WPC? &#$^=M 3އY# -)YWq }!l~hNB =Յ:kAm8vh郘_ŠJ%ާ:w?ݙJ\qYCc\aoǾV>ZV(3皘(RJ RIHA<~Q5ٕnofRsA nFD{i K\%gt-z+R;.KYP/Nؒ hgf\ܝՀ%zK)'fsU>0sXPliQ˙Jz@vJbE`vc`WF4r+-^Ќ R 1Aa:5<' cx֔ه $9`6sj^ꢦMV"_y-żMyNwlrc"^m%4S*I,7YP j@'@(=<U&NH % 0Y# ^^z m|w4^  D- 72Z&Efk$m$3%%& 09' A'ai(f}(a(f(a(f(a(f(a( 0U( 0*) 0* 0* 0+ 0b, 0- 0- 0{. 0"/ 0/ 00 0}1 002 02 03 0<%4 1a4 724@ 5 1$5o5 72T 1T 729U 1kU 72U 1$V 72VEV 0V 0<zW 0,W 0W 0&tX 0Y 0XZ 0:[ 0P[ 0[ 0\ 0] 05^ 0^ 0_ 03` 0` 0ia@ aob 0Yq B mq AMq 0(q 0Rq@ QsN[soW%]s BU>јј 1 @ 0vo<, 0v= D5 0v 0K^ 0@ + 0vu5o@ 0 ) A f* 0+++ 0 +@ g, 1uq,<,@ ".7,.o0c/@ `os0`oOԯԯԯԯԯԯԯ.3.0.-L.*y.' 72ʵ.$.! .A 1_..0.-K.*x.'.$ɿ.!..,.GGGGGGGGGGGU:____M B- 0 0D..j.....&..>..V..nn.....* 1U 7  1e 7| 1e 7 1U 7 RRR 7 ^ 7j 7x 7  1 72 1K 72 1 72 1 72D 1v 72 1/ 72 1 72o 0 0j2 DC 1 72f 1 72 1Q 72 1  72 1 1J 1 1X 0 0 0 0C 0W 14 1 1B 1 72P 1 72  1; 72 0 04 0 0UU(&d9 Z6Times New Roman RegularX(1$ IS , .\R6&A4\X_XXXTRW<6&A4W<6&A4 6&A4 6&A4T ? 9XX_-?vbX-#ggdd  80dd8ISUS.,     Adobe PDF0\\Mimir\forrit\WP2000\template\SKJRIT~1.WPT\\Mimir\forrit\WP2000\template\SkjritunY2k.wpt=UgFό|)rirs?g"}F3|xLevel 1Level 2Level 3Level 4Level 5)!dxdx_8DocumentManagement::ModifiedBooleanTRUE "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 m.krbLevel 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 HKKKKTABLE APTABLE B:TABLE CbTABLE DhTABLE E*+ (_2623  ..*J+J (_25   2(L L T\ d #223  ..2(L L T\ d #2   *;+; (_24  /% T\ d #/23  ../% T\ d #/  *8+8 (_23 ` ," T\ d #,23  ..," T\ d #, ` *5+5 (_22  )T T\ d #)23  ..)T T\ d #)  *2+2 (_21  &\ d #&23  ..&\ d #&  */+/ (_20 h #\ d ##23  ..#\ d ## h *,+, (_19   \\ d # 23  .. \\ d #  *)+) (_18   d #23  .. d #  *DD (_17  8.L T\ d #823  Ԁ8.L T\ d #8  *JJ (_16   2(L L T\ d #223  Ԁ2(L L T\ d #2   *;; (_15  /% T\ d #/23  Ԁ/% T\ d #/  *88 (_14 ` ," T\ d #,23  Ԁ," T\ d #, ` *55 (_13  )T T\ d #)23  Ԁ)T T\ d #)  *22 (_12  &\ d #&23  Ԁ&\ d #&  *// (_11 h #\ d ##23  Ԁ#\ d ## h <:Default Para(5hCEKQW]cioAutoList1a.a.a.a.a.a.a.a.3a.7 (EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a.WPC! zƚG 1 1  ."Systemv7vv(5-- @Times New Roman---'---  2   ) ',---  .T%"System-  '' '  '  '  '  '  -   @ !O Times New Roman-Times New Roman-- 2 iv Hsal.btur/%  /%2 i9 Hsn.btur/% $ /$ 2 i Vaxtabtur0  /%2 i Hsal.btur/% /% 2 is Hsn.btur0$ % /%2 i7 Vaxtabtur/  /%Times New Roman- 2 0 2 505.523    2 }539.400   2 ;500.000   2 534.000   2 613.800   2 0-1 2 511.563    2 }539.400   2 ;381.880   -T%"System- '-- f  2 507.758    - -2  613.800   - -2 p 369.083   - --- '--    2 t1-2 2 t498.682    2 t}529.206   2 t;356.355   -- '--  o 2 t524.013    - -2 t 612.732   - -2 tp 494.630   - --- '--    2 2-3 2 490.476    2 }530.599   2 ;352.152   -- '--   2 515.928    - -2  611.623   - -2 p 459.312   - --- '--    2 '3-4 2 '431.228    2 '}530.280   2 ';331.527   -- '-- q ! 2 '452.712    - -2 ' 613.800   - -2 'p 456.728   - --- '--    2 4-5 2 333.118    2 }488.733   2 ;321.027   -- '--  { 2 370.332    - -2  598.522   - -2 p 440.748   - --- '--    2 5-6 2 271.237    2 }415.093   2 ;308.106   -- '-- #  2 288.494    - -2  530.374   - -2 p 416.584   - --- '--    2 26-7 2 2164.358    2 2}345.550   2 2;275.607   -- '-- | - 2 2216.158    - -2 2 453.533   - -2 2p 392.316   - --- '--    2 7-8 2 98.515  2 }249.294   2 ;280.292   -- '--   2 129.021    - -2  366.618   - -2 p 349.910   - --- '--    2 8-9 2 95.471  2 }210.617   2 ;198.701   2  54.321  2  279.786  2 v 321.899   2 =9-10  2 =;142.573   2 =9.096  2 = 242.058  2 =v 276.447  2 10-11  2 ;115.452   2  159.105  2 v 234.672  2 11-12  2 K39.011   2  02 v 181.824  2 I12-13   2 I 02 Iv 122.470  2 13-14   2  02  50.572   --- '-- = 2 Tekjubil**% !2 d/rstekjur m.kr.  *%4* - ---- '-- ZwG 12 BEinsttt foreldri me 2 brn0$/$%4 $%$%%- --- '-- Z  2  Hjn me 2 brn5%$5%%%$$- --- '--  -- '--  -B( UUUU-  - - @ ! - - @ ! - - @ ! -  - '-   '''"Systemv7vv- ''--6a.0UhCEKQW]cioAutoList31.1.1.1.1.1.1.1.91.(ehCEKQW]cioAutoList41.1.1.1.1.1.1.1.;1.(uhCEKQW]cioAutoList51.1.1.1.1.1.1.1.=1.*,, (_10   \\ d # 23  Ԁ \\ d #  <:footnote ref,*MIVJ2000Level 1   IS XXX US   2zz0Level 3   7 2( 4 <DL2 IS XXX  2( 4 <DL2 US    0GG.header   `  IS XXX US    ` 0GG.footer   `  IS XXX US    ` :8page number()) &_9   d #23  Ԁ d #  (DD &_8  8.L T\ d #823  8.L T\ d #8  (JJ &_7   2(L L T\ d #223  2(L L T\ d #2   (;; &_6  /% T\ d #/23  /% T\ d #/  (88 &_5 ` ," T\ d #,23  ," T\ d #, ` (55 &_4  )T T\ d #)23  )T T\ d #)  (22 &_3  &\ d #&23  &\ d #&  (// &_2 h #\ d ##23  #\ d ## h (,, &_1   \\ d # 23   \\ d #  &)) $_   d #23   d #  S WPC##! #ƚ#C O @  f."Systemv5vv `--@Times New Roman------ e'---  2 d e ) e'e,e---  .Q#"System-  '' ' Z ' Z ' Z ' Z ' Z -   @ ! Times New Roman- !2 Fjrhir m.kr.$$-2( 2 2007#$## 2 2008$##$ 2 ^2009$#$# 2 )2010#$## 2 2011#$#$ 2 2012$#$# 2 2013##$# 2 R 2014#$#$ 2  2015$##$2 `=Liur(#2 ` Lsing)##Times New Roman- 2 ~162 0,2425% af skatttekjum rkisins8$-# 2 932 2 956 2 860 2 [9662 1.0282 1.1162 1.1822 W 1.3892 ! 1.410 2 ~2-2  Samkomulag fr rinu 2008$.#.###$ 2 90 2 3242 c1.0752 .1.5722 1.6082  1.6682  1.6682 W 1.6682 ! 1.668 2 a~332 a Algun hsal.bta a vaxtab.3#$#$#$##$##$ 2 a90 2 a0 2 a0 2 a0 2 ab 0 2 a- 02 a 1.0002 aW 1.0002 a! 1.400-2  Samtals)3 2 932$##2 1.280###$2 O1.935$#$#2 2.539#$##2 2.636#$#$2  2.784$#$#2 x 3.850$#$#2 C 4.057#$#$2  4.478###$@2 &* Framlg fjrlgum og fjraukalgum$#2###3##)$#3-Q#"System-'-- Z -B( UUUU-  - - @ ! -VV - @ ! V- - @ ! -  -'- Z '''"Systemv5vv-''--64Hyperlink     d cfA<< c($20Default   IS   XXXS]\  `&Times New RomanSS]\  `&Times New RomanS     IS [ WPC! $ƚE r 9  B."SystemvX6vv-- @Times New Roman---@'---  2 ? @ ) @'@,@---  .S$"System-  '' ' 7 ' 7 ' 7 ' 7 ' 7 -   @ !Times New Roman-Times New Roman---S$"System-'--  b  2 | Hsaleigu-/$$$2 btur/$----'-- ^b 2 |" Hsnis-/$$.2 ebtur/%----'-- bh 2 |Vaxta-.2 btur/%----'--  b 2 | Hsaleigu-.$$$2  btur.$----'-- ] b  2 |! Hsnis-.$%.2 d btur.$----'--  bf  2 | Vaxta-.2 btur.$----'-- 7 Times New Roman-  2 + Einhleypur%$$$$$ 2 +1--'- - t & 2 +264.000-- 2 +V372.000-- 2 +400.000-- 2 + 246.395-- 2 +T 343.491-- 2 + 250.414-- --'- - 7  -2 Einsttt foreldri, 1 barn%$.$$$$ 2 2--'- -  ~ 2 432.000-- 2 V446.400-- 2 500.000-- 2  342.143-- 2 T 413.523-- 2  309.543-- --'- - 7  -2 Einsttt foreldri, 2 brn%$.$$$$$ 2 3--'- - $  2 534.000-- 2 V539.400-- 2 500.000-- 2  452.588-- 2 T 509.525-- 2  321.679-- --'- - 7  -2 2Einsttt foreldri, 3 brn%$.$$$$$ 2 24--'- - { - 2 2600.000-- 2 2V613.800-- 2 2500.000-- 2 2 514.599-- 2 2T 589.351-- 2 2 329.668-- --'- - 7 --'- - 1 92 !Einsttt foreldri, 4 brn ea fl.%$.$$$$$$--'- - 7   2 5--'- -   2 600.000-- 2 V651.000-- 2 500.000-- 2  522.603-- 2 T 621.040-- 2  304.862-- --'- - 7  2 Barnlaus hjn *%$$%$ 2 2--'- - +  2 264.000-- 2 V446.400-- 2 600.000-- 2  223.113-- 2 T 349.519-- 2  301.300-- --'- - 7  2 9 Hjn, 1 barn/%$$$ 2 93--'- -  4 2 9432.000-- 2 9V539.400-- 2 9600.000-- 2 9 303.690-- 2 9T 463.812-- 2 9 296.519-- --'- - 7  2  Hjn, 2 brn/%$$%$ 2 4--'- -   2 534.000-- 2 V613.800-- 2 600.000-- 2  357.600-- 2 T 531.942-- 2  300.434-- --'- - 7  %2 Hjn, 3 brn ea fl./%$$%$$ 2 5--'- - 2  2 600.000-- 2 V651.000-- 2 600.000-- 2  411.391-- 2 T 565.555-- 2  320.952-- --'- - 7 ---'-- 1 2 Fjlskylduger%)$$----'-- : 2 Fjldi $2 wx heimilis-%42 manna3$$-----'-- Y 2  Hmarksbtur4$3%%%.$----'-- Y  2  Mealbtur>$$$.$----'-- 7 --'-- 7 -B( UUUU-  - - @ ! -!! - @ ! !-66 - @ ! 6-  -'- 7 '' '"SystemvX6vvD#-''--[ [d\  `&Times New Romanikmo0JTEu{}1. a. 1.StafliWir undir t?luliW1.a.1.b (N3܈$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXrXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? XXr-?vbX-#ggdd  8dXXd8ISIS,.      WPC  !  ;ƚ _    i."Systemu#<uur$<----$gg----$3g3g--f-- 8.FF..XppXX*BB**TllTT~~~&>>&&PhhPPzzz"::""LddLLvvv  66H``HHrrr22D\\DDnnn..@XX@@~~~~~~~~~.~F~F..~X~p~pXX~~~~~~~~~~~~~*~B~B**~T~l~lTT~~~~~~~~~~~~~~~~&~>~>&&~P~h~hPP~z~~zz~~~~~~~~~~"~:~:""~L~d~dLL~v~~vv~~~~~~~~ ~ ~~6~6~H~`~`HH~r~~rr~~~~~~~~~~~2~2~D~\~\DD~n~~nn~~~~~~~~~~~.~.~@~X~X@@~%%++%%%++%%%++%.%F%F+.+.%X%p%p+X+X%%%++%%%++%%%++%%%++%*%B%B+*+*%T%l%l+T+T%~%%+~+~%%%++%%%++%%%++%&%>%>+&+&%P%h%h+P+P%z%%+z+z%%%++%%%++%%%++%"%:%:+"+"%L%d%d+L+L%v%%+v+v%%%++%%%++%% % ++%%6%6++%H%`%`+H+H%r%%+r+r%%%++%%%++%%%++%%2%2++%D%\%\+D+D%n%%+n+n%%%++%%%++%%%++%%.%.++%@%X%X+@+@%.FF..XppXX*BB**TllTT~~~&>>&&PhhPPzzz"::""LddLLvvv  66H``HHrrr22D\\DDnnn..@XX@@rrxxrrrxxrrrxxr.rFrFx.x.rXrprpxXxXrrrxxrrrxxrrrxxrrrxxr*rBrBx*x*rTrlrlxTxTr~rrx~x~rrrxxrrrxxrrrxxr&r>r>x&x&rPrhrhxPxPrzrrxzxzrrrxxrrrxxrrrxxr"r:r:x"x"rLrdrdxLxLrvrrxvxvrrrxxrrrxxrr r xxrr6r6xxrHr`r`xHxHrrrrxrxrrrrxxrrrxxrrrxxrr2r2xxrDr\r\xDxDrnrrxnxnrrrxxrrrxxrrrxxrr.r.xxr@rXrXx@x@r.FF..XppXX*BB**TllTT~~~&>>&&PhhPPzzz"::""LddLLvvv  66H``HHrrr22D\\DDnnn..@XX@@--'-- $33----Q800660~~~%%++%rrxxr--f-- $0g0g66--'f--r8 3CC33r3rClCl3r3131C+C+3133CC333CC33n3nChCh3n3-3-C'C'3-33CC333CC33j3jCdCd3j3--'-- 8$$$($$($$+$$$$EGIJKLMMMMLKJIGEC           @BCEFGHH H H GFEDB@?         ~~~~   79;=>?@ABBAA@?><:|}|zyxwvvvvwxyz|| -.02345666654310.  tvtrqonmllllmnoqstt)+,./0122210/.,*)qpomkjihhhhiiklmoqqa8765555678:<=?ABDlnoopponmlkigedbaa;=>@ACEFHIJKKKKJI%$"!   ~}}||}~       ----$@JK ikBCLKKK K K L MOQRTVWY Z [LNxyz LM      --',f"Calibri-.  2 BD0%$-'',f"Calibri-.  2 *50%#-'',f"Calibri-.  2 100%$-'',f"Calibri-.  2 7150%$-'',f"Calibri-.  2 200%$-'',f"Calibri-.  2 250%$-'',f"Calibri-.  2 +300%$-'',f"Calibri-.  2 0-'',f"Calibri-.  2 0-1-'',f"Calibri-.  2 l1-2-'',f"Calibri-.  2 +2-3-'',f"Calibri-.  2 3-4-'',f"Calibri-.  2 4-5-'',f"Calibri-.  2 h5-6-'',f"Calibri-.  2 '6-7-'',f"Calibri-.  2 7-8-'',f"Calibri-. 2  Mealhkkun , ' -'',f"Calibri-. 2  Tekjubil   -'',f"Calibri-.  2 --'',f"Calibri-. !2 rstekjur m.kr.  )  -'',f"Calibri-. Q2 {%1tlu mealhkkun bta nju hsnisbtakerfi $/ 1  /     /   -'',f"Calibri-. :2 "eftir fjlskylduger og rstekjum*     1-''--8$$9999:;<=?ABDEFGHHIIHHGFEDBA?=<;:9999 9:9;9=9>:?;@<A=A?BAABAD@E?F>G=H;H:I IHHGFEDBA?=<;:99 9 9--',f"Calibri-. 92 P!Einstaklingar/einstir foreldrar   '   -''--L$$9i9j9l9m:n;o<p=p?qApBpDoEnFmGlHjHiIIHHGFEDBA?=<;:9999--',f"Calibri-. !2 PHjn/sambarflk ( -''-- $ff--',gp"Calibri-. ]2 A9* Einungis eir sem f greiddar hsaleigubtur dag skv.      (      '   -'',gp"Calibri-. *2 gagnagrunni Rvk. borgar  -''--(N3܈$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXrXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? XXr-?vbX-#ggdd  8dXXd8ISIS,.      UUUU)!dxdx(N3܈$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXrXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? XXr-?vbX-#ggdd  8dXXd8ISIS,.      ( $ Figure  1  (Z3CH$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXrXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? XXr-?vbX-#ggdd  8dXXd8ISIS,.       d j (M(m$2JT  0  .3  0  WPC! @ƚO ?    ."Systemv`7vv]-- @Times New Roman--- '---  2  )  ' , ---  .V&"System-  '' '  '  '  '  '  -   @ !6 Times New Roman--V&"System-'--  L   2 l fjrhir  &1  2 g m.kr.6+!----'--    2 gIR2 2Mismunur rauntkomu 2014 og tlari tkomu 2017; 6&&& ! &&&, 6&&%&& &!0 !&+ 6&&&&%H2 +Nverandi hsaleigubtakerfi (tgjld 2014)1%! &!&& !!&&  , &%  %&&&2 z< 2 z< 2 zAlmennar hsaleigubtur...................................................................................................................16 && !&&  &%!0& --'--  u 2 z 4.618%%&&----'--  Times New Roman- 2 < 2 < 2 ar af fjrmagna af rkissji............................................................................................................%!!!1 && &!  %&--'-- "  2  3.062! !