveWi #' ogaWfararveWi.SamkvmtkvWinuerlgveWsrtturinntryggWurtvrfrgjalddaga. #( kvWiYettaertarlegraenkvWigildandilagahvaWvarWarlgveWsrttogaWfararrtt. $ ) Lokser2.mgr.kveWiWumaWgatnagerWargjaldsaWfararhftnundangengisd;mseWa v%N!* stj;rnvaldsrskurWar,enrttYykiraWkveWameWskUrumhttiumslktlgum. A&"+   03.mgr.ersveitarstj;rnumveittheimildtilaWafturkallal;WarthlutungreiWil;Warhafi  '", ekkigatnagerWargjaldtilskildumtma,endaskveWiWumYaWthlutunar-eWabygg '#- ingarskilmlum.kvWiYettaberaWtlkasamrmiviWkvWia-liWar2.mgr.3.gr.og1. ( mgr.7.gr.YarsemnnarergetiWumthlutunl;WaroggjalddagagatnagerWargjaldsviWslka  thlutun.MlsgreinYessisetursveitarstj;rnumtvskilyrWivegnaafturkllunarl;War  thlutun,annarsvegaraWumsaWrWadrttgreiWslugatnagerWargjaldsframyfirtilskilinn a tmaoghinsvegaraWkveWiWhafiveriWumslktrrWithlutunar-eWabyggingar T, skilmlum.03.mgr.ereinnigkveWiWumaWsveitarstj;rnberiskyldatilaWtilkynnal;War  hafaumyfirvofandiafturkllunmeWa.m.k.30dagafyrirvara.SkalYaWgertmeWsannan  legumhtti,tildmismeWbyrgWarbrfieWasmskeyti.   @ Um9.gr. K #    SamkvmtgreininnibersveitarflagiaWendurgreiWaWurinnheimtgatnagerWargjaldef    l;WarthlutunerafturklluWeWa;gilteWal;WskilaW.GjalddagiendurgreiWslunnarer30dg    umsWar.0kvWinuerjafnframttekiWYvhvernigberiaWverWbtaYfjrhWsemgreidd   varvegnagatnagerWargjaldsogskalmiWaWviWvsitluneysluverWsfrgreiWsludegitil wO  endurgreiWsludags.LoksskalviWdrttendurgreiWslusveitarflagsreiknadrttarvextifr B  gjalddagasamkvmtkvWumlaganr.38/2001,umvextiogverWbtur.    @rrUm10.gr. {    010.gr.erkveWiWumrWstfungatnagerWargjalds. nF   SamkvmtYessarigreinfrumvarpsinstelstgatnagerWargjaldmarkaWurtekjustofnfyrir 9 sveitarflgtilaWstandastraumafgatnagerWsveitarflagsins.MeWorWinugatnagerWertt  viWundirbyggingugatna,meWtilheyrandilgnum,meWalannarsvegnagtulUsingar,lagn  ingarbundinsslitlagsoggangsttta,byggingarumferWareyjaoghlj;WmanaogYesshttarYar r semgerterrWfyrirslkuskipulagi.ErYettameginatriWumsamrmiviWgildandilg. e=   0greininnierjafnframtlagttilaWlgfestverWiheimildtilaWltagatnagerWargjaldstanda 0 straumafviWhaldskostnaWigatnasveitarflaginu.kvWiWfelurekkisrbreytingufr  framkvmdgildandilagaenrttYykiraWtakaafallanvafahvaWYettasnertir.AWlokumer  kveWiWumaWsveitarflgumsheimiltaWrWstafagatnagerWargerWargjalditilviWhaldsn i tillitstileignarhaldsgatna. \4   Lokser2.mgr.tekiWframaWskyldasveitarstj;rnatilgatnagerWarogviWhaldsgatnafari ' eftirkvWumskipulags-ogbyggingarlaga,nr.73/1997.  @rrUm11.gr. `    LktogngildandilgumumgatnagerWargjalderfrumvarpiYessuaWfinnakvWium S+! kruheimildtilflagsmlarWherra.01.mgr.segiraWaWilimlsgetiskotiWstj;rnvalds " kvrWunsveitarstj;rnarsamkvmtlgumumgatnagerWargjaldtilrskurWarflagsmla # rWherra,enkruheimildYessiskerWiY;ekkirttaWilatilYessaWhfWamlfyrird;m  $ st;lum.kvWiYettaersamhlj;WakvWigildandilaga,sbr.5.gr.laganr.17/1996. !W%   02.mgr.erkveWiWnnarumheimildirflagsmlarWherratilaWgerWavegnakrumla. J""& KemurYarframaWkomistrWherraaWYeirriniWurstWuaWstj;rnvaldskvrWunsveitarflags #' hafiekkiveriWsamrmiviWlggetihann;giltkvrWuninaogeftiratvikumlagtfyrir #( sveitarstj;rnaWtakanUjakvrWun.EruhlutverkogheimildirflagsmlarWherraYvskil $ ) greindmeWtarlegrihttienWur. v%N!* @rrUm12.gr.  '",   GreininfjallarumsamYykktirsveitarflagaumgatnagerWargjaldogbirtinguYeirra. '#-   01.mgr.erkveWiWumskyldusveitarflagstilaWsetjasamYykktumgatnagerWargjald ( fyrirsveitarflagiW.SambrilegtkvWieraWfinna2.mgr.6.gr.gildandilagaumgatna  gerWargjald,nr.17/1996,enkvWinuermltmeWtarlegrihttienWurfyrirumYaW  hvaWaatriWisamYykktinskulihafiaWgeyma. a   02.mgr.ernnarkveWiWumbirtingusamYykktarsveitarstj;rnarumgatnagerWargjald T, enslkasamYykktberaWbirtaB-deildStj;rnartWinda.  @rrUm13.gr.     0greininnierfjallaWumgildistkuoglagaskil.ErYarkveWiWumaWgildistakalaganna  X miWistviW1.jl2007ogaWfrsamatmafallilgnr.17/1996,umgatnagerWargjald,jafn K #  framtrgildi.      02.mgr.erkveWiWnnarumlagaskilenkvWiWgerirrWfyriraWgjalddagigatna    gerWargjaldarWiYvhvortumlagninguoginnheimtugatnagerWargjaldsfarisamkvmt   ngildandilgumeWafrumvarpiYessu.FalligatnagerWargjaldgjalddagafyrir1.jl2007 wO  samkvmtngildandilgumskalYvfarasamkvmtkvWumYeirralagaumlagningu B  gjaldsinsoginnheimtu.    @  UmkvWitilbrWabirgWa. {    kvWiWersamhlj;Wa2.mgr.kvWistilbrWabirgWangildandilgum.0kvWinuer nF kveWiWumaWYeirskilmlarumgatnagerWargjald,semsveitarstj;rnhefurkveWiWviWt 9 hlutunl;Warogl;WarhafieWal;Wareigandihefurfallist,skuliekkivkjafyrirkvWum  nUrralagaefYeireruYeim;samrUmanlegir.SamagildirumgerWasamningaumgatnagerWar  gjaldaftilteknuml;WumogsamningaumgreiWsluskilmla.L;Warhafaogsveitarstj;rner r hinsvegarheimiltsamkvmtkvWinuaWsemjaumaWlagningoginnheimtagatnagerWar e= gjaldsfarisamkvmtkvWumfrumvarpsYessa. 0  FylgiskjalI. i \4AU?) dE? A^\4  \4 FlagsmlarWuneyti,  skrifstofasveitarstj;rnarmla:    MathrifumfrumvarpstillagaumgatnagerWargjald.  