roll back tax

French translation: sursis d'imposition ou différé d'imposition

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:roll back tax
French translation:sursis d'imposition ou différé d'imposition
Entered by: Nathalie Avédissian

08:55 Apr 24, 2005
English to French translations [PRO]
Law: Taxation & Customs
English term or phrase: roll back tax
Bonjour,
Contrat de vente d'un bien indiquant ce qui suit :
The property is taxed pursuant to the provision of the New Jersey Farmland Assessment Act and, as a result, may be subject to rollback taxes.
Qui saurait me dire à quoi correspondent les "rollback/roll back taxes"
Merci
Nathalie Avédissian
Local time: 03:48
sursis d'imposition ou différé d'imposition
Explanation:
... selon que l'impôt est déja caculé maintenant et sera dû plus tard (différé) ou qu'il ne deviendra exigible qu'à la réalisation d'un évènement ultérieur (sursis). A défaut de contexte, traduire par les 2 ("sursis ou diféré d'imposition")
Selected response from:

Emilie Laferrière
France
Local time: 03:48
Grading comment
Je pense que c'est tout à fait cela (au vu de mes recherches) - Merci beaucoup, et à tous pour votre aide
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1taxe de reprise
Pierre Renault
5sursis d'imposition ou différé d'imposition
Emilie Laferrière
3voici une explication (à défaut de traduction) je continue à chercher
Michel A.
3baisse des taxes
Flore Abadie


  

Answers


9 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
baisse des taxes


Explanation:
rollback est généralement une baisse des prix alors dans ton cas il me semble que ce soit une baisse des taxes ; )

Flore Abadie
France
Local time: 03:48
Specializes in field
Native speaker of: Native in FrenchFrench

Peer comments on this answer (and responses from the answerer)
neutral  Michel A.: c'est ce que j'avais pensé d'abord, mais ç'aurait été "taxex rollback" (comme wages / prices rollback)
2 mins
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10 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
voici une explication (à défaut de traduction) je continue à chercher


Explanation:
http://www.upstatemlssc.com/rollback.htm

What are Rollback Taxes?



Section 12-43-210, subsection (4) requires that when the use of agricultural land changes to a non-agricultural use, that a rollback in taxes be paid. The Assessor is required to keep records, which indicate both the fair market value of property and use value and the applicable ratio used. It is the responsibility of the Assessor to provide the Auditor’s Office with the proper information for the rollback taxes. The Auditor’s Officer shall furnish the Treasurer’s Officer with the proper information to compute the rollback taxes. Section 12—210, subsection (4) provides for a rollback and states the method to be used. Section 12-43-210, subsection (4):When real property which is in agricultural use and is being valued, assessed and taxed under the provisions of this act is applied to a use other than agricultural, it shall be subject to additional taxes, hereinafter referred to as rollback taxes, in an amount; equal to the difference, if any, between the taxes paid or payable on the basis of the valuation and the assessment authorized hereunder and the taxes that would have been paid or payable had the real property been valued, assessed and taxed as other real property in the taxing districts, in the current tax year (the year of change in use) and each of the five tax years immediately preceding in which the real property was valued, assessed and taxed as herein provided. If in the tax year in which a change in use of the real property occurs the real property was not valued, assessed and taxed under this act, then such real property shall be subject to rollback taxes for each of the five tax years immediately preceding in which the real property was valued, assessed and taxed hereunder. In determining the amounts of the rollback taxes chargeable on real property, which has undergone a change in use, the assessor shall for each of the rollback tax years involved ascertain:



The fair market value of such real property under the valuation standard applicable to other real property in the same classification;The amount of the real property assessment for the particular tax year by multiplying such fair market value by the appropriate assessment ratio provided in this act;The amount of additional assessment on the real property for the particular tax year by deducting the amount of the actual assessment on the real property for that year from the amount of real property assessment determined under (B) hereof;


The amount of the rollback for that year by multiplying the amount of the additional assessment determined under (C) hereof by the property tax rate of the taxing district applicable for that tax year.





The Attorney General’s Office has advised this office that it is the owner of the real property as of December 31st in the use changes who is liable for the "additional taxes" and is to be collected in the tax year when the property is first taxable upon the different use.



Source: The Anderson County Tax Assessor’s Office and has been reprinted in its entirety with their permission. You may contact the Tax Assessor’s Office at 864/260-4028 if you have any question regarding this informatio

Michel A.
Local time: 21:48
Native speaker of: Native in FrenchFrench
PRO pts in category: 4
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1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +1
taxe de reprise


Explanation:
Considérer dans la citation de Michel Lévy: "[...]property [...] in agricultural use and is being ...] applied to a use other than agricultural, it shall be subject to **additional taxes**, hereinafter referred to as **rollback taxes**..."

C'est pas un baisse des taxes: il y a une immense différence entre "rollback tax" (utilisé comme adjectif) et "rollback the tax" (utilisé comme verbe) et le sens change.

Pierre Renault
Local time: 21:48
Native speaker of: Native in FrenchFrench, Native in EnglishEnglish

Peer comments on this answer (and responses from the answerer)
agree  GILOU
1 hr
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7 hrs   confidence: Answerer confidence 5/5
sursis d'imposition ou différé d'imposition


Explanation:
... selon que l'impôt est déja caculé maintenant et sera dû plus tard (différé) ou qu'il ne deviendra exigible qu'à la réalisation d'un évènement ultérieur (sursis). A défaut de contexte, traduire par les 2 ("sursis ou diféré d'imposition")

Emilie Laferrière
France
Local time: 03:48
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 8
Grading comment
Je pense que c'est tout à fait cela (au vu de mes recherches) - Merci beaucoup, et à tous pour votre aide
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