----'--   2 1< 2 1< 2 1ar af fjrmagna af sveitarflgum..................................................................................................%!!!1 && &!!%! !%&&1--'-- ~ , 2 1 1.556! !----'--  - 2 < 2 < 2 Srstakar hsaleigubtur...................................................................................................................+!  +! && !!&& 1& --'--   2  1.346%%&&----'--  - 2 < 2 < 2 ar af fjrmagna af rkissji............................................................................................................%!!!1 && &!  %&--'-- 6   2 J 810 !----'--   2 E< 2 E< 2 Ear af fjrmagna af sveitarflgum..................................................................................................%!!!1 && &!!%! !%&&1--'--  ?  2 EJ 536 !----'--  - 2 < 2 < 2 Samtals....................................................................................................................................................+!6  --'--   2  5.964%%&&----'--   ?2 X%Ntt hsnisbtakerfi (tgjld 2017)1 && &1  !!+ &&! %&&&-2 < 2 < 2 Hsnisbtur - greiddar af rkissji...............................................................................................1%!%1& &1&% %& !  %&--'--   2  6.638! !----'--   2 < 2 < 2 sSrstakur hsnisstuningur - greiddur af sveitarflgum..........................................................&   &&& &0&! %&&&&%&!&%&  &!! &&&0--'-- \  2  1.346! !----'--  - 2 k< 2 k< 2 kSamtals....................................................................................................................................................+!6  --'--  f 2 k 7.983%%&&----'--   2 #< 2 #< 2 #uNett tgjaldaaukning vegna ns hsnisbtakerfis...................................................................1  %&!! &+&&%!&%!& %&!%1  !  + ! --'-- p  2 # 2.020%%&&----'--    2 \IIC2 (Breytt fjrmgnun hsaleigubtakerfisins1 !! 6 &&&%%& !!&& !!+ ! %!F2 6*Yfirtaka rkisins nju hsnisbtakerfi+!!+ !, & !& %%&!%1  !  + !-2 < 2 < 2 nYfirtaka rkisins framkvmd almennra hsaleigubta (tgjld 2014)...........................................+ ! ! &  !0!%11% 1 &&!%&! !&%&&!%&&& ! --'--   2  4.618! !----'--   2 < 2 < 2 |tlu vibtartgjld nju kerfi - kerfisbreytingar......................................................................61&&&&&% &&&&&&& !! !% &&%!--'-- :  2  1.470! !----'--   2 J< 2 J< 2 Jztlu vibtartgjld nju kerfi - fjlgun btaega....................................................................61&&&&&% &&&&&&& !&&%&&& & & --'--  D  2 JJ 550 !----'--  - 2 < 2 < 2 vBrtt tgjld rkisins vegna hsnisbtakerfisins...................................................................1 & &&!  +!&  && && &0!!  , !&!--'--   2  6.638%%&&----'--   2 ] < 2 ] < 2 ] mFalli veri fr nverandi fjrmgnun rkisins hsaleigubtum..............................................&  ! ! !&%! &! 6!%&&& + %! && !!&& !&6--'--  X  2 ] -4.478%%&&----'--  - 2 < 2 < 2 oar af vegna 0,2425% hlutfalls af innheimtum skatttekjum rkisins..............................................%!!%!&%! ! ! ;&&!  &&%!0&0 !! &1 !& --'--   2  -1.410! !----'--   2  < 2  < 2  har af framlg vegna samkomulags fr rinu 2008 - alm. hsaleigubtur...................................%!! 1&%%!&%! !0!%1& &  !&&! ! 1&&  &&%1% 2  4 -805 !2 p < 2 p < 2 p gar af framlg vegna samkomulags fr rinu 2008 - srst. hsaleigubtur................................%!! 1&%%!&%! !0!%1& &  !&&! !  && ! &&&0&--'--  k   2 p 4 -863 !----'--   2 < 2 < 2 |ar af vibtarframlg fjrlgum 2013 og 2015.............................................................................%!!%%&&! 1%& &%&1 ! &&! !--'--   2  -1.400! !----'--  - 2 < 2 < 2 iNett breyting fjrmgnun rkisins vegna ns hsnisbtakerfis........................................1   ! &&  !5!&%&&!+ &  && %! && &1 ! !!+  --'--  ~  2  2.159%%&&----'--  --'--  -B( UUUU-  - - @ ! - - @ ! -  - @ ! -  -'-   '''"Systemv`7vv -''--(0$0  2   d  a   d.3  0` "" d cf I&mage!<=8C HKKKK(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#x 2u37=CGOW_e1.a.!(1)(a)(i)1)a) 2 a܈'ISUS.,,,..XrXXX? XXr-?vbX-#ggdd  ISIS,.   _ u  - e܈)ISUS.,,,..XrXXX? XXr-?vbX-#ggdd  ISIS,.   _ԀWPC88! 8J0ƚ8G  4  {."Systemv6vvH-- @Times New Roman---x'---  2 x x ) x'x,x---  .R$"System-  '' ' s ' s ' s ' s ' s -   @ !Times New Roman- 2 a$ rstekjur.)$-R$"System-'--  \ 2 abarnlaus$$--2 a1 barn$$--2 a*2 brn$$--2 am3 brn$$--2 a4 brn+$#$--2 abarnlaus$$--2 a5 1 barn$#--2 ax 2 brn$$--2 a 3 brn+$$$----'-- s Times New Roman-  2 0--'--   2 372.000--2 446.400--2 539.400--2 b613.800--2 651.000--2 446.400--2 + 539.400--2 n 613.800--2 651.000----'-- s  2 8 1.000.000--'-- X  2 372.000--2 446.400--2  539.400--2 b613.800--2 651.000--2 446.400--2 + 539.400--2 n 613.800--2  651.000----'-- s  2 g8 2.000.000--'--  b 2 g372.000--2 g446.400--2 g 539.400--2 gb613.800--2 g651.000--2 g446.400--2 g+ 539.400--2 gn 613.800--2 g 651.000----'-- s  2 8 3.000.000--'--   2 347.880--2 446.400--2  539.400--2 b613.800--2 651.000--2 446.400--2 + 539.400--2 n 613.800--2  651.000----'-- s  2 8 4.000.000--'-- ^  2 267.480--2 385.296--2  532.566--2 b613.800--2 651.000--2 385.296--2 + 532.566--2 n 613.800--2  651.000----'-- s  2 l8 5.000.000--'--  g 2 l187.080--2 l304.896--2 l 452.166--2 lb569.982--2 l628.890--2 l304.896--2 l+ 452.166--2 ln 569.982--2 l 628.890----'-- s  2 8 6.000.000--'--    2 106.680--2 224.496--2  371.766--2 b489.582--2 548.490--2 224.496--2 + 371.766--2 n 489.582--2  548.490----'-- s  2 8 7.000.000--'-- c  2 26.280--2 144.096--2  291.366--2 b409.182--2 468.090--2 144.096--2 + 291.366--2 n 409.182--2  468.090----'-- s  2 q8 8.000.000--'--  l  2 q0--2 q63.696--2 q 210.966--2 qb328.782--2 q387.690--2 q63.696--2 q+ 210.966--2 qn 328.782--2 q 387.690----'-- s  2 8 9.000.000--'--    2 0-- 2 40--2  130.566--2 b248.382--2 307.290-- 2 ?0--2 + 130.566--2 n 248.382--2  307.290----'-- s  2 ) 10.000.000--'-- h   2 0-- 2 40--2 /50.166--2 b167.982--2 226.890-- 2 ?0--2 : 50.166--2 n 167.982--2  226.890----'-- s  2 w) 11.000.000--'--  r  2 w0-- 2 w40-- 2 ww0--2 wr87.582--2 w146.490-- 2 w?0-- 2 w 0--2 w} 87.582--2 w 146.490----'-- s  2 ) 12.000.000--'--    2 0-- 2 40-- 2 w0--2 7.182--2 66.090-- 2 ?0-- 2  0--2  7.182--2  66.090----'-- s  2 %) 13.000.000--'-- n   2 %0-- 2 %40-- 2 %w0-- 2 %0-- 2 %0-- 2 %?0-- 2 % 0-- 2 % 0-- 2 % 0----'-- s ---'-- Sb 42 Einhleypur / einsttt foreldri$$$$$.----'-- S  $2  Hjn / sambarflk.$4$)----'-- s --'-- s -B( UUUU-  - - @ ! - - @ ! -rr - @ ! r-  -'- s s '''"Systemv6vv-''--w WPC88! 80ƚ8G  4  {."Systemv7vvp-- @Times New Roman---x'---  2 x x ) x'x,x---  .R$"System-  '' ' s ' s ' s ' s ' s -   @ !Times New Roman- 2 a$ rstekjur.)$-R$"System-'--  \ 2 abarnlaus$$--2 a1 barn$$--2 a*2 brn$$--2 am3 brn$$--2 a4 brn+$#$--2 abarnlaus$$--2 a5 1 barn$#--2 ax 2 brn$$--2 a 3 brn+$$$----'-- s Times New Roman-  2 0--'--   2 108.000--2 14.400--2 >5.400--2 r13.800--2 51.000--2 182.400--2 + 107.400--2 } 79.800--2 51.000----'-- s  2 8 1.000.000--'-- X  2 108.000--2 14.400--2 >5.400--2 r13.800--2 51.000--2 182.400--2 + 107.400--2 } 79.800--Times New Roman- 2  51.000--'- - s - 2 g8 2.000.000--'--  b 2 g108.000--2 g14.400--2 g>5.400--2 gr13.800--2 g51.000--2 g182.400--2 g+ 107.400--2 g} 79.800--- 2 g 51.000--'- - s - 2 8 3.000.000--'--   2 120.060--2 50.580--2 /41.580--2 r49.980--2 87.180--2 218.580--2 + 143.580--2 n 115.980--- 2  87.180--'- - s - 2 8 4.000.000--'-- ^  2 120.060--2 69.876--2  115.146--2 b130.380--2 167.580--2 237.876--2 + 217.146--2 n 196.380--- 2  167.580--'- - s - 2 l8 5.000.000--'--  g 2 l120.060--2 l69.876--2 l 115.146--2 lb166.962--2 l225.870--2 l237.876--2 l+ 217.146--2 ln 232.962--- 2 l 225.870--'- - s - 2 8 6.000.000--'--    2 106.680--2 69.876--2  115.146--2 b166.962--2 225.870--2 224.496--2 + 217.146--2 n 232.962--- 2  225.870--'- - s - 2 8 7.000.000--'-- c  2 26.280--2 69.876--2  115.146--2 b166.962--2 225.870--2 144.096--2 + 217.146--2 n 232.962--- 2  225.870--'- - s - 2 q8 8.000.000--'--  l  2 q0--2 q63.696--2 q 115.146--2 qb166.962--2 q225.870--2 q63.696--2 q+ 210.966--2 qn 232.962--- 2 q 225.870--'- - s - 2 8 9.000.000--'--    2 0-- 2 40--2  115.146--2 b166.962--2 225.870-- 2 ?0--2 + 130.566--2 n 232.962--- 2  225.870--'- - s - 2 ) 10.000.000--'-- h   2 0-- 2 40--2 /50.166--2 b166.962--2 225.870-- 2 ?0--2 : 50.166--2 n 167.982--- 2  225.870--'- - s - 2 w) 11.000.000--'--  r  2 w0-- 2 w40-- 2 ww0--2 wr87.582--2 w146.490-- 2 w?0-- 2 w 0--2 w} 87.582--- 2 w 146.490--'- - s - 2 ) 12.000.000--'--    2 0-- 2 40-- 2 w0--2 7.182--2 66.090-- 2 ?0-- 2  0--2  7.182--- 2  66.090--'- - s - 2 %) 13.000.000--'-- n   2 %0-- 2 %40-- 2 %w0-- 2 %0-- 2 %0-- 2 %?0-- 2 % 0-- 2 % 0-- 2 % 0----'-- s ---'-- Sb 42 Einhleypur / einsttt foreldri$$$$$.----'-- S  $2  Hjn / sambarflk.$4$)----'-- s --'-- s -B( UUUU-  - - @ ! - - @ ! -rr - @ ! r-  -'- s s '' '"Systemv7vv݌v%N!* Ќ  "i(m"  i(m?2Eh  b  .3  Ԉ0    vegnahsnWissemtlaWertilannarranotaenbWarenleigtertilbWaraWlluleyti A&"+  eWahluta,sbr.Y;13.gr.,i(m??݌ '", Ќ  "i(m"  i(mA2Eh  c  .3  Ԉ0    &   vegnaleiguhlutabWarhsnWis,svosemvegnaleigueinstkumherbergjum,sbr. ( Y;13.gr.'(A,i(mA?A݌ Ќ  "i(m"  i(mB2Eh  d  .3  Ԉ0    nj;tieinhverheimilismannarttartilvaxtab;ta,eWai(mBB݌ Ќ  "i(m"  i(mC2Eh  e  .3  Ԉ0    YegareinhverheimilismannaeWalgaWilieiguheimilismannsereigandiviWkomandi a bWarhsnWis.i(mCC݌T, Ќ   _ikmo(JT086Z=  TryggingastofnunrkisinsmeturhvortskilyrWilagaYessarasuuppfyllt.    12.gr.   UndanYgafrskilyrWumumbsetu.  X  F  XrttfyrirskilyrWia-liWar2.mgr.11.gr.umbsetugetureinstaklingurtalistbsettur K #  hinuleigWabWarhsnWihafihannYartmabundiWaWseturogbiYarendaY;tthanneigi    skrWlgheimiliannarsstaWar0slandiendahafihannslkttmabundiWaWsetur:    ! ! 3(5h80_ikmo"i(m"  i(mH25h  a  .3  Ԉ0    vegnanms,sbr.6.tlul.3.gr.,semhannstundarfjarrilgheimiliendaleggihannfram   staWfestingusk;lavist,i(mHH݌wO  Ќ  "i(m"  i(mJ25h  b  .3  Ԉ0    vegnaveikindaendaleggihannframvottorWlknisumnauWsynYessaWhannski B  heilbrigWisYj;nustufjarrilgheimilisnu,eWai(mJDJ݌   Ќ  "i(m"  i(mK25h  c  .3  Ԉ0    _fangaheimili_,sbr.1.tlul.3.gr.,endaleggihannframstaWfestingufrhlutaWeigandi   _fangaheimili_ԀYvaWhannsYarbsetturtmabundiWoghverhsnWiskostnaWurhans {  s.i(mKK݌nF Ќ   _ikmo(JT083,H  XrttfyrirskilyrWia-liWar2.mgr.11.gr.umbsetuskalbarnyngraen18rasemhefur 9 tmabundiWaWsetur,sbr.1.mgr.,heimavisteWanmsgrWumteljasttilheimilismanna  heimiliforeldraeWa_forsjraWila_ԀYessendaeigibarniWYarskrWlgheimili,sbr.Y;3.mgr.    BiforeldrareWaforsjraWilarbarnsekkisamanskalbarniWYrttfyrirskilyrWia-liWar2. r mgr.11.gr.teljastbsettlgheimilisnusemogbWarhsnWiYessforeldriseWa_for e= sjraWila_ԀsemYaWekkilgheimilihjendadveljibarniWhjforeldrinueWa_forsjraWilanum_ 0 aWlgmarki30dagarisamkvmtsamningiumumgengnisemsUslumaWurhefurstaWfest,  sbr.5.mgr.46.gr.barnalaga,eWarskurWisUslumannsumumgengniskv.47.gr.eWa47.gr.  a.smulaga.TelstbarniWYsemheimilismaWurhjbWumforeldrumsnumeWa_forsjr i aWilum_. \4   13.gr.  UndanYgafrskilyrWumumbWarhsnWi.  \S  XrttfyrirskilyrWic-liWar2.mgr.ogb-ogc-liWar3.mgr.11.gr.umbWarhsnWier `  h_eimilt_ԀaWgreiWahsnWisbturYegarumeraWrWaeftirfarandisambUlieinstaklingavegna S+! flagslegraaWstWnaendasunnurskilyrWilagaYessarauppfylltogviWkomandieigiYar " skrWlgheimilieWahafitmabundiWaWsetur,sbr.12.gr.: # ! ! 6(Eh80_ikmo"i(m"  i(mV2Eh  a  .3  Ԉ0    sambUlifatlaWsf;lks_hsnWisrrWum_Ԁskv.10.gr.lagaummlefnifatlaWsf;lks,i(mVV݌ $ Ќ  "i(m"  i(mW2Eh  b  .3  Ԉ0    sambUlieinstaklinga_fangaheimilum_,sbr.1.tlul.3.gr.,eWai(mW%X݌!W% Ќ  "i(m"  i(m;Y2Eh  c  .3  Ԉ0    sambUlinmsmannaheimavistumeWanmsgrWumsemtengjastviWurkenndum J""& menntastofnunuminnanhinsalmennamenntakerfis0slandi.i(m;YhY݌#' Ќ   _ikmo(JT086V  & a 14.gr. $ ) UndanYgafrskilyrWiumYinglUsinguleigusamninga. v%N!