S+! (GertsamrmiviWsamkomulagrkisogsveitarflaga,dags.31.desember2005.) "   XrbreytingarfrgildandilgumumgatnagerWargjald,nr.17/1996,semlagWarerutil  $ frumvarpinumiWaeinkumaWYvaWeyWa;vissuYttumsemupphafakomiWviWfram !W% kvmdlaganna,einkumumYaWhvortgatnagerWargjaldteljistYj;nustugjaldeWaskattur.0 J""& frumvarpinuersettframsgrundvallarskilgreiningaWgatnagerWargjaldteljistskatturog #' smuleiWiskemurYarframaWrWstfungatnagerWargjaldsshWtilteknumtakmrkunum, #( Y.e.aWgatnagerWargjaldsmarkaWurtekjustofn.FrumvarpiWmiWarjafnframtaWYvaWaW $ ) einfaldatreikningagatnagerWargjaldi,meWalannarsmeWYaWfyriraugumaWsamrma v%N!* gjaldtkunamillieinstakrasveitarflagaogauWveldasamanburW. A&"+   MeWfrumvarpinuerlagttilaWeingnguverWimiWaWviWflatarmlbyggingarviWtreikn  '", inggatnagerWargjalds,staWYessaWveitasveitarstj;rnumvalmilliflatarmlsl;War,rmmls '#- hssogfermetrafjldahsseWablnduafYessumleiWum,lktoggerterngildandilgum. ( BreytinginerekkitalinskerWasvigrmsveitarflagatillagningargatnagerWargjaldsYarsem  frumvarpiWgerirrWfyriraWsveitarflghafirmarheimildirtilreglusetningarumgatna  gerWargjald,meWalannarsmeWtillititilheimildartilkvrWunarlagningarpr;sentu,semog a almennumogsrstkumlkkunarheimildum. T,   0frumvarpinuergertrWfyrirYvaWfjrhWgatnagerWargjaldsnemi15%afbyggingar  kostnaWifermetravsitluhsifjlbUliseinsoghannerhverjusinnisamkvmttreikn  ingumHagstofu0slandsgrundvellilaganr.42/1987,umvsitlubyggingarkostnaWar.Er   YettasamahlutfallogmarkarhmarkgatnagerWargjaldsngildandilgum.TilaWauka  X fyrirsjanleikaoggegnsierfrumvarpinuhinsvegargertrWfyrirYvaWhvertsveitarflag K #  setjisrsrstakasamYykkteWagjaldskrYarsemfjrhWgatnagerWargjaldserafmrkuWsem    hlutfallaffyrrnefndumgrunni.      0samrmiviWgildandirttarstandheimilarfrumvarpiWeinnigaWsveitarflgkveWi   mishttgatnagerWargjaldfyrireinstakartegundirhsnWisgrundvellialmennralkkunar wO  heimilda.AWlokumheimilarfrumvarpiWsveitarflgumeinnigaWlkkainnheimtgatna B  gerWargjaldeinstkumtilvikum.      AWframansgWuverWurekkisWaWfrumvarpiWskerWimguleikasveitarflagatilaWinn   heimtagatnagerWargjldnaWfrumvarpiWfelisrkostnaWaraukafyrirsveitarflgin. {   FylgiskjalII.  <rAU?) dE? A^r<  r FjrmlarWuneyti, 0 fjrlagaskrifstofa:  @# #  UmsgnumfrumvarptillagaumgatnagerWargjald.  i   0frumvarpinuergatnagerWargjaldskilgreintsemskatturaffasteignumYttbUlisemer \4 samrmiviWd;maframkvmd.XerlagttilfrumvarpinuaWlagninggatnagerWargjalds ' verWieinflduWogleitastviWaWauWveldasamanburWlagningugjaldsinsmillisveitar  flagaenumleiWaWviWhaldaYvsvigrmisemYauhafagildandilgumtilaWkvarWa  lagningarhlutfallogbeitingulkkunarheimildaviWsrstakaraWstWur. `    EkkiverWursWaWsamYykktfrumvarpsinshafihriftgjldrkissj;WsYarsemYaWfelur S+! ekkisrneinarbreytingarskyldumrkissj;WseWastofnanaYesstilgreiWslugatnagerWar " gjalds. #