* D[  XrttfyrirskilyrWid-liWar2.mgr.'a$P[Ԁ11.gr.umYinglUstanleigusamningeraWuppfylltum A&"+ WrumskilyrWumlagaYessaraheimiltaWgreiWahsnWisbturYrttfyriraWekkiliggifyrir  '", YinglUsturleigusamningurYegarumeraWrWa: '#- ! ! 6(Eh80_ikmo"i(m"  i(m]2Eh  a  .3  Ԉ0    &  leigubWarhsnWieigurkis,sveitarflagseWaflagssemeraWlluleytieigu ( rkiseWasveitarflags,'(^i(m]+^݌ Ќ  "i(m"  i(m_2Eh  b  .3  Ԉ0    leigunmsmannaherbergieWabWheimavisteWanmsgrWumsemtengjastviWur  kenndummenntastofnunuminnanhinsalmennamenntakerfis0slandi,i(m__݌a Ќ  "i(m"  i(m$a2Eh  c  .3  Ԉ0    tmabundinafnotgerWarYolaafbWarhsnWi,semhannhafWiviWnauWungarslutil T, eiginnota,alltaWt;lfmnuWigegngreiWslusamkvmtkvrWunsUslumannsskv.6.  tlul.1.mgr.28.gr.lagaumnauWungarsluendaleggihannframkvrWunsUslumanns  Yessefnis,eWai(m$aQa݌  Ќ  "i(m"  i(mc2Eh  d  .3  Ԉ0    sambUlieinstaklinga_fangaheimilum_,sbr.1.tlul.3.gr.i(mcc݌ X Ќ   _ikmo(JT086}]  _IV_.KAFLI     FjrhWirhsnWisb;ta.     15.gr.   GrunnfjrhWirhsnWisb;ta. wO  Ae  GrunnfjrhWirhsnWisb;tatakamiWaffjldaheimilismanna;hWaldrisamkvmt B  eftirfarandistuWlum:    *A ddd Xdd Xdd X??,dd,Odd`+  1"{ {  1Fjldi   heimilismanna ?,!xP" ?StuWull N?' "   Ng1 ^K!5 "  ?1?^?Cvf(+?vb?1 l]J5 U  ?1  ? l2 ?,! " ?1,2 I:' U  I3 ?,!" ?1,45 I:'U  I4 ?,!y" ?1,65 K:'yU  K5eWafleiri ?,!lD" ?1,757-+lDU   7  GrunnfjrhWirhsnWisb;tamnuWierusemhrsegir:  *m dA dddOdd`O??,dd ,Qdd +  1"p!p 1Fjldi " heimilismanna ?,!mE#" ?GrunnfjrhW $ hsnWisb;ta hY'mE%"    ?1?hfm1 ]J?*&"  ?1 ? ]31.000kr. hY'*'"   @2@h2 ]J?("  @2 @ ]37.200kr. I:')"  I3 ?,!*" ?44.950kr. I:'+"  I4 ?,!c," ?51.150kr. K:'c-"  K5eWafleiri ?,!V.." ?54.250kr.7-+V./"   7  GrunnfjrhWirhsnWisb;taskv.2.mgr.skerWastvegnatekna,eignaoghsnWis 0 kostnaWarskv.16.!18.gr.  1   GrunnfjrhWirskv.2.mgr.komatilendurskoWunarviWafgreiWslufjrlagarhvertmeW !Z2 tillititilYr;unarlauna,verWlagsogefnahagsmla.XegarframangreindskilyrWileiWatilhkk M"%3 unarfjrhWumskv.2.mgr.skalrWherrabreytaYeimmeWreglugerW. #4   16.gr. $ 6 SkerWing_grunnfjrhWa_ԀhsnWisb;tavegnatekna. y%Q!7 s  GrunnfjrhWirskv.2.mgr.15.gr.skerWastmnaWarlegaumfjrhWsemnemur0,67% D&"8 afsamanlgWumrstekjumheimilismanna,18raogeldri,umframeftirfarandifrtekjumrk '"9 semtakamiWaffjldaheimilismanna;hWaldrieftirstuWlumskv.1.mgr.15.gr.: '#: * !dm ddd Qdd Q??,dd ,Qdd +  1"(( 1Fjldi @ heimilismanna ?,!" ?Frtekjumrk @ _m.v._Ԁrstekjur hY'"    ?1?hw1 ]J?"  ?1 ? ]2.700.000kr. I:'"  I2 ?,!]" ?3.240.000kr. I:']"  I3 ?,!P( " ?3.915.000kr. I:'P( "  I4 ?,! " ?4.455.000kr. K:' "  K5eWafleiri ?,! " ?4.725.000kr.7-+"   7  MeWtekjumerlgumYessumttviWallartekjurskv.II.kaflalagaumtekjuskatt,semog | T launatekjursemgreiddareruembttismnnum,fulltrumogWrumstarfsmnnumsemstarfa G  hjalYj;WastofnunumeWa_rkjasamtkum_,Y;aWumskattfrjlsartekjursaWrWa.MiWaskal   viWtekjursemkomatilsamatmabiliinnanhversalmanaksrsoggreiWslurhsnWisb;ta   standayfir,sbr.einnig23.og26.gr.     FjrhWir_frtekjumarka_Ԁskv.1.mgr.komatilendurskoWunarviWafgreiWslufjrlagar sK  hvertmeWtillititilYr;unarlauna,verWlagsogefnahagsmla.XegarframangreindskilyrWi >  leiWatilhkkunarfjrhWumskv.1.mgr.skalrWherrabreytaYeimmeWreglugerW.      17.gr. w  SkerWing_grunnfjrhWa_ԀhsnWisb;tavegnaeigna. jB I  GrunnfjrhWirskv.2.mgr.15.gr.skerWastmnaWarlegasemnemurhlutfalliafsaman 5  lgWumeignumallraheimilismanna,18raeWaeldri,rsgrundvellisemfaraumfram  6.500.000kr.unsYrfallaalvegniWurviW60%hrrifjrhW.    MeWeignumerlgumYessumttviWallareignirskv.72.gr.lagaumtekjuskattaWfr n dregnumskuldumskv.1.mgr.75.gr.smulaga. a9   FjrhW_eignamarka_Ԁskv.1.mgr.kemurtilendurskoWunarviWafgreiWslufjrlagarhvert , meWtillititilYr;unarlauna,verWlagsogefnahagsmla.XegarframangreindskilyrWileiWatil   hkkunarfjrhWinniskalrWherrabreytahennimeWreglugerW. !   18.gr. X0# HmarkhsnWisb;ta. #$   HsnWisbturgetaaldreinumiWhrrifjrhWenjafngildir75%afhsnWiskostnaWi % vegnaviWkomandibWarhsnWis. &   MeWhsnWiskostnaWilgumYessumerttviWYannhluta_leigufjrhWar_Ԁsemgreiddur \' erfyrir_leiguafnot_ԀafhsnWi.AWrargreiWslurogkostnaWarYttirsemleigjandaberaWgreiWa O'( samkvmtsamningieWalgum,svosemfyrirhita,vatnografmagno.fl.,teljastekkitil ) hsnWiskostnaWarskilningilagaYessara.Gefiumskjandiupp_leigufjrhW_Ԁsemerveru * legahrrien_markaWsleiga_ԀfyrirsambrilegtleiguhsnWiviWkomandisveitarflagieWa  + Yyki_leigufjrhW_Ԁ;eWlilegaWWruleytieWasumaWrWaburWarmikiWog;h;flegthsnWi {!S, erTryggingastofnunrkisinsheimiltaWfraniWur_leigufjrhWina_ԀsemYvnemurtilYess F"- semeWlilegtYykir. #.   V.KAFLI $ 0  Ums;knumhsnWisbtur.  r%J!1 19.gr. =&"2 Ums;knumhsnWisbtur. '"3 K  SsemeraWiliaWleigusamningiumviWkomandibWarhsnWiskalskjaumhsnWis '#4 bturogtelstumskjandi,sbr.8.tlul.3.gr.Ums;knumhsnWisbtursamtfylgiggnum (v$5 skv.20.gr.skalberastTryggingastofnunrkisinssemannastframkvmdhsnWisb;ta,sbr. ( 5.gr.Ums;knumhsnWisbturheldurgildisnumeWanumskjandiuppfyllirskilyrWi  lagaYessaraenY;aldreilengritmaennemurgildistmaYessleigusamningssemhs  nWisbturbyggjast,sbr.2.tlul.20.gr. a   Ums;knumhsnWisbturskalveraskriflegYartilgerWumeyWublWumTrygginga T, stofnunarrkisins.    AllirYeirsemtilgreindirerusemheimilismennums;knumhsnWisbturogeru  lgrWaskuluundirritaums;kninatilstaWfestingarYeimupplUsingumsemYarkomafram.     0ums;knumhsnWisbturskaltilgreinaallarYrupplUsingarsemkrafisterYartil  X gerWuums;knareyWublaWiTryggingastofnunarrkisins,sbr.2.mgr.,ognauWsynlegareruaW K #  WruleytitilaWstaWreynarttumskjandatilhsnWisb;ta.      Ums;knumhsnWisbturskalhafaboristTryggingastofnunrkisinssamtfylgiggnum    skv.20.gr.eigisWaren16.dagYessmnaWarsemhsnWisbturverWagreiddarfyrir.   Beristums;kneWaggnsemhenniYurfaaWfylgjasWarYeimmnuWiverWahsnWisbtur wO  vegnaYessmnaWargreiddarmeWhsnWisb;tumfyrirnstamnuWeftirskv.24.gr. B  :heimilteraWgreiWahsnWisbturlengraafturtmann.      Ums;knirskuluafgreiddarsvoflj;ttsemkosturer.     20.gr. nF FylgiggnmeWums;kn. 9 z  Ums;knumhsnWisbturskulufylgjaeftirtalinggn:  ! ! =(uh80_ikmo"i(m"  i(mvv2uh  1  .3  Ԉ0    _launaseWlar_Ԁallraheimilismanna18raogeldri,YarmeWalumskjandaumhsnWis  btur,vegnaYriggjasWustumnaWa,i(m݌r Ќ  "i(m"  i(mvv2uh  2  .3  Ԉ0    leigusamningurtilstaWfestingarhsnWiskostnaWiumskjanda,sbr.2.mgr.18.gr.,i(m݌e= Ќ  "i(m"  i(mvv2uh  3  .3  Ԉ0    samYykkiumskjandaogannarraheimilismannafyrirupplUsingaflun,sbr.1.mgr.6. 0 gr.,sbr.einnige-liW2.mgr.11.gr.,i(m݌ Ќ  "i(m"  i(m2vv2uh  4  .3  Ԉ0    nnurggnsemeWlimls,aWstWurogatvikkunnaaWkalla,svosemstaWfesting  nmi,sbr.a-liW1.mgr.12.gr.,eWastaWfestinglknisnauWsyndvalarvegnaveikinda, i sbr.b-liW1.mgr.12.gr.i(m2_݌\4 Ќ   _ikmo(JT08=e  21.gr.  UpplUsingaskyldaumskjanda.    UmskjandiskalveitaTryggingastofnunrkisinsallarYrupplUsingarogggnYeimtil `  staWfestingarsem;skaWereftirums;knareyWublaWiogeinsYrupplUsingarsemstofnunin S+! kannaW;skaeftirsWarognauWsynlegarerutilaWstaWreynartthanstilhsnWisb;ta. "   UmskjandiskalupplUsaTryggingastofnunrkisinsumallarbreytingarsemkunnaaW # verWahgumhanseWaheimilismannaeWaWrumYeimatriWumsemkunnaaWhafahrif  $ rtthanstilhsnWisb;tasamkvmtlgumYessumYeimtmasemhannfrgreiddar !W% hsnWisbtur. J""&   &  UmskjandiskalupphafihversalmanaksrsstaWfestatekjutlanirsemhannfrsendar #' frTryggingastofnun'#?Ԁrkisinsvegnateknahansogheimilismanna18raogeldri.Jafnframt #( skalhannstaWfestaaWaWrarupplUsingarsemframhafakomiWums;knhanshafiekkibreyst $ ) frYvaWviWkomandis;ttifyrstumhsnWisbturskv.19.gr.eWaleiWrttaupplUsingarnar v%N!* ellainnanYesstmafrestssemveitturer. A&"+   TryggingastofnunrkisinsskalaflaskriflegssamYykkisumskjandaogannarraheimilis  '", mannaumaWstofnuninnisheimiltaWaflanauWsynlegraupplUsingaoggagnatilaWafgreiWa '#- ums;knumhsnWisbturogframfylgjalgumYessumaWWruleyti.SheimilismaWur ( _;lgrWa_ԀskalTryggingastofnunrkisinsaflaskriflegssamYykkisYartilbrsaWilasamkvmt  lgrWislgum.    22.gr. T, :fullngjandiupplUsingagjf.  Ƣ  TryggingastofnunrkisinserheimiltaWfrestakvrWunumrtttilhsnWisb;taeWafresta  greiWslumtmabundiW,sbr.25.gr.,YegarnauWsynlegarupplUsingarskv.21.gr.liggjaekki   fyrirfrumskjandaYartilr_upplUsingaskorti_ԀhefurveriWbtt.  X   TryggingastofnunrkisinsskaltafarlaustgeraumskjandaviWvarteftilfrestunarskv.1. K #  mgr.kemur,skorahannaWveitanauWsynlegarupplUsingaroggerahonumgreinfyrir    afleiWingumYessefskorunumaWveitaupplUsingarerekkisinnt.      SinniumskjandiekkiskorunTryggingastofnunarrkisinsskv.2.mgr.fallahsnWis   bturniWur. wO  @ee _VI_.KAFLI      BtreikninguroggreiWslahsnWisb;ta.    23.gr. {  BtreikningurhsnWisb;ta. nF    TryggingastofnunrkisinsskalleggjaL$919L$/&9129&aftluWumtekjumogeignumheimilismanna 9 18raogeldriYvalmanaksrisemhsnWisbturerugreiddartilgrundvallartreikn  ingumhsnWisb;tasamtfjldaheimilismannaoghsnWiskostnaWi.tlunTrygginga  stofnunarrkisinsumtekjurogeignirheimilismanna18raogeldriskalbyggjastupp r lUsingumsemumskjandihefurveittstofnuninni,sbr.21.gr.,semognUjustuupplUsingum e= semstofnuninaflarumtekjurogeignirheimilismanna18raogeldrirskattframtlum, 0 _staWgreiWsluskr_Ԁog_tryggingagjaldsskr_Ԁskattyfirvalda,sbr.6.gr.StaWfestingfjldaheim  ilismannaskalbyggjastupplUsingumsemumskjandihefurgefiWstofnuninnieneinnig  upplUsingumsemTryggingastofnunrkisinsaflarfrXj;Wskr0slands.StaWfestinghs i nWiskostnaWiskalbyggjastupplUsingumrggnumskv.e-liW2.mgr.11.gr.,sbr.Y; \4 einnig18.gr. '   EfumnUjaums;kneraWrWaskulutekjurogeignirheimilismanna18raogeldri  tlaWargrundvellismuupplUsingaoggetiWerum1.mgr.ogskuluYrtekjursemaflaW  erogeignirsemtilstaWarerueftiraWums;knbarstTryggingastofnunrkisinslagWartil `  grundvallartreikningihsnWisb;ta. S+!   TryggingastofnunrkisinsskalupplUsaumskjandaumforsendurtreikningsskv.1.og " 2.mgr.oggefahonumkostaWkomaaWathugasemdum.kvWistj;rnsUslulagagildaaW # WruleytiummlsmeWferWstofnunarinnar.  $   & a RWherraerheimiltaWsetjannarireglurreglugerWumtreikninghsnWisb;tum,Yar !W% meWalummlsmeWferWYegarumskjandiumhsnWisbturgerirathugasemdirviW J""& treikningTryggingastofnunarrkisins.'a!: #' @!& , 24.gr. $ )   GreiWslahsnWisb;ta. v%N!* DZ  HsnWisbturgreiWastumskjandafyrstavirkadaghversmnaWarogerugreiddareftir A&"+ fyrirundanfarandimnuW',$ԀeWahlutarmnuWiYannigaWmiWistviWfyrstatilsWastadag  '", viWkomandimnaWar.SamningaraWilaumfyrirframgreiWsluhsnWiskostnaWarbreytaengu '#- hrum.HsnWisbturkomatilgreiWslufrogmeWnstamnuWieftiraWs;tthefurveriW ( umhsnWisbturogrtturtilb;tahefurveriW_staWreyndur_,sbr.einnig5.mgr.19.gr.    HsnWisbturgreiWastekkimnaWarlegaskv.1.mgr.streiknuWfjrhWYeirralgri  en1.000kr.mnuWi.UppgjrgreiWistYeimtilvikumeinusinniridesember.FjrhW a skv.1.mlsl.kemurtilendurskoWunarviWafgreiWslufjrlagarhvertmeWtillititilYr;unar T, launa,verWlagsogefnahagsmla.XegarframangreindskilyrWileiWatilhkkunarfjrhW  inniskalrWherrabreytahennimeWreglugerW.    HsnWisbturvegnasamabWarhsnWisgreiWasteinungisgrundvellieinnarum   s;knarfyrirsamatmabil,sbr.einnigc-liW3.mgr.11.gr.  X   HsnWisbturskulufallaniWurYanndagYegarstaWreynteraWskilyrWilagaYessaraeru K #  ekkilenguruppfyllt.      _VII_.KAFLI    FrestungreiWslna,_endurtreikningur_,leiWrttinghsnWisb;taogviWurlg.  wO  25.gr. B  FrestungreiWslna.      TryggingastofnunrkisinserheimiltaWhaldaeftirgreiWsluhsnWisb;tasemumskjanda   hefurWurveriWkvrWuWalltaWeinnmnuWfrYvaWgreiWslunattiaWinnaafhendi {  YegarstofnuninhefurrkstuddangrunumaWumskjandieWaannarheimilismaWuruppfylli nF ekkilengurskilyrWilaganna,hafifengiWofgreiddarhsnWisbtureWaekkisinntupplUsinga 9 skylduskv.21.gr.XegarslkurgrunurvaknarskalTryggingastofnunrkisinsnstWulauss  drttarogaWlgmarkifimmvirkumdgumfyrirnsta_greiWsludag_ԀhsnWisb;taskv.1.mgr.  24.gr.tilkynnaumskjandameWsannanlegumhttiaWfyrirhugaWsaWhaldaeftirgreiWslu. r SkalstofnuninjafnframthefjaathugunmlinuYegarstaWogveitahlutaWeigandiand e= mlarttsamrmiviWkvWistj;rnsUslulaga. 0   KomistTryggingastofnunrkisinsaWYveftiraWhafaupplUstmliWngjanlegaaWum  skjandihafittrttYeirrigreiWslu,aWhlutaeWalluleyti,semhaldiWvareftirskv.1.mgr.  berstofnuninniaWgreiWaYfjrhWsWastalaginsta_greiWsludag_Ԁskv.1.mgr.24.gr. i samtvxtumfyrirYaWtmabilsemfWvarvrslustofnunarinnar.Skuluvextirnirvera \4 _jafnhir_ԀvxtumsemSeWlabanki0slandskveWurogbirtirhverjumtmaskv.1.mgr.8.gr. ' lagaumvextiogverWtryggingu.    26.gr. `  _Endurtreikningur_ԀhsnWisb;tum. S+! Q  TryggingastofnunrkisinsskalreglulegasannreynaYrupplUsingarsemkvrWunumrtt " tilhsnWisb;tabyggist.Skalstofnuninm.a.fylgjastmeW_staWgreiWsluskr_Ԁog_trygginga # gjaldsskr_ԀskattyfirvaldaYeimtilgangi.  $   TryggingastofnunrkisinserheimiltaWendurreiknahsnWisbturskv.23.gr.Yegar !W% stofnunintelurstWutilogsamrmafjrhWhsnWisb;taYeimbreytingumsemorWiWhafa J""& hgumumskjandaeWaannarraheimilismannaeWaWrumYeimatriWumsemkunnaaWhafa #' hriffjrhWhsnWisb;ta. #(   XegarendanlegarupplUsingarumtekjurogeignirnstliWinsalmanaksrsskv.16.og17. $ ) gr.liggjafyrirviWlagninguskattyfirvaldaopinberumgjldumskalTryggingastofnun v%N!* rkisinsendurreiknafjrhWirhsnWisb;tavegnaYessalmanaksrsgrundvelliYeirra A&"+  upplUsinga.  '",   &   TryggingastofnunrkisinsskalupplUsaumskjandaumforsendurendurtreikningsskv. ( 2.og3.mgr.oggefahonumkostaWkomaaWathugasemdum.'(    LeiWi_endurtreikningar_Ԁskv.2.og3.mgr.tilbreytingafjrhWhsnWisb;taskalleiW  rttahsnWisbturskv.27.gr. a   RWherraerheimiltaWsetjannarireglurreglugerWumframkvmdendurtreiknings T, hsnWisb;ta.    27.gr.   LeiWrttinghsnWisb;tum.  X >  HafibreytingarorWiWhgumumskjandaeWaannarraheimilismannaeWaWrumYeim K #  atriWumsemhafahriffjrhWhsnWisb;tatilhkkunareWalkkunarskalTrygginga    stofnunrkisinsleiWrttagreiWslurhsnWisb;tasemYvnemur.      HafiumskjandifengiWhrrihsnWisbturenhonumbarumrddutmabiliber   honumaWendurgreiWaYfjrhWsemofgreiddvaraWviWbttu15%lagi.FellaskallagiW wO  niWurfriumskjandigildrkfyrirYvaWhonumverWiekkikenntumannmarkakvrWun B  TryggingastofnunarrkisinsumfjrhWhsnWisb;ta.      HeimilteraW_skuldajafna_Ԁ_ofgreiddum_ԀhsnWisb;tumm;tisWar_tilkomnum_ԀhsnWis   b;tumsamaaWilaenY;aldreihrrifjrhWennemur25%afsWarnefndu_hsnWisb;tunum_ {  hverjummnuWi.EnnfremurerheimiltaW_skuldajafna_Ԁ_ofgreiddum_ԀhsnWisb;tumm;ti nF inneignumskjandavegnaofgreiddraskattaeWabarnab;tasamkvmtlgumumtekjuskatt. 9 RWherraerfermeWtekjuflunrkisinsskalsetjareglugerWnnarireglurumskuldajfnun  ogforgangsrW.    UminnheimtuofgreiddrahsnWisb;taferskv.111.gr.lagaumtekjuskatt.RWherra r geturY;faliWsrstkuminnheimtuaWilaaWannastinnheimtu. e=   HafiumskjandifengiWlgrihsnWisbturenhonumbarumrddutmabiliber 0 TryggingastofnunrkisinsaWgreiWaYfjrhWsemvangreiddvartilumskjandasamt  vxtumfyrirYaWtmabilsemfWvarvrslustofnunarinnar.Skuluvextirnirvera_jafnhir_  vxtumsemSeWlabanki0slandskveWurogbirtirhverjumtmaskv.1.mgr.8.gr.lagaum i vextiogverWtryggingu.SamaviWYegarniWurstaWarskurWarnefndarvelferWarmlaleiWir \4 tilYessaWumskjandihafittrtttilhsnWisb;tasamkvmtlgumYessumenhafiWur ' veriWsynjaWumhsnWisbtureWaaWumskjandihafittrtttilhrrihsnWisb;taen  honumvorureiknaWar.HafihsnWisbturveriW_vangreiddar_ԀvegnaskortsupplUsingum  frumskjandafallavextirniWur. `    kvarWanirTryggingastofnunarrkisinsumendurkrfuofgreiddrahsnWisb;taskv.2. S+! mgr.eruaWfararhfarnundangenginsd;ms.HiWsamaviWumrskurWirskurWarnefndar " velferWarmlaumendurkrfuofgreiddrahsnWisb;ta. #   OfgreiddarhsnWisbtursem_endurgreiddar_ԀerusamkvmtlgumYessumskulurenna  $ rkissj;W. !W%   28.gr. #' HsnWisb;taaflaWmeW_sviksamlegum_Ԁhtti. #( {  SsemveitirvsvitandirangarupplUsingarsemleiWatilYessaWhannhefurranglegaveriW $ ) talinneigartthsnWisb;tumeWaaWgreiWslursamkvmtlgumYessumhafaveriW v%N!* ranglegakvarWaWarekkirtttilhsnWisb;tafyrrenaWt;lfmnuWumliWnumfrYvaW A&"+ kvrWunTryggingastofnunarrkisinsliggurfyrir.Ennfremurer;heimiltaWteljahanntil  '", heimilismannaheimiliannarsumskjandasamatmabilienY;skulutekjurhansogeignir '#- reiknasttilskerWingarhsnWisb;tumsamkvmtfyrirmlum16.og17.gr.Skalhonum ( jafnframtgertaWendurgreiWaofgreiddarhsnWisbturskv.27.gr.SamaviWumYannsem  lturvsvitandihjlWaaWtilkynnaTryggingastofnunrkisinsumYrbreytingarsemkunna  aWverWahgumhanseWaannarraheimilismannaeWaWrumYeimatriWumsemkunnaaW a hafahrifrtttilhsnWisb;taeWafjrhWhsnWisb;taYvtmabilisemhannfr T, greiddarhsnWisbtur.    EndurtakiatviksigsemlUster1.mgr.innanfimmraviWkomandiekkirtttilhs  nWisb;tafyrrenaWfimmrumliWnumeftiraWkvrWunTryggingastofnunarrkisinsliggur   fyrir.Ennfremurer;heimiltaWteljaviWkomanditilheimilismannaheimiliannarsum  X skjandasamatmabilienY;skulutekjurhansogeignirreiknasttilskerWingarhsnWis K #  b;tumsamkvmtfyrirmlum16.og17.gr.SkalhonumjafnframtgertaWendurgreiWa    ofgreiddarhsnWisbturskv.27.gr.      _VIII_.KAFLI wO   TmiskvWi.  B  29.gr.    HsnWisbtursemekkihafakomiWtiltgreiWslu.     :heimilteraWframseljaeWaveWsetjahsnWisbtursemekkihafakomiWtiltgreiWslu {  samkvmtlgumYessumsemogaWkyrrsetjaslkargreiWslur,geraYeimfjrnmeWataka nF YrtilgreiWsluopinberragjalda. 9   30.gr.   @ HsnWismlsveitarflaga. r '  LgYessibreytaenganhttYeirribyrgWsemsveitarflgumhvlirvarWandihs e= nWismlsamkvmtkvWumannarralaga,sbr.einkum_XII_.kaflalagaumflagsYj;nustu 0 sveitarflaga.    31.gr. i ReglugerWarheimild. \4   RWherraerheimiltaWsetjareglugerWumnnariframkvmdlagaYessara,YarmeWal ' reglurumgrunnfjrhWirhsnWisb;taskv.2.mgr.15.gr.,frtekjumrkskv.16.gr.,eigna  mrkskv.17.gr.,YrupplUsingarsemtilgreinaskalums;knumhsnWisbturskv.19.  gr.,treikninghsnWisb;taskv.23.gr.,lgmarksfjrhWskv.2.mgr.24.gr.ogendur `  treikningogleiWrttinguhsnWisb;taskv.26.og27.gr. S+!   32.gr. # Gildistaka.  $   LgYessiWlastgildi1.janar2016.Jafnframtfallargildilgumhsaleigubtur,nr. !W% 138/1997,meWsWaribreytingum. J""&   XrttfyrirorWalag16.gr.skulufrtekjumrk,miWaWviWrstekjurallraheimilismanna18 #' raogeldri,vera2.700.000kr.fyrirallaYsemskjaumhsnWisbturvegnaleigu #( bWarhsnWirinu2016ntillitstilfjldaheimilismanna. $ )   v%N!*   &   33.gr. ( BreytingWrumlgum.  "  ViW45.gr.lagaumflagsYj;nustusveitarflaga,nr.40/1991,btistnUmlsgrein,svo  hlj;Wandi: a '(.  Xskalsveitarstj;rnfyrir1.n;vemberrhverttakakvrWunumveitinguhsnWisstuWn T, ingstillkkunarhsnWiskostnaWiviWleigubWarhsnWitileiginafnota.Sveitar  stj;rnirskulutakakvrWunfyrir1.n;vemberrhvertumfjrhWirogskilyrWi_hsnWis  stuWningsins_ԀsamkvmtYessarigrein.Sveitarstj;rnskaljafnframtfyrir1.n;vemberrhvert   auglUsameWtryggilegumhttikvrWunsnaumfjrhWirhsnWisstuWningssamkvmt  X YessarigreinogtilkynnaYkvrWuntilrWuneytisins. K #  #dgg  AthugasemdirviWlagafrumvarpYetta.#ggd`    r I.Inngangur.      vegumvelferWarrWuneytisinshefurundanfrnumrumfariWframmikilvinna wO  samrWiviWhagsmunaaWilaaWYvervarWarhsnWisml0slandi.Hefursj;numm.a.veriW B  beintaWhsnWisstuWningihinsopinberasemfelstannarsvegarhsaleigub;tumoghins    vegarvaxtab;tumoghvernigjafnamegistuWningYessaratveggja_hsnWisstuWningskerfa_   viW;lk_bsetuform_. {    Flags-oghsnWismlarWherraskipaWiverkefnisstj;rnumframtWarskipanhsnWis nF mlaseptember2013semfaliWvaraWm;tatillguraWframtWarstefnuhsnWismlum 9 samt_samvinnuh;pi_ԀskipuWumfulltrum32hagsmunaaWilasemfaliWvaraWveraverkefnis  stj;rninnitilrWgjafar.NnarerumYettafjallaWV.kaflaumsamrW.    Verkefnisstj;rnumframtWarskipanhsnWismlaskilaWitillgumsnumtilflags-og r hsnWismlarWherrama2014.0skUrsluverkefnisstj;rnarinnarvorum.a.lagWarfram e= tillgurumbreytingarhsnWisstuWningihinsopinberabyggWartillgumvinnuh;psum 0 hsnWisbturfrma2012,semogtillgumsrfrWingah;psvegumverkefnisstj;rnarum  framtWarskipanhsnWismlaumbreytingarumhverfivaxtab;taoghsaleigub;tatilaW  sameinaeitthsnWisb;takerfi,ogkomaframviWaukaviWframangreindaskUrsluverk i efnisstj;rnar.Lj;steraWmyndasthefurbreiWsamstaWaumnauWsynYessaWjafnahs \4 nWisstuWninghinsopinberaviW;lk_bsetuform_Ԁenm.a.varlagttilaWhsaleigubturog ' vaxtabturyrWusameinaWareittkerfihsnWisb;taogaWhsnWisbturyrWumiWaWarviW  efnahagviWkomandienekki_bsetuform_.    Tillgurverkefnisstj;rnarumframtWarskipanhsnWismlafr2014ogvinnuh;psum `  hsnWisbturfr2012voruhafWaraWleiWarlj;siviWgerWfrumvarpsYessa.FrumvarpiWer S+! jafnframtliWuraWgerWumrkisstj;rnar0slandstilaWgreiWafyrirgerWkjarasamningaal " mennumvinnumarkaWi,sbr.yfirlUsingurkisstj;rnarinnarfr28.ma2015.YfirlUsingrkis # stj;rnarinnarfelursraWgerWirellefuliWumervarWatiltekinsviWskatta-ogvelferWarmla,  $ YarmeWalhsnWisml,ogrbtursviWihagstj;rnarogopinberrafjrmla.II.liWur !W% yfirlUsingarinnarfjallarumhsnWismlenYarervsaWtilsrstakraryfirlUsingarrkisstj;rn J""& arinnarumhsnWisml,dags.28.ma2015,sembirtersemfylgiskjalImeWfrumvarpi #' Yessu.XarkemurframaWrkisstj;rn0slands,samvinnuviWSambandslenskrasveitarflaga #( ogaWilavinnumarkaWarins,skuldbindisigtilaWskapabttskilyrWifyriruppbygginguhs $ ) nWismarkaWi.0yfirlUsingunnikemurjafnframtframaWstuWlaWverWiaWYvaWlandsmenn v%N!* hafiaukiWvalum_bsetuform_ԀogbiviWmeiraryggihsnWismlumsamrmiviWYarfir A&"+ hversogeins,einkumtekjulgarfjlskyldur.EnnfremurerYvlUstyfiraWrkisstj;rn0slands  '", munitakauppviWrWurviWSambandslenskrasveitarflaga,Reykjavkurborgogfleiri '#- sveitarflgmeWYaWaWmarkmiWiaWhrindaframkvmdaWgerWumtilaWfjlgahag ( kvmumog;dUrumbWum,styWjaviWleigumarkaW,styWjaviWkaupfyrstubWogtryggja  aukiWframboWbWarhsnWimeWrWstfunumsemnnarerkveWiWumyfirlUsingunni  enYrrWstafanirmiWafyrstogfremstaWYvaWbtahagtekjulgrafjlskyldnaogungs a f;lkshsnWismarkaWi.XannigverWitekjulgumfjlskyldum,semhingaWtilhafaekkitt T, kostbWumflagslegukerfisveitarflaganna,veitturaWganguraW;dUruogrugguleigu  hsnWi.NnarerfjallaWumfyrirhugaWarrWstafanirrkisstj;rnar0slandshsnWismlum  tengslumviWkjarasamningasumariW2015yfirlUsingurkisstj;rnarinnarumhsnWisml   sembirtersemfylgiskjalImeWfrumvarpiYessu.  X   FrumvarpinuertlaWaWveraliWurYvaWjafnahsnWisstuWninghinsopinberaviW;lk K #  _bsetuform_ԀogstuWlaYannigaWYvaWlandsmennhafiraunverulegtvalum_bsetuform_Ԁog    biviWryggihsnWismlumsamrmiviWYarfirhversogeins.0lj;simismunandieWlis    YesshsnWiskostnaWarsemliggurtilgrundvallarhsnWisstuWningihinsopinberaeftirYv   hvaWa_bsetuform_ԀhluthverjusinnierY;lagttilaWvaxta-oghsaleigubturverWiekki wO  sameinaWareittkerfihsnWisb;taaWsvostdduheldurverWibreytingargerWarbWum B  _hsnWisstuWningskerfunum_ԀtilaWjafnastuWningviW;lk_bsetuform_.     II.& a TilefniognauWsynlagasetningar.  {    MikilvgtYykiraWbreytingarverWigerWar_hsnWisstuWningskerfum_Ԁhinsopinberatil nF aWjafna'aNԀstuWningviW;lk_bsetuform_ԀYannigaWlandsmennhafiraunverulegtvalum_b 9 setuform_ԀogbiviWryggihsnWismlumsamrmiviWYarfirhversogeins.ErYvnauW  synlegtaWbreytalgumYeimsemgildaumopinberanhsnWisstuWningogerfrumvarp  YettalagtframYvskyniaWbreytahsaleigub;takerfinutilsamrmisviWYrtillgursem r YegarliggjafyrirumopinberanhsnWisstuWningviWefnaminnifjlskyldurtilaWaukahs e= nWisstuWningviWleigjendur.FjallarfrumvarpYettaYvumnUttkerfihsnWisb;tatilleigj 0 enda.   III.Meginefnifrumvarpsins.  i   FrumvarpYettaskiptistttakafla.0I.kaflaergerWgreinfyrirgildissviWiogmarkmiWi \4 frumvarpsinssemogorWskUringum.LagtertilaWfrumvarpiWgildiumgreiWsluhsnWisb;ta ' tilleigjendahrlendisenmarkmiWfrumvarpsinseraWlkkahsnWiskostnaWefnaminni  leigjenda.XergerWgreinfyrirmerkinguorWanna_fangaheimili_,bseta,heimilismenn,  hsnWisbtur,hsnWiskostnaWur,nm,tmabundiWaWseturogumskjandifrumvarpinu. `    0II.kaflafrumvarpsinserfjallaWumYaustj;rnvldsemlagtertilaWfarimeWframkvmd S+! hsnWisb;ta.LagtertilaWflags-oghsnWismlarWherrafarimeWyfirstj;rnhsnWis " b;tatilleigjendaogTryggingastofnunrkisinsfarimeWframkvmdina.Jafnframterlagttil # aWheimiltverWiaWkrakvarWanirTryggingastofnunarrkisinstilrskurWarnefndarvel  $ ferWarmla.0kaflanumerkveWiWumheimildTryggingastofnunarrkisinstilaWaflaupplUs !W% ingafrtilteknumaWilumsemnauWsynlegarerutilYessaWstofnuningetiafgreittums;knir J""& umhsnWisbtur.XermltfyrirumtakmarkanirYeirriheimildogkveWiWummeWferW #' slkraupplUsinga. #(   0III.kaflafrumvarpsinsermltfyrirumskilyrWihsnWisb;taogundanYgurfrein $ ) stkumskilyrWum.LagtertilaWhsnWisbturverWigreiddarmnaWarlegalktoghsa v%N!* leigubturogaWYrmiWistviWgrunnfjrhWirsemtakimiWaffjldaheimilismanna;hW A&"+ aldrienekkifjlskyldugerWeWafjldabarna,aWteknutillititilteknaogeignaheimilismanna  '", 18raogeldrisemoghsnWiskostnaWar.GerterrWfyriraWeinnafheimilismnnumski '#- umhsnWisbturogaWhannsjafnframtssemfigreiddarhsnWisbtur.Shinnsami ( berbyrgWaWnauWsynlegarupplUsingarliggifyrirsvounntsaWtakaafstWutilums;knar  oggreiWathsnWisbturgrundvellihennar.LagtertilaWgertverWiaWskilyrWifyrir  hsnWisb;tumaWumskjandiogaWrirheimilismennsubsettirviWkomandibWarhs a nWiskilningifrumvarpsinsogaWYeirteljistekkitilheimilismannaWrubWarhsnWi T, nemaumsaWrWabrnsemeigatvheimiliYarsemforeldrarYeirraeWaforsjraWilarba  ekkisaman.0YeimtilvikumerlagttilaWbrngetitalisttilheimilismannaheimilumbeggja  foreldrasinnaeWa_forsjraWila_ԀaWYvgefnuaWbarniWdveljiviWkomandiheimiliaWlg   marki30dagari.EinnigergertaWskilyrWiaWumskjandislgrWa.Jafnframterfram  X gertaWskilyrWiaWumsaWrWabWarhsnWisemfelisrvenjulegaogfullngjandi K #  _heimilisaWstWu_ԀYarsemaWlgmarkiereittsvefnherbergisamt_sreldhsi_ԀeWa_sreldunar    aWstWu_,_srsnyrtingu_Ԁog_baWaWstWu_.HsnWisbturverWihvorkiveittarvegnahsnWis    semtlaWertilannarranotaenbWarenleigtertilbWaraWlluleytieWahlutantilleigu   hlutabWarhsnWis,svosemvegnaleigueinstkumherbergjum.Ennfremurerlagttil wO  aWYaWverWiskilyrWihsnWisb;taaWfyrirliggiYinglUsturleigusamningurvegna_bWar B  hsnWisins_Ԁtila.m.k.YriggjamnaWaogaWfyrirliggisamYykkiallraheimilismannafyrir    YvaWTryggingastofnunrkisinsafliupplUsingafrYeimaWilumsemtilgreindireruII.   kaflafrumvarpsinssemnauWsynlegarerutilaWunntsaWafgreiWaums;knir.XergertrW {  fyriraWrtturtilhsnWisb;taverWiekkifyrirhendiYegareinhverheimilismannanUtur nF rttartilvaxtab;ta,lktogveriWhefur,semogYegareinhverheimilismannaeWalgaWili 9 eiguheimilismannsereigandiviWkomandibWarhsnWis.    GerterrWfyrirUmsumundanYgumfrframangreindumskilyrWumumbsetu,bWar  hsnWiogYinglUsinguleigusamninga.XannigerlagttilaWYrttfyrirskilyrWifrumvarpsins r umbsetugetieinstaklingurtalisttilheimilismannshinuleigWabWarhsnWiendaY;tt e= hanneigilgheimiliannarsstaWar0slandihafihannYartmabundiWaWseturvegnanms, 0 veikindaeWaendurhfingar_fangaheimili_.SemfyrrgreinirerjafnframtgertrWfyriraW  YegarforeldrareWaforsjraWilarbarnabaekkisamangetibrnYeirratalisttilheimilis  mannabWumheimilumYeirraendadveljibarniWaWlgmarki30dagariheimilinuog i erYannigekkigertrWfyriraWforeldrarYurfiaWhafasameiginlegaforsjtilaWreglaneigi \4 viW.GerterrWfyriraWrtturtilhsnWisb;tagetiveriWfyrirhendiYrttfyrirskilyrWifrum ' varpsinsumbWarhsnWiYegarumeraWrWasambUlieinstaklingavegnaflagslegra  aWstWnaogerYttviWsambUlifatlaWsf;lks_hsnWisrrWum_Ԁsamkvmtlgumnr.  59/1992,ummlefnifatlaWsf;lks,meWsWaribreytingum,sambUlieinstaklinga_fanga `  heimilum_ԀeWasambUlinmsmannaheimavistumeWanmsgrWumsemtengjastviWur S+! kenndummenntastofnunuminnanhinsslenskamenntakerfis.XerlagttilaWrtturtilhs " nWisb;tagetiveriWfyrirhendiendaY;ttekkiliggifyrirYinglUsturleigusamningurYegar # umeraWrWaleigubWarhsnWieigurkis,sveitarflagseWaflagssemeraWlluleyti  $ eigurkiseWasveitarflags,leigunmsmannaherbergieWabWheimavisteWanms !W% grWumsemtengjastviWurkenndummenntastofnunuminnanhinsslenskamenntakerfis, J""& tmabundinafnotgerWarYolaafbWarhsnWi,semhannhafWiviWnauWungarslutileigin #' nota,alltaWt;lfmnuWigegngreiWslusamkvmtkvrWunsUslumannssamkvmtheimild #( lgumnr.90/1991,umnauWungarslu,meWsWaribreytingumeWasambUlieinstaklinga $ ) _fangaheimilum_. v%N!* & a   0_IV_.kaflafrumvarpsinserfjallaWumfjrhWirhsnWisb;taenalmenntergertrWfyrir A&"+ verulegaauknumhsnWisstuWningiviWleigjendur.GerterrWfyriraWgrunnfjrhWir  '", 'aA& +hsnWisb;tatakimiWaffjldaheimilismannastaW_fjlskyldugerWar_ԀeWafjldabarna,lkt '#- oggertergildandi_hsnWisstuWningskerfum_,aWteknutillititilteknaogeignaheimilis ( manna18raogeldrioghsnWiskostnaWar.GerterrWfyriraWgrunnfjrhWhsnWisb;ta  fyrirbWarhsnWiYarsemheimilismaWurbUreinnverWi31.000kr.mnuWieWa372.000  kr.rifyrirskerWinguvegnatekna,eignaoghsnWiskostnaWar.ErYarumaWrWaveru a legaaukinnhsnWisstuWningviWleigjendurengrunnfjrhWeinstaklingseWahj;nanbarna T, samkvmtgildandilgumumhsaleigubturgeturaWhmarkiveriW22.000kr.mnuWi  eWa264.000kr.ri.SemfyrrsegirergertrWfyriraWgrunnfjrhWirhsnWisb;tataki  miWaffjldaheimilismanna;hWaldriogerlagttilaWgrunnfjrhWhsnWisb;tageti   YannigorWiWalltaW54.250kr.YegarheimilismennerufimmeWafleiri.LagtertilaWtekjur  X ogeignirbarnahafiekkihriffjrhWhsnWisb;taenYvsambandivarlitiWtilYessaW K #  brnerulgumsamkvmtframfriforeldrasinnatil18raaldursogYykirYv;eWlilegt    aWtekjurYeirraogeignirhafihriftilskerWingarhsnWisb;tum.ErYanniggertrWfyrir    aWgrunnfjrhWirhsnWisb;taskerWistmnaWarlegaumfjrhWsemnemur0,67%af   samanlgWumrstekjumheimilismanna18raogeldriumframtiltekinfrtekjumrk.0Yv wO  sambandierfrumvarpiYessu,;lktYvsemgildirhsaleigub;takerfinu,gertrWfyriraW B  _frtekjumrkin_ԀtakimiWaffjldaallraheimilismanna;hWaldrieftirsmustuWlumoglagt    ertilaWgildiumgrunnfjrhWirhsnWisb;taogtlaWeraWendurspeglahkkunhsnWis   kostnaWareftirfjldaheimilismanna.TilsamanburWarskalYessgetiWaWinnangildandi {  _hsaleigub;takerfis_Ԁeru_frtekjumrkin_ԀvalltYausmu;hWfjldaheimilismanna.ErmeW nF frumvarpiYessuYannigleitastviWaWkomatilm;tsviWhlutfallslegahrrihsnWiskostnaW 9 heimilisYegarfleiribasamanmeWYvaWfrtekjumrkfarieftirfjldaheimilismannaenda  lj;staWhrritekjurYurfitilaWstandastraumaftgjldumheimilis,YarmeWalhsnWis  kostnaWi,eftirYvsemheimilismnnumferfjlgandi.SemdmimnefnaaWgerterrWfyrir r YvaWeinhleyptforeldrimeWeittbarngetihafthrritekjurWurentilskerWingarkomivegna e= teknasamanboriWviWgildandikerfiYarsemlagtertilaWfrtekjumrkforeldrisinstakimiW 0 affjldaheimilismannaogmunuYvYessutilvikimiWastviWtvoheimilismenn.Samkvmt  frumvarpiYessugtiforeldriWYannighaft3.240.000kr.rstekjurWurentilskerWingar  kmisamanboriWviWnverandikerfiYarsemrstekjursamaforeldrisumfram2.550.000kr. i skerWahsaleigubtur.ErY;gertrWfyriraWfrumvarpYettaverWiinnleitttveimurfngum \4 YannigaWfyrstariWeftirgildistkulaganna,semlagtertilaWverWi1.janar2016,gildi ' smufrtekjumrkfyrirallaYsemskjaumhsnWisbturvegnaleiguhsnWiYaWriW  ntillitstilfjldaheimilismannaeWa2.700.000kr.miWaWviWrstekjurallraheimilismanna  enlginkomisWanaWfullutilframkvmdarisWar.MiWaWerviWsmuskilgreiningu `  tekjumfrumvarpiYessuoggertertengslumviWvaxtabtur,Y.e.aWmeWtekjumsttviW S+! allarskattskyldartekjursamtlaunatekjumsemgreiddareruYeimsemstarfahjalYj;Wa " stofnunumeWa_rkjasamtkum_ԀY;ttumskattfrjlsartekjursaWrWa.XannigergertrWfyrir # aWgreiWsluralmannatryggingamuniteljasttilteknaskilningifrumvarpsYessaenYrhafa  $ ekkitalisttilteknaskilningilagaumhsaleigubturendaY;ttaWrargreiWsluropinberra !W% kerfasemtlaWarerutilframfrslu,svosematvinnuleysisbturogfjrhagsaWstoWflags J""& Yj;nustusveitarflagahafitalisttiltekna.XykireWlilegtaWjafnrWirkiYvsambandiog #' erYvlagttilaWallargreiWslursemtlaWarerutilframfrsluteljisttilteknaskilningifrum #( varpsYessa.AWYvervarWareignirermiWaWviWaWgrunnfjrhWirhsnWisb;taskerWist $ ) hlutfallslegarsgrundvellisuYrumfram6.500.000kr.unsYrfallaalvegniWurviW60% v%N!* hrrifjrhW,Y.e.10.400.000kr.,enumeraWrWasamafyrirkomulagogeignamrkog A&"+ gildaumskerWinguvaxtab;tavegnaeignahj;naogsambWarf;lks.0Yvsambandimgeta  '", YessaWkveWiWvaraWmiWaviWYaueignamrksemgildaumhj;nogsambWarf;lkfremur '#- enYaueignamrksemgildaum_einhleypinga_ԀogeinstWaforeldravaxtab;takerfinuentil ( samanburWarmnefnaaWvaxtabturtil_einhleypinga_ԀogeinstWraforeldrabyrjaaWskerWast  farieignirYeirraumfram4.000.000kr.ogfallavaxtabturniWuraWfullufarieignirYeirra  umfram6.400.000kr.JafnframtergertrWfyriraWmiWaWverWiviWsmuskilgreiningu a eignumoggertervaxtab;takerfinu.XerlagttilaWsettverWiYakhsnWisbturYess T, efnisaWYrgetialdreinumiWhrrifjrhWensemjafngildir75%afhsnWiskostnaWi  vegnaviWkomandibWarhsnWis.    0V.kaflafrumvarpsYessaerfjallaWumums;knumhsnWisbturogYaufylgiggnsem   gerterrWfyriraWfylgiums;kninni.GerterrWfyriraWekkiYurfiaWendurnUjaums;kneftir  X aWhnhefurveriWsamYykktupphafimeWanskilyrWisemsetterufyrirrttitilhsnWis K #  b;taeruuppfylltogleigusamningursemliggurtilgrundvallarrttitilhsnWisb;taerenn    gildi.EnnfremurerfjallaWumupplUsingaskylduumskjandaumhsnWisbtur,Yar    meWalumallarYrbreytingarsemkunnaaWverWahgumhanseWaannarraheimilismanna   eWaWrumYeimatriWumsemhrifgetahaftrtthanstilhsnWisb;ta,eftiraWums;knhans wO  hefurveriWsamYykkt.GerterrWfyriraWviWkomandistaWfestiupphafihversalmanaksrs B  tekjutlanirTryggingastofnunarrkisinsvegnateknahansogannarraheimilismannaogaW    aWrarupplUsingarsemkomaframums;knhanshafiekkitekiWbreytingumfrYvaWum   s;kninvarsamYykkteWaleiWrttiYrupplUsingarsuYrekkirttar.Xerjafnframtmlt {  fyrirumafleiWingarYessaWupplUsingaskylduerekkisinnt. nF   0_VI_.kaflafrumvarpsinserfjallaWumtreikninghsnWisb;taoggreiWsluhsnWisb;ta 9 enlagtertilaWhsnWisbturverWigreiddarumskjandafyrstavirkadaghversmnaWar  ogaWYrverWigreiddareftirfyrirundanfarandimnuWeWahlutarmnuWi.Xerlagttil  aWhsnWisbturkomitilgreiWslufrogmeWnstamnuWieftiraWs;tthefurveriWum r hsnWisbturogTryggingastofnunrkisinshefurstaWreyntrtttilhsnWisb;taogsuekki e= greiddarlengraafturtmann. 0   0_VII_.kaflafrumvarpsinserkveWiWumfrestungreiWslna,endurtreikningogleiWrttingu  hsnWisb;taogviWurlg.GertrWfyriraWTryggingastofnunrkisinshafiheimildtilaW  haldaeftirgreiWsluhsnWisb;taalltaWeinnmnuWfrYvaWgreiWslunattiaWinnaaf i hendiYegarrkstuddurgrunurerumaWumskjandieWa,eftiratvikum,aWrirheimilismenn \4 uppfylliekkilengurskilyrWinfyrirgreiWsluhsnWisb;ta,,hafifengiWofgreiddarhsnWis ' btureWaekkisinntupplUsingaskyldusinniskv.V.kaflaogermltfyrirummlsmeWferW  viWYraWstWur.JafnframtergertrWfyriraWTryggingastofnunrkisinsskulireglulega  sannreynaYrupplUsingarsemkvrWunumrtttilhsnWisb;tabyggistenYeimtil `  gangiskulistofnuninm.a.fylgjastmeW_staWgreiWsluskr_Ԁog_tryggingagjaldsskr_Ԁskattyfir S+! valda.EnnfremurhafiTryggingastofnunrkisinsheimildtilaWendurreiknahsnWisbtur " YegarstofnunintelurstWutilogsamrmafjrhWhsnWisb;taYeimbreytingumsem # orWiWhafahgumheimilismanna.GerterrWfyriraWYegarendanlegarupplUsingarliggi  $ fyrirumtekjurogeignirnstliWinsalmanaksrsviWlagninguskattyfirvaldaopinberum !W% gjldum_endurreikni_ԀstofnuninfjrhWirhsnWisb;tagrundvelliYeirraupplUsingaoger J""& kveWiWnnarummlsmeWferWYvsambandi.LeiWislkir_endurtreikningar_Ԁtilbreytinga #' fjrhWhsnWisb;taergertrWfyriraWTryggingastofnunrkisinsleiWrttihsnWis #( btur.XermltfyrirumhvernigslkleiWrttinghsnWisb;tumskulifarafram.Xannig $ ) ergertrWfyriraWhafiviWkomandifengiWgreiddarhrrihsnWisbturenhonumbarskuli v%N!* hannendurgreiWahinaofgreiddufjrhWogmeWsamahttiaWhafiviWkomandifengiWlgri A&"+  hsnWisbturenhonumbarskuliTryggingastofnunrkisinsgreiWahonum_vangreidda_  '", fjrhWhsnWisb;ta.&   LoksermltfyrirumafleiWingarYessYegarhsnWisb;taeraflaW ( meW_sviksamlegum_Ԁh'([tti.    0_VIII_.kaflafrumvarpsinseraWfinnakvWiumframsalhsnWisb;ta,hsnWisml  sveitarflaga,heimildflags-oghsnWismlarWherratilaWsetjareglugerWumnnarifram a kvmdlaganna,gildistkuogbreytinguWrumlgum.LagtertilaWfrumvarpYettataki T, gildi1.janar2016ennUtthsnWisb;takerfifyrirleigjendurverWiinnleittfngum  tveimurrumYannigaWlginkomiaWfullutilframkvmdarisWar,eWafrogmeW1.  janar2017.XannigergertrWfyriraWeftirgildistkulagannagildismufrtekjumrkfyrir   allaYsemskjaumhsnWisbturvegnaleiguhsnWirinu2016ntillitstilfjlda  X heimilismannaeWa2.700.000kr.miWaWviWrstekjurallraheimilismanna18raogeldrien K #  lginkomisWanaWfullutilframkvmdafrogmeW1.janar2017.Loksermltfyrirum    breytingulgumumflagsYj;nustusveitarflagaYessefnisaWYarverWikveWiWum    heimildsveitarflagatilaWgreiWasrstakanhsnWisstuWninglktognerkveWiWum4.   mgr.5.gr.laganr.138/1997,umhsaleigubtur,meWsWaribreytingum. wO   _IV_.& a SamrmiviWstj;rnarskrogalYj;Wlegarskuldbindingar.       AWmatirWuneytisinsgefurefnifrumvarpsYessaekkisrstakttilefnitilmatssamrmi   Yeirra'a bԀtillagnasemframkomafrumvarpinuviWstj;rnarskrlUWveldisins0slands,nr.33/ {  1944,meWsWaribreytingum,eWaalYj;Wlegarskuldbindingarslenskarkisins. nF  V.SamrW.     FrumvarpYettavarsamiWvelferWarrWuneytinusamrWiviWfjrmla-ogefnahags  rWuneytiWogSambandslenskrasveitarflaga.EfnifrumvarpsinsbyggistaWmikluleyti r tillgumverkefnisstj;rnarog_samvinnuh;ps_ԀumframtWarskipanhsnWismlafr2014og e= tillgumvinnuh;psumhsnWisbturfr2012enframangreindumnefndumttusti 0 fulltrarfrhinuopinberasemoghagsmunaaWilum.    0vinnuh;pumhsnWisbturttuYannigstifulltrarfrAlYUWusambandi0slands,  Bandalagihsk;lamanna,Bandalagistarfsmannarkisogbja,fjrmlarWuneytinu,innan i rkisrWuneytinu,Sambandislenskrasveitarflaga,SamtkumatvinnulfsinsogvelferWar \4 rWuneytinu. '   0verkefnisstj;rnumframtWarskipanhsnWismlattuennfremurstifulltrarfr  fjrmla-ogefnahagsrWuneytinu,forstisrWuneytinu,velferWarrWuneytinu,Yingflokki  Frams;knarflokksinsogYingflokkiSjlfstWisflokksinsoghafWiSambandslenskrasveitar `  flagajafnframtheyrnarfulltraverkefnisstj;rninni. S+!   Xttu_samvinnuh;pi_ԀumframtWarskipanhsnWismlastifulltrarfrAlYUWusam " bandi0slands,Bandalagihsk;lamanna,Bandalagistarfsmannarkisogbja,Brynju!_Hs # sj;Wi_Ԁryrkjabandalagsins,_Bmnnum_Ԁ_hsf_.,Bseta_hsf_.,BsetaNorWurlandi_hsf_.,_Bygg  $ ingaflagi_Ԁnmsmanna,Flagifasteignasala,Flagsstofnunstdenta,Hagsmunasamtkum !W% heimilanna,Hseigendaflaginu,0bWalnasj;Wi,Landssambandieldriborgara,Landssam J""& tkumlfeyrissj;Wa,Neytendasamtkunum,Reykjavkurborg,Sambandislenskrasveitar #' flaga,Samtkumatvinnulfsins,Samtkumfjrmlafyrirtkja,Samtkumleigjenda0s #( landi,Sjlfsbjrg,_talsmanni_Ԁneytenda,umboWsmanniskuldara,umhverfis-ogauWlindarWu $ ) neyti,Yingflokki_Bjartrar_ԀframtWar,YingflokkiFrams;knarflokksins,Yingflokki_Prata_,Ying v%N!* flokkiSamfylkingarinnar,YingflokkiSjlfstWisflokksins,YingflokkiVinstrihreyfingarinnar A&"+ !grnsframboWsogryrkjabandalagi0slands.  '",  '#-  _VI_.Mathrifum.  (   FrumvarpYettaerliWuraWjafnahsnWisstuWninghinsopinberaviW;lk_bsetuform_  YannigaWlandsmennhafiraunverulegtvalum_bsetuform_ԀogbiviWryggihsnWis  mlumsamrmiviWYarfirhversogeins.VerWifrumvarpiWaWlgumverWurhsnWisstuWn a ingurviWleigjenduralmenntaukinnverulegaogverWurjafnarihsnWisstuWningihinsopin T, beraviWkaupendurhsnWisinnanvaxtab;takerfisins.ErYannigbeturtekiWmiWaffjlda  heimilismannaengertergildandihsaleigub;takerfiYarsemaldurheimilismannamunekki  hafahrifgrunnfjrhWirhsnWisb;ta.EnnfremurmunufrtekjumrktakamiWaffjlda   heimilismannaYannigaWbWiertekiWtillittilheimilaYarsemfleirieneinnheimilismanna  X hefurtekjurogYegareinungiseinnheimilismannahefurtekjurogberbyrgWframfrslu K #  barna.XannigverWurauknummlikomiWtilm;tsviWhlutfallslegahrrihsnWiskostnaW    YegarfleiribasamansemmunmeWalannarsfelasrrttarb;tfyrirstrrifjlskyldursem    ogYsemkj;saaWleigjabWarhsnWimeWfleirumendaY;ttekkisufjlskyldutengsl   milliYeirra,svosemYegarungtf;lkleigirsamanbWarhsnWimeWanYaWernmi. wO    &  vinningurinnfelstYvauknujafnrWimilliheimila0slandiaukYesssemgerterrW B  fyrir'BwԀaWfrumvarpiW,verWiYaWaWlgum,munileiWatilYessaWeinstaklingargetiauknum    mlivaliWmillileigu-,eignar-og_bsetubWa_ԀsamrmiviWYarfirhversogeins.     0frumvarpinuergertrWfyriraWTryggingastofnunrkisinsannistframkvmdlaganna {  verWifrumvarpiWaWlgumogannistafgreiWsluums;knaumhsnWisbtursamtgreiWslu nF b;tanna.hrifstj;rnsUslurkisinsmunYannighelstfelastaWumrddstofnunfiaukin 9 verkefnientaliWeraWssrfrWiYekkingsemfyrirerhjstofnuninnimuninUtastviWfram  kvmdlaganna.    AthugasemdirviWeinstakargreinarfrumvarpsins. e= {@ Um1.gr. 0   LagtertilaWhsnWisbturverWigreiddartillkkunarhsnWiskostnaWileigjendasem  leigjabWarhsnWi0slandi.LitiWerhsnWisbtursemhsnWisstuWningviWefnaminni  leigjendurtilaWbtahlutaYesskostnaWarsemtilfellurvegnaleigubWarhsnWisem i staWsetterhrlandi.GerteraWskilyrWiaWYeirsemsannanlegabaviWkomandibWar \4 hsnWieigiYarlgheimili,sbr.Y;13.gr.frumvarpsins,eWahafiYartmabundiWaWsetur ' fjarrilgheimilisnuskilningi12.gr.frumvarpsins.MikilvgteraWYeirsemteljisttil  heimilismanna,sbr.3.tlul.3.gr.frumvarpsins,biraunverulegaviWkomandibWarhs  nWienekkisum_mlamyndaskrningu_ԀaWrWaogviWkomandibireyndannarsstaWar. `  FellurYaWhlutTryggingastofnunarrkisinsaWmetahvortskilyrWihsnWisb;tasamkvmt S+! frumvarpiYessusuuppfylltogverWurstofnuninm.a.aWmetahvortviWkomandibi " sannanlegaYarsemhannskrWlgheimilieWahefurtmabundiWaWseturskilningifrum # varpsins.Er_lgheimilisskrning_ԀekkingilegeinogsreftlaverWuraWmatiTrygginga  $ stofnunarrkisinsaWviWkomandibireyndannarsstaWar,hvortsemerhrlandieWa !W% erlendis. J""& @ Um2.gr. #(   MarkmiWfrumvarpsYessaeraWlkkahsnWiskostnaWefnaminnileigjenda.Lagtertil $ ) aWhsnWisbturmiWistekkiviWfjlskyldugerWengrunnfjrhWYeirrarWistYessstaWaf v%N!* fjldaYeirrasemteljastbsettirviWkomandibWarhsnWi;hWaldri.Xannigertildmis A&"+ komiWvegfyriraWopinberhsnWisstuWningurtakimiklumbreytingumviWYaWeittaWbarn  '", semennbUrforeldrahsumni18raaldri.X;ergertrWfyriraW_hsnWisstuWningurinn_ '#- getihugsanlegatekiWeinhverjumbreytingumviWYautmam;tYarsemgerterrWfyriraW ( tekjurogeignirheimilismanna18raogeldriteljistmeWviWtreikninghsnWisb;ta.X  getaYrbreytingarsemlagWarerutilmeWfrumvarpiYessumeWalannarsveriWtilhagsb;ta  fyrirYsemkj;saaWleigjabWarhsnWimeWfleirumendaY;ttekkisufjlskyldutengsl a YeirramillienslkttWkasttildmismeWalungsf;lksogYsrlagiYeirrasemerunmi. T, @ Um3.gr.    LagtertilaWkveWinorWsemkomaoftfyrirfrumvarpinuverWiskUrWsrstkukvWi   YvskyniaWfyrirliggihvaWtterviWmeWYeimnYessaWYurfaaWskUraYauhvertskipti  X semYaukomafyrirfrumvarpinu.MeWorWinu_fangaheimili_ԀerttviWdvalarheimilisem K #  starfrktermeWYaWaWmarkmiWiaWstuWlaaWfrekariendurhfingueinstaklingasemdvaliW    hafameWferWar-eWaendurhfingarstofnunum,hvortsemslktdvalarheimilierstarfrkt    vegumhinsopinberaeWaeinkaaWila.Semdmium_fangaheimili_Ԁmnefnadvalarheimili   fyrireinstaklingasemlokiWhafafengis-og/eWa_vmuefnameWferW_ԀeWavistunfangelsi. wO    MeWbsetuerttviWaWeinstaklingurbisannanlegaviWkomandibWarhsnWiogeigi B  YarskrWlgheimilisamkvmtlgumnr.21/1990,umlgheimili,meWsWaribreytingum.    0YvskilyrWiaWeinstaklingurbisannanlegaviWkomandibWarhsnWifelstaWumsaW   rWaheimilihans,Y.e.YannstaWYarsemhanngeymireigursnar,sr_svefnstaW_Ԁoghefst {  viWYegarhannerekkifjarveranditilskammstmavegnaatvinnu,t;mstunda,ferWalaga,veik nF indaeWaannarrasambrilegrastWna.MiWaWskalviWaWhvereinstaklingurbieinuog 9 sama_bWarhsnWinu_ԀhverjumtmaYessumskilningiendaeralmenntlitiWsvoaWhver  einstaklingurhaldiheimilieinumstaW.    MeWheimilismnnumerttviWYeinstaklingasembsettireruhinuleigWabWar r hsnWintillitstilinnbyrWistengslaYeirramillieWaaldursYeirra.ErYvekkigertaW e= skilyrWiaWsrstkfjlskyldu-eWa_hjskapartengsl_ԀsumilliheimilismannaheldurmiWaW 0 viWaWYeirraunverulegasubsettirumrddubWarhsnWiogeigiYarskrWlgheimili  samkvmtlgumumlgheimili.VsastYvsambanditilathugasemdaviW2.tlul.Yessarar  greinarYarsemnnarerfjallaWuminntakbsetuskilningifrumvarpsins. i   MeWhsnWisb;tumerttviWmnaWarlegargreiWslurtilefnaminnileigjenda0slandisem \4 tlaWeraWkomatillkkunarhsnWiskostnaWiYeirravegnaleigubWarhsnWi.Vsast ' YvsambanditilnnariumfjllunarummarkmiWoggildissviWfrumvarpsinsathuga  semdumviW1.og2.gr.frumvarpsins.FjrhWirhsnWisb;tamiWastviWgrunnfjrhWir,  semtakamiWaffjldaheimilismanna,aWteknutillititilteknaogeignaheimilismanna18ra `  ogeldrisamthsnWiskostnaWivegnaleiguviWkomandibWarhsnWis.UmnnariskUr S+! ingarervsaWtilathugasemdaviW15.gr.frumvarpsins. "   MeWnmierttviWsamfelltnm,hvortsemumverklegtnmeWab;klegteraWrWa, # viWurkenndrimenntastofnuninnanhinsalmennamenntakerfishrlandiogergertaW  $ skilyrWiaWslktnmsa.m.k.sexmnuWiraWlengd.MeWnmiskilningifrumvarpsinser !W% jafnframtttviWnmhsk;lastigiogYaWnmannaWsemgerirsambrilegarkrfurtil J""& undirbningsmenntunarognmhsk;lastigi.EinstknmskeiWteljastekkitilnmsskiln #' ingifrumvarpsYessa.XessaskUringunmiereinnigaWfinnaWrumlgum,svosemlg #( umnr.54/2006,umatvinnuleysistryggingar,meWsWaribreytingum,oglgumnr.95/2000, $ ) umfWingar-& a ogforeldraorlof,meWsWaribreytingum,ogerYanniggttkveWinssamrmis v%N!* lgumaWYessuleyti. A&"+ 'av%  MeWtmabundnuaWsetrierttviWdvalarstaWeinstaklingstiltiltlulegaskammstmafjarri  '", lgheimilihansvegnasrstakrastWnasemnnarerfjallaWum12.gr.frumvarpsins. '#-   MeWumskjandaerttviWYann_heimilismann_ԀsemeraWiliaWhsaleigusamningiogskir ( umhsnWisbturgrundvelliYesssamningsogerjafnframtsheimilismaWursemfr  greiddarhsnWisbturfyrirhndheimilismanna_bWarhsnWisins_ԀaWuppfylltumskil  yrWumfrumvarpsins. a @ Um4.gr.    SamkvmtgildandiforsetarskurWiumskiptingustarfarWherraferflags-oghsnWis  mlarWherrameWyfirstj;rnhsnWisstuWningsviWleigjendur.AWWruleytiYarfnastkvWi   YettaekkiskUringa.  X @ Um5.gr.      Verkefnisstj;rnumframtWarskipanhsnWismlasemskilaWiflags-oghsnWismla    rWherraskUrsluma2014ogvinnuh;purumhsnWisbtursemskilaWiYverandivel   ferWarrWherraskUrsluma2012lgWutilaWfjrmgnunogframkvmdhsnWisb;tayrWi wO  byrgWrkisins.0samrmiviWtillgurnarerfrumvarpiYessugertrWfyriraWkostnaWur B  vegnaframkvmdarhsnWisb;taverWigreiddurrrkissj;WisamrmiviWYaWsem    AlYingikveWurfjrlgumhverjusinniendaerlitiWsvoaWfrumvarpiWsskrefttaW   samrminguvaxta-oghsaleigub;taenaWsvostdduerekkiergertrWfyriraWvaxta-og {  hsaleigubturverWisameinaWareittkerfihsnWisb;taeinsogframangreindarnefndir nF lgWutil.VsaWertilnnariskUringaralmennumathugasemdumumYettaatriWi.Rmlega 9 60%kostnaWarvegnahsaleigub;tasamkvmtgildandilgumnr.138/1997,umhsaleigu  btur,meWsWaribreytingum,erfjrmagnaWurrrkissj;WiensveitarflginhafafjrmagnaW  40%afkostnaWivegnahsaleigub;ta.GerterrWfyriraWtekjustofnarsveitarflagaverWi r endurskoWaWirmeWtillititilYessararbreytingarYannigaWsveitarflginverWi_jafnsett_Ԁeftir e= breytinguna. 0   SamhliWaYessaribreytinguerjafnframtlagttilaWrkiWannistframkvmdhsnWisb;ta  verWifrumvarpYettaaWlgumensveitarflginhafaannastframkvmdlagaumhsaleigu  btur.HinsvegarYykirmikilvgtaWsveitarflginhaldiframaWannastsrstakanhs i nWisstuWningtilvikumYarsemYesserYrf,lktognergertmeWsrstkumhsaleigu \4 b;tum.VsastnnarYvsambanditilathugasemdaviW33.gr.frumvarpsYessa.Erlagttil ' aWTryggingastofnunrkisinsverWifaliWaWannastframkvmdlagaumhsnWisbtur  umboWiflags-oghsnWismlarWherraensstofnunhefurlangareynsluafframkvmd  UmissalagasemmlafyrirumrtteinstaklingatilgreiWslna.XykirsumfangsmiklaYekking `  ogreynslagetanUstviWframkvmdYess_hsnWisstuWningskerfis_ԀsemkveWiWerum S+! frumvarpiYessu.XarerekkisstttviWYreynslusemTryggingastofnunrkisinshefuraf " YvaWbyggja_samtmagreiWslur_ԀtekjutlunumframtmannengerterrWfyriraWhs # nWisbturverWigreiddartmnaWarlegaogtakimiWaffjldaheimilismannaogtekjumog  $ eignumheimilismanna18raogeldriYvtmabilisemgreiWslurnareruinntarafhendi. !W%   0lj;siYessaWgerterrWfyriraWkostnaWurvegnahsnWisb;tagreiWistrrkissj;Wiog J""& skveWinnfjrlgumhverjusinnierlagttilaWTryggingastofnunrkisinshagitlunum #' snumvegnatgjaldanstaalmanaksrssamrmiviWreglurfjrlagagerWarogsenditl #( anir& a snartilrWherrasemferyfirYrogleitarheimildaAlYingismeWatbeinaYessrWherra $ ) semfermeWfjrreiWurrkissj;Ws. v%N!*  'a$ A&"+ _ & ,    @ Um6.gr. (   0kvWinuerfjallaWumheimildTryggingastofnunarrkisinstilaWaflaupplUsingasem  nauWsynlegarerutilaWunntsaWframfylgjakvWumfrumvarpsYessa,verWiYaWaWlgum,  ',(svosemtilaWtakakvrWunumhvortrtturtilhsnWisb;tastilstaWar,fjrhWhs a nWisb;taoggreiWsluYeirrasemogendurkvrWun,leiWrttinguogendurgreiWsluhsnWis T, b;taeftirnnarifyrirmlumfrumvarpsYessa.ErgertrWfyriraWstofnuningetiaflaW  upplUsingafrskattyfirvldum,Xj;Wskr0slands,_ fangaheimilum_ ,sbr.1.tlul.3.gr.frum  varpsins,Lnasj;Wislenskranmsmanna,sveitarflgumogviWurkenndummenntastofn   unuminnanhinsalmennamenntakerfis.EnnfremurergertrWfyriraWTryggingastofnun  X rkisinsgetiaflaWupplUsingafrsambrilegumstofnunumerlendisYegarviW.0samrmi K #  viW1.tlul.1.mgr.8.gr.laganr.77/2000,umpers;nuverndogvinnslupers;nuupplUsinga,    meWsWaribreytingum,ergertrWfyriraWsamYykkiumskjandaogannarraheimilismanna    liggifyrirWurenupplUsingaeraflaWfrWrumenYeimsjlfum,sbr.einnige-liW2.mgr.11.   gr.frumvarpsYessa.ErYarumaWrWaupplUsingarsemnauWsynlegareruviWafgreiWsluhs wO  nWisb;taensemdmimnefnaaWtekjurogeignirheimilismannasemeru18raogeldri B  getahafthriffjrhW_ hsnWisb;tanna_ .Xegarheimilismenneruyngrien18raergertrW    fyriraWforeldrieWaforrWamennYeirrakomiframfyrirhndYeirraogveitisamYykkifyrir   nauWsynlegriupplUsingaflunTryggingastofnunarrkisinsviWmatums;knumhsnWis {  btur,t.d.aWYvervarWarbsetubarns,sbr.51.gr.lgrWislaga,nr.71/1997,meWsWari nF breytingum,YarsemsegiraWforeldrarbarnssem_ ;lgrWa_ Ԁerfyrirskusakir,ogYeirsem 9 barnikomaforeldrastaW,rWipers;nulegumhgumYess.    &  GerterrWfyriraWTryggingastofnunrkisinsgetifengiWupplUsingarnarrafrnteWaeftir  atvikum'NԀmeWWrumhttisemstofnuninkveWur.LgWerherslaaWtryggtsaWupp r lUsingaflunogvinnslaupplUsingannagangiekkilengraenYrfkrefurtilaWunntsaW e= framfylgjakvWumfrumvarpsinsverWiYaWaWlgum.XannigerTryggingastofnunrkisins 0 einungisheimiltaWaflaogvinnameWupplUsingaraWYvmarkisemnauWsynlegtertilaW  stofnuningetisinnthlutverkisnusamkvmtfrumvarpinu.XaWaWTryggingastofnunhafi  rafrnanaWgang,t.d.aWupplUsingumumtekjurogeignirfrskattyfirvldum,gerirYaWaW i verkumaWmeirilkureruaWfjrhWirhsnWisb;taverWisamrmiviWraunverulegar \4 aWstWurumskjandaogannarraheimilismannahverjumtma.samatmaerdregiWr ' lkumaWkomaYurfitilendurgreiWslnavegnaofgreiddraeWagreiWsluvangreiddrahs  nWisb;ta.    XergertrWfyriraWteljiumskjandieWaeftiratvikumannarheimilismaWuraWupp `  lUsingarsemTryggingastofnunrkisinsaflarfrframangreindumaWilumsurangargetihann S+! komiWYvframfriviWstofnuninaendasulgWframggnYvtilstaWfestingaraWYr " upplUsingarsemaflaWhefurveriWfrumrddumaWilumsurangar.FellurYaWsWanhlut # TryggingastofnunarrkisinsaWmetarttmtiYeirragagnasemliggjafyrirmlinu,sbr.  $ einnig10.gr.stj;rnsUslulaga.Xegarheimilismennsemeigahluteruyngrien18raergert !W% rWfyriraWYartilbraWilisamkvmtlgrWislgumkomiframfyrirYeirrahndogtil J""& kynnistofnuninniumtlaWarrangarupplUsingarogleggiframggnYvtilstaWfestingar. #' @ & a Um7.gr. $ )   0kvWinuermltfyrirumskylduYeirraaWilasemtilgreindireru1.mgr.6.gr. v%N!* frumvarpsYessatilaWltaTryggingasto'a$ufnunrkisinstupplUsingarsemstofnuninhefur A&"+ ;skaWeftirgrundvelliheimildartilupplUsingaflunarskv.6.gr.frumvarpsYessaaWYv  '", markisemslkarupplUsingarerunauWsynlegartilaWunntsaWframfylgjakvWumfrum '#- varpsins,verWiYaWaWlgum,aWYvgefnuaWfyrirliggisamYykkiumskjandaogannarra ( heimilismanna,sbr.e-liW2.mgr.11.gr.frumvarpsins.EnnfremurergertrWfyriraWfyrir  liggisamYykkiYartilbrsaWilafyrirupplUsingafluntilvikumheimilismannasemeru  yngrien18ra,sbr.4.mgr.6.gr.frumvarpsins.kvWiWerefnislegasamhlj;Wa44.gr.laga a nr.100/2007,umalmannatryggingar,meWsWaribreytingum.AWWruleytivsasttilathuga T, semdaviW6.gr.frumvarpsYessa.    XrupplUsingarsemTryggingastofnunkannaW;skaeftirviWframkvmdfrumvarpsins  getaveriWYesseWlisaWlagakvWiumYagnarskyldustarfsmannaYeirraaWilasemtilgreindir   eru1.mgr.6.gr.frumvarpsinsnitilYeirra,svosemumtekjureinstaklinga.Lagterhins  X vegartilaWtekiWsframaWslkkvWikomiekkivegfyriraWumrddarupplUsingarsu K #  veittarTryggingastofnunrkisinsgrundvellifrumvarpsYessaen_ YagnarskyldukvWi_ Ԁ8.    gr.frumvarpsinstekurYYagnarskyldustarfsmannaTryggingastofnunarrkisinsogannarra    YeirrasemYarerutilgreindirvegnaviWkomandiupplUsinga.     AlmenntskuluupplUsingarsemTryggingastofnunrkisins;skareftirgrundvelli1.mgr. wO  6.gr.frumvarpsinsveittarnendurgjaldsogYvformisemTryggingastofnunrkisins;skar B  eftirhvortheldursemerrafrnuformieWaWruformi.SumaWrWameirihttarverk    skilningi2.mlsl.1.mgr.18.gr.laganr.54/1962,umYj;Wskrogalmannaskrningu,meW   sWaribreytingum,geturXj;Wskr0slandsY;krafistYessaWTryggingastofnunrkisins_ endur {  greiWi_ ԀhennikostnaWviWYaW. nF @ Um8.gr.    0kvWinuermltfyrirumYagnarskylduYeirrasemannastmunuframkvmdhs  nWisb;ta.NrYagnarskyldantilallrasemkunnaaWkomastyfirogvinnameWpers;nu r upplUsingarsemleynteigaaWfaratengslumviWframkvmdinahvortheldursemerviW e= vinnufyrirTryggingastofnunrkisinseWarskurWarnefndvelferWarmla.GerterrWfyriraW 0 YagnarskyldanhaldistY;ttltiWsafstarfi.EnnfremurliggurfyriraW18.gr.laganr.  70/1996,umrttindiogskyldurstarfsmannarkisins,meWsWaribreytingum,gildireftirsem  WurumYagnarskyldustarfsmannaTryggingastofnunarrkisinsogrskurWarnefndarvel i ferWarmla.UmmeWferWogvinnslupers;nuupplUsingavsastennfremurtilkvWalagaum \4 pers;nuverndogpers;nuupplUsingarogreglnasemsettarhafaveriWgrundvelliYeirralaga. ' @ Um9.gr.    LagtertilaWheimiltverWiaWkrakvarWanirTryggingastofnunarrkisinssemteknareru `  grundvellifrumvarpsYessa,verWiYaWaWlgum,tilrskurWarnefndarvelferWarmla.Getur S+! Yarm.a.veriWumaWrWakvarWanirumrtttilhsnWisb;ta,fjrhWYeirraogniWur " fellinguaukkvarWanaumendurkrfurvegnaofgreiddrahsnWisb;taoginnheimtuYeirra. # GerterrWfyriraWfresturtilaWkrakvrWunTryggingastofnunarrkisinstilrskurWar  $ nefndarvelferWarmlaverWiYrrmnuWirfrYvaWaWilamlsvartilkynntumkvrWun !W% stofnunarinnarsemersamrmiviW1.mgr.27.gr.stj;rnsUslulaga.AWWruleytiergertrW J""& fyriraWummlsmeWferWhjnefndinnigildikvWistj;rnsUslulagasemogkvWilagaum #' rskurWarnefndvelferWarmlaenflags-oghsnWismlarWherralagWiframfrumvarptil #( sWarnefndulaganna8.okt;ber2014144.lggjafarYingi(207.ml,Yskj.233).0samrmi $ ) viWstj;rnsUslulgverWiYannigmiWaWviWaWkrateljistn;gusnemmaframkominefbrf v%N!* semhanahefuraWgeymaerkomiWtilrskurWarnefndarinnareWaafhentp;stiWurens A&"+  fresturerliWinn,sbr.5.mgr.27.gr.stj;rnsUslulaga.  '",   &   EnnfremurerlagttilaWrskurWirrskurWarnefndarvelferWarmlaverWiendanlegir ( stj;rnsUslustigi'(ԀogYeimverWiYannigekkiskotiWtilflags-oghsnWismlarWherra.Um  eraWrWasjlfstWastj;rnsUslunefndogerflags-oghsnWismlarWherraYv;heimilt  aWgefanefndinnibindandifyrirmli.XannigergengiWtfrYvaWrskurWirnefndarinnar a verWi_ fullnaWarrskurWir_ Ԁinnanstj;rnsUslunnar.AWilargetiY;valltlagtgreiningumfram T, kvmdlagannafyriralmennad;mst;la.  @uuUm10.gr.     MiWaWerviWaWhsnWisbturverWigreiddartmnaWarlegalktogviWumhsa  X leigubtursamkvmtlgumumhsaleigubturogaWumverWiaWrWasrstaktgreiWslu K #  kerfisemannistgreiWslurhsnWisb;ta.GerterrWfyriraWfjrhWhsnWisb;tatakimiW    af_ grunnfjrhWum_ ԀsemmiWistviWfjldaheimilismanna;hWaldrioghsnWiskostnaWi    vegnaviWkomandibWarhsnWis,sbr.18.gr.frumvarpsins.XerlagttilaWtekjurogeignir   heimilismanna18raogeldri,YarmeWalumskjanda,komitilfrdrttareftirnnari wO  reglumsemkveWiWerum16.og17.gr.frumvarpsYessa.LagtertilaWhsnWisbtur B  greiWisttilumskjanda.XannigerekkigertrWfyriraW_ hsnWisb;tagreiWslum_ ԀverWiskipt    niWurheimilismennoggreiWisthverjumogeinumfyrirsigheldurergertrWfyriraWssem   eraWiliaWhsaleigusamningileggiframums;knumhsnWisbtur.FjrhW_ hsnWis {  b;tanna_ ԀfarisWanm.a.eftirfjldaheimilismannasemsannanlegaerubsettirmeWviW nF komandihinuleigWahsnWi.SufleiriheimilismennaWilaraWhsaleigusamningiverWa 9 YeiraWkomasrsamanumhverYeirrateljistumskjandiumhsnWisbtur.GerterrW  fyriraWshinnsamitakiviWgreiWsluhsnWisb;tafrTryggingastofnunrkisins.&  Umnnari  umfjllunvsasttilathugasemdaviWframangreindkvWi.'e r @uuUm11.gr. 0   LagtertilaWhverssemleigirbWarhsnWigetiWlastrtttilhsnWisb;taaW  uppfylltumYeimskilyrWumsemlgWerutilfrumvarpinu.0kvWiYessuerutilgreind  mikilvgskilyrWisemumskjandiogheimilismennhansYurfaaWuppfyllasvoheimiltverWi i aWgreiWathsnWisbtur.valltermiWaWviWaWeinneinstaklingurskiumhsnWis \4 bturfyrirtiltekiWbWarhsnWiogtelsthannYumskjandi,sbr.19.gr.frumvarpsins,sbr. ' einnig8.tlul.3.gr.frumvarpsins.ShinnsamierYssemfrgreiddarhsnWisbtur  ogberbyrgWaWnauWsynlegarupplUsingarliggifyrirhverjusinni.    framergertrWfyriraWmeginreglanverWisaWumskjandisemogaWrirheimilismenn `  suraunverulegabsettirviWkomandibWarhsnWi.0YvskyniaWsUnaframbsetu S+! viWkomandibWarhsnWiergertrWfyriraWhlutaWeigandieigiYarskrWlgheimili,sbr. " einnig2.tlul.3.gr.frumvarpsins.EnguaWsWurerlagttilaWYaWfallihlutTrygginga # stofnunarrkisinsaWmetahvortumskjandiogeftiratvikumaWrirheimilismennbisannan  $ legaYarsemviWkomandieigalgheimili.0trekaWeraWYvskilyrWiaWeinstaklingurbi !W% sannanlegaviWkomandibWarhsnWifelstaWumsaWrWaheimilihansogerYttviW J""& YannstaWYarsemhanngeymireigursnar,sr_ svefnstaW_ ԀoghefstviWYegarhannerekki #' fjarveranditilskammstmavegnaatvinnu,t;mstunda,ferWalaga,veikindaeWaannarra #( sambrilegrastWna.JafnframtskulimiWaWviWaWhvereinstaklingurbieinuogsama $ ) _ bWarhsnWinu_ ԀhverjumtmaendaeralmenntlitiWsvoaWhvereinstaklingurhaldi v%N!* heimilieinumstaW.Xannigngi_ lgheimilisskrning_ Ԁekkitaffyrirsigeffyrirhendieru A&"+ ggnsembendatilaWviWkomandibiannarsstaWar,hvortsemerhrlandieWaerlendis.  '", TakamdmiumsoneWad;ttursemennlgheimilihjforeldrumsnumYarsemviW '#- komandidvelsterlendisviWnm,sbr.9.gr.lagaumlgheimili.MeWhliWsj;nafskilyrWi ( frumvarpsinsumbsetugeturviWkomandiYekkitalistsemheimilismaWur_ bWarhs  nWinu_ ԀsemforeldrarhansleigjaYarsemhann/hnbUrYarekkiendaY;ttviWkomandieigi  YarskrWlgheimili.ViljiumskjandieWaannarheimilismaWurekkiunakvrWunstofn a unarinnarYarumerhonumheimiltaWkraYkvrWuntilrskurWarnefndarvelferWarmla, T, sbr.9.gr.frumvarpsYessa.framergertrWfyrirkveWnumundanYgumfrbsetuskilyrWi  semnnarerfjallaWum12.gr.frumvarpsins.    EnnfremurersrstaklegafjallaWumskilyrWiumlgrWib-liW2.mgr.enlagtertilaW   umskjandiumhsnWisbturverWiaWveralgrWasamkvmtlgrWislgum.Megin  X reglaneraWeinstaklingarverWilgrWa18raaWaldri,sbr.1.mgr.1.gr.laganna,enbrn K #  eruframfriforeldrasinnaeWaforrWamannaframaWYeimaldri,sbr.einnig_ IX_ .kafla    barnalaga.Semdmieigaforeldrarrttbarnab;tumvegnabarnasinnayngrien18ra    uppfylliforeldrarnirskilyrWilagaumtekjuskattsemogUmsumaukagreiWslum,eftirYv   semviWgeturtt,vegnaframfrslubarnanj;tiYeirrttarinnanopinberra_ framfrslukerfa_ . wO  0YessusambandivarjafnframtlitiWtilYessaWbrnhafaalmenntekkiheimildaWlgumtil B  aWskuldbindasigmeW_ lggerningum_ ,sbr.1.mgr.76.gr.lgrWislaga,svosemtilgreiWslu    hsnWiskostnaWar,fyrrenYauverWalgrWaviW18raaldur.JafnframtverWur_ ;lgrWa_    einstaklingurlgrWafrYeimtmaerhannstofnartilhjskaparskv.2.gr.lgrWislaga,og {  geturYs;ttumhsnWisbtur. nF   UmleiWogleitasterviWaWeinfaldakerfiWogreynteraWmtafjlbreytilegumaWstWum 9 f;lksYarfYannigaWtryggjaaWsamieinstaklingurinnverWiekkitvtalinninnankerfisins,  annarsvegarlgheimilisnuoghinsvegarYarsemhannhefurtmabundiWaWsetur.hersla  erYvlgWaWteljisteinstaklingurtilheimilismannsbWarhsnWigrundvelli_ sam r Yykktrar_ Ԁums;knarumhsnWisbturgeturhannekkitalisttilheimilismannaWrubWar e= hsnWi,sbr.Y;3.mgr.12.gr.frumvarpsins,enYarermltfyrirumsrregluvegnabarna 0 YegarforeldrarYeirraeWaforsjraWilarbaekkisaman.ErYvjafnframtlagttilaWkveWiW  verWiumaWhsnWisbturverWiekkiveittarteljistumskjandiumhsnWisbtureWa  aWrirheimilismennhanstilheimilismannaWrubWarhsnWisamatmasamkvmt i samYykktriums;knumhsnWisbturaWundanskilinniframangreindrisrreglu. \4   framergertrWfyriraWgerWverWislgmarkskrafatilbWarhsnWisaWumsaWrWa ' venjulegaogfullngjandi_ heimilisaWstWu_ ԀYarsemaWlgmarkiereittsvefnherbergisamt  _ sreldhsi_ ԀeWa_ sreldunaraWstWu_ Ԁsemog_ srsnyrtingu_ Ԁog_ baWaWstWu_ .ErYannigmiWaWviW  efnislegasamhlj;Waskilgreininguvenjulegriogfullngjandi_ heimilisaWstWu_ ԀogeraWfinna `  2.mgr.7.gr.lagaumhsaleigubtur.ErYarumaWrWalgmarkskrfursemgerWarhafa S+! veriWtilbWarhsnWissvounntsaWfgreiddarhsaleigubturoghafaveriWlgumum " hsaleigubturalltfrrinu1994ereldrilgnr.100/1994,umhsaleigubtur,vorusam # Yykkt.X;varsbreytinggerWmeWgildandilgumumhsaleigubturaWfalliWvarfrkrfu  $ um_ srbaWaWstWu_ ԀYarsemviWframkvmdeldrilagakomlj;saWnokkuWvarumeldra !W% hsnWiYarsem_ bWaraWstaWa_ Ԁvarg;Wen_ baWaWstaWa_ ԀsameiginlegannarribWhsinu.Er J""& meWsmurkumlagttilaWekkiverWigertaWskilyrWiaWum_ srbaWaWstWu_ ԀsaWrWaheldur #' einungisaW_ bWarhsnWinu_ ԀsaWgengiaW_ baWaWstWu_ .samahttogWurertilviWb;tar #( viWYaWskilyrWiskiliWaW_ bWarhsnWinu_ ԀsaWlgmarki_ sreldhs_ ԀeWa_ sreldunaraWstaWa_  $ ) samt_ srsnyrtingu_ ԀogaWlgmarkieittsvefnherbergi.X;erfjallaWumkveWnarundanYgur v%N!* frYessuskilyrWi13.gr.frumvarpsYessaogervsaWtilnnariskUringaathugasemdum A&"+  viWYaWkvWi.  '",   &   framergertrWfyriraWgertverWiaWskilyrWiaWleigusamningumsYinglUstmeW ( hefWbundnum'(qhttihjsUslumnnum,sbr.Y;14.gr.frumvarpsYessa.Xykjaennverafyrir  hendismurkogkomuframathugasemdumviWfrumvarpYaWervarWaWeldrilgum,nr.  100/1994,umhsaleigubtur,meWsWaribreytingum,umaWtilgangurYessavriaWstuWla a aWYvaWvandaWyrWitilsamningasemogaWstuWlaWyrWiaWmeirifestuviWgerWYeirra. T, SWastenekkisstvarmarkmiWiWaWgirWafyrirmlamyndagerninga.EnguaWsWurhafa  veriWlagWartilundanYgurfrframangreinduskilyrWiumYinglUsinguleigusamningannar  skilgreindumtilvikum14.gr.frumvarpsYessaogervsaWtilnnariskUringaathuga   semdumviWYaWkvWi.  X   SbreytingerlgWtilaWgerterrWfyriraWleigusamningarsugerWirtilaWlgmarki K #  YriggjamnaWastaWsexmnaWaeinsoggildirsamkvmtlgumumhsaleigubtur.Enda    Y;ttmikilvgtsaWstj;rnvldstuWliaWgerWlangtmaleigusamningaYykjarkekkistanda    tilaWskiljaaWleigusamningarsugerWirtillengritmaenYriggjamnaWatilaWYeirgeti   orWiWgrundvllurhsnWisb;ta.stWaYessaersaWlj;stYykiraWlengdleigusamnings wO  salmenntforrWileigusalaenekkileigjandaoghefurskilyrWiWumsexmnaWaleigutma B  YvaWkveWnuleytireynstYyngjandifyrirleigjendurogveriWtilYessfalliWaWdragar    mguleikumYeirratilaWfgreiddarhsnWisbtur.YaWekkisstviWlj;siaWstWna   leigumarkaWihrlendisYarsemerfittkannaWverafyrirleigjenduraWfinnaleiguhsnWiog {  YurfaYeirYvjafnvelaWtakahsnWitilleigutilbrWabirgWameWanYeireruaWfinnasr nF annaWleiguhsnWimeWlengrileigutma.XykirYvhfilegtaWgeraaWskilyrWifyrir 9 hsnWisstuWningivegnaleiguhsnWisaWgildistmileigusamningssaWlgmarkiYrr  mnuWir.MjafnframttlaaWbetriyfirsUnfistYyfirgerWslkrasamningaYarsemmeiri  lkureruaWYeimsYinglUstsemerskilyrWiYessaWfgreiddarhsnWisbturskv.d-liW r 2.mgr.11.gr.frumvarpsins. e=   XerlagttilaWgertverWiaWskilyrWiaWfyrirliggisamYykkiumskjandaogannarra 0 heimilismanna,eWaeftiratvikumforeldraeWa_ forsjraWila_ ԀYeirra,sum_ ;lgrWa_ Ԁheimilis  mennaWrWa,tilupplUsingaflunarYeirrarsemmlterfyrirum1.mgr.6.gr.frumvarps  Yessa.ErtaliWnauWsynlegtaWTryggingastofnunrkisinsverWiheimiltaWaflanauWsynlegra i upplUsingafrYeimaWilumsemYarerutilgreindirtilaWunntverWiaWframfylgjaYeim \4 kvWumsemlgWerutilfrumvarpiYessu. '   LagtertilaWsambrilegartakmarkanirgildiumgreiWsluhsnWisb;taoggildaum  greiWsluhsaleigub;tasamkvmtgildandilgumumhsaleigubtur.XannigerlagttilaW  hsnWisbturverWiekkigreiddarvegnahsnWissemtlaWertilannarranotaenbWar `  enYargeturtildmisveriWumaWrWaatvinnuhsnWisemleigtertilbWaraWhlutaeWa S+! lluleyti.JafnframterlagttilaWhsnWisbturverWiekkigreiddarvegnaleigueinstkum " herbergjumsemersamrmiviW3.mgr.7.gr.lagaumhsaleigubtur.X;ergertrWfyrir # aWframverWiheimiltaWveitaleigjendumhsnWisstuWningYegarumeraWrWasambUli  $ einstaklingavegnaflagslegraaWstWna,enmeWYverttviWsambUlifatlaWsf;lks,sambUli !W% einstaklingasemba_ fangaheimilum_ ,sbr.1.tlul.3.gr.frumvarpsins,ogsambUlinms J""& mannaheimavistumognmsgrWumviWviWurkenndarmenntastofnanireWask;lah #' sk;lastigi,sbr.13.gr.frumvarpsYessa.HinsvegarerlagttilaWfalliWverWifrYeimtak #( mrkunumaWskyldleikileigusalaogleigjandagetikomiWvegfyriraWleigjandigetittrtt $ ) hsnWisb;tum.kvWiYettahefurreynstfl;kiWframkvmdoghefurennfremurleitt v%N!* tilkveWins_ ;jafnrWis_ ԀeftirYvhvar_ leiguhsnWiW_ ԀerstaWsett.XannighefurleigjandigetaW A&"+ fengiWhsaleigubturhafibWarhsnWiWveriWstaWsettWruhsienleigusalihefurbiW  '", enekkihafit.d.veriWumaWrWakjallarabWsamahsiogYarsemleigusalibUr.Hs '#- nWiWkannY;aWhafaveriWaWlluleytisambrilegt.XannigerlagttilaWuppfylliumrtt ( bWarhsnWiskilyrWid-liWar2.mgr.umvenjulegaogfullngjandi_ heimilisaWstWu_ ԀYarsem  aWlgmarkiereittsvefnherbergisamt_ sreldhsi_ ԀeWa_ sreldunaraWstWu_ ,_ srsnyrtingu_ Ԁog  _ baWaWstWu_ ԀverWiunntaWgreiWahsnWisbturtilleigjandantillitstilskyldleikahansviW a leigusalaaWWrumskilyrWumfrumvarpsinsuppfylltum,svosemYinglUsingu&  _ hsaleigu T, samnings_ ԀYvskyniaWkomavegfyrirmlamyndagerninga.'T"    EnnfremurerlagttilaWframverWigertrWfyriraWrtturtilhsnWisb;tasekkifyrir  hendinj;tieinhverheimilismanna,YarmeWalumskjandisjlfur,rttartilvaxtab;ta.Ekki   erumaWrWabreytinguhvaWYaWvarWarfrgildandihsaleigub;takerfienskv.2.tlul.6.  X gr.lagaumhsaleigubturerrtturtilhsaleigub;taekkifyrirhendinj;tiumskjandieWa K #  einhversembUrhsnWinumeWhonumrttartilvaxtab;ta.RtteraWundirstrikaaWviW    matYvhvorteinhverheimilismanna,svosemumskjandi,nj;tirttartilvaxtab;ta,ber    TryggingastofnunrkisinssamrmiviWranns;knarreglustj;rnsUslurttarinsaWleggjasr   staktmatYaWhvortviWkomandinj;tireyndrttartilvaxtab;ta,enmeWYverttviWaW wO  skilyrWivaxtab;tasamkvmtlgumnr.90/2003,umtekjuskatt,meWsWaribreytingum,og B  reglugerWarnr.990/2001,umgreiWsluvaxtab;ta,meWsWaribreytingum,suuppfyllt.Gert    errWfyriraWTryggingastofnunrkisinsafliupplUsingafrskattyfirvldumgrundvelli1.   mgr.6.gr.frumvarpsinsviWmatYvhvorteinhverheimilismanna,YarmeWalumskjandi, {  nj;tirttartilvaxtab;ta.0YvsambandiergertrWfyriraWmetiWverWihvortskilyrWivaxta nF b;tasuuppfylltendaY;ttviWkomandihafiekkifengiWgreiddarvaxtabturendagetatekjur 9 og/eWaeignirviWkomandileitttilYessaWvaxtabturtilhansfalliaWfulluniWurendaY;tt  skilyrWivaxtab;tahafiveriWuppfyllt.    XerlagttilaWkveWiWverWiumaWrtturtilhsnWisb;tasekkifyrirhendiYegar r einhverh_ eimilismanna_ ,YarmeWalumskjandisjlfur,ereigandiviWkomandibWarhs e= nWisenumeraWrWanUmlisemtlaWeraWkomavegfyrirgerWmlamyndagerninga 0 umleigubWarhsnWi.Bieigandisjlfur_ bWarhsnWinu_ ԀenleigieinnigWrum  _ heimilismanni_ ԀafnotafhsnWinuverWurYannigaWltasvoaWshinnsamisraunein  gnguaWleigjaafeigandanumafnotafherbergimeWaWgengiaWeldhsiog_ baWaWstWu_ Ԁenda i Y;ttaWYaWsekkitilgreintleigusamningiaWila.AfsmustWuerjafnframtlagttilaW \4 kveWiWverWiumaWhiWsamagildiYegarlgaWilieiguheimilismanns,YarmeWalum ' skjandasjlfs,ereigandiviWkomandibWarhsnWis.    AWlokumertekiWframaWYaWfallihlutTryggingastofnunarrkisinsaWmetahvort  skilyrWifrumvarpsinssuuppfyllt.XannigverWahsnWisbturekkigreiddarnemaTrygg `  ingastofnunrkisinskomistaWYeirriniWurstWuaWskilyrWigreinarinnarsuuppfyllt,Yar S+! meWalaWumskjandiogaWrirheimilismennbiraunverulegaviWkomandibWarhsnWi. " @uuUm12.gr.  $   GerterrWfyriraWsambrilegarundanYgurgildiumhsnWisbturaWYvervarWar !W% skilyrWifrumvarpsinsumbsetuoggildieruskv.4.gr.lagaumhsaleigubturaWYver J""& varWarundanYgurfrlgheimilisskilyrWiYeirralaga.0fyrstalagiergertrWfyriraWum #' tmabundiWaWseturskilningifrumvarpsinsgetiveriWaWrWaYegareinstaklingursem #( skrWlgheimili0slandiheldurtmabundiWheimiliannarsstaWarhrlandivegnanms $ ) semhannstundarfjarrilgheimilisnu.EkkierlagttilaWkveWiWverWinnarumhversu v%N!* fjarrilgheimiliviWkomandiumrttnmsstundaWenmiWaskalY;viWaWviWkomandigeti A&"+ ekkimeWg;Wum;tiferWastdaglegafrlgheimilisnuYangaWsemnmiWferframvegna  '", vegalengdar.FalliWerfrYvskilyrWiaWnmiWsstundaWWrusveitarflagienYvsem '#- hannskrWlgheimiliYarsemlj;steraWsumsveitarflagannaerumjg_ vWfeWm_ Ԁogal ( menningssamgngurekkitWarmillieinstakrahlutaYess,m.a.vegna_ strjlbUlis_ .XarafleiW  andiverWurYvsambandiaWmiWaviWaWstWurhverjusinni.ErhrttviWnmskilningi  6.tlul.3.gr.frumvarpsYessaogvsasttilathugasemdaviWYaWkvWiumhvaWtterviW a meWnmiskilningifrumvarpsins.0WrulagierlagttilaWheimilismaWurgetitttmabundiW T, aWseturleigWubWarhsnWifjarrilgheimilisnunYessaWYurfaaWflytjalgheimilisitt  YangaWYurfihannaWdveljastYarvegnaveikinda.XannigergertrWfyriraWsjklingarsem  YurfaaWskjasrheilbrigWisYj;nustufjarrilgheimilisnugetittrtthsnWisb;tumYar   semYeirskjasrheilbrigWisYj;nustuvegnaveikindanna.  X   FramangreindarundantekningarvegnanmsmannaogsjklingaerueinsogWursagWi K #  efnislegasamhlj;Wa2.og3.mgr.4.gr.lagaumhsaleigubturYarsemveittarerusam    brilegarundanYgurfrlgheimilisskilyrWi.MeWfrumvarpiYessuerhinsvegargertrW    fyriraWngilegtverWiaWviWkomandileggiframstaWfestingusk;lavistsinnisemognnur   YauggnsemgerterrWfyriraWlgWverWiframsamkvmtfrumvarpiYessumeWums;kn wO  umhsnWisbtur,svosemtilstaWfestingarleigubWarhsnWiogYeimhsnWis B  kostnaWisemYvfylgir.XergertrWfyriraWsjklingarsemeigatmabundiWaWseturfjarri    skrWulgheimilisnuYvskyniaWskjasrheilbrigWisYj;nustuleggiframvottorWlknis   umnauWsynYessaWviWkomandiskisrheilbrigWisYj;nustufjarrilgheimili,&  samtWrum {  YeimggnumsemgerterrWfyriraWlgWverWiframmeWums;knum'}@ԀhsnWisbtur. nF   LoksergertrWfyriraWsambrilegundanYgafrskilyrWiumbsetuverWilgfestaWYv 9 ervarWarYsemhafatmabundiWaWseturfjarriskrWulgheimilisnuvegnatmabundinnar  dvalar_ fangaheimilum_ ,sbr.einnig1.tlul.3.gr.frumvarpsins.Af3.mgr.1.gr.laganr.  21/1990,umlgheimili,meWsWaribreytingum,leiWiraWekkiergertrWfyriraWunntsaW r eigalgheimili_ fangaheimili_ .X;ttiYvnauWsynlegtaWmlafyrirumundanYgufrYv e= skilyrWiaWviWkomandieigilgheimiliYesskonarbWarhsnWiYegarumeraWrWa 0 einstaklingsembUrtmabundiW_ fangaheimili_ .samahttoggildirumnmsmennog  sjklingaerYlagttilaWviWkomandileggiframstaWfestingufrhlutaWeigandi_ fangaheimili_   YvaWhannsYarbsetturtmabundiWog,eftiratvikum,YvhverhsnWiskostnaWur i hanssvegnaYessbWarhsnWis.0framangreindumtilvikumgeturhlutaWeigandiYannig \4 s;ttumhsnWisbturvegnabWarhsnWisYarsemhannhefurtmabundiWaWseturenda ' nj;tihannekkihsnWisb;taskrWulgheimilisnu,hvortheldurersemumskjandieWa  semheimilismaWur.    LktogaWframangreinirerYaWmeginreglafrumvarpsYessaaWviWkomandisreynd `  bsettur,sbr.2.tlul.3.gr.oga-liW2.mgr.11.gr.frumvarpsins,hinuleigWabWarhsnWi S+! tilYessaWhanngetitalistYartilheimilismanna.ErY;gertrWfyriraWhafibarnyngraen18 " ratmabundiWaWseturheimavisteWanmsgrWumteljistbarniWtilheimilismannaheimili # foreldrasinnaeWa_ forsjraWila_ ԀendaY;ttbarniWsreyndekkibsettYvheimiliYeim  $ tmaersk;linnstenduryfir.ErYarkomiWtilm;tsviWaWstWurbarnasemYurfaaWdveljast !W% fjarrilgheimilisnuvegnanmsogfjlskyldnaYeirralj;siYessaWekkiergertrWfyrir J""& YvfrumvarpiYessuaWbrnyngrien18ragetittsjlfstWanrtttilhsnWisb;ta. #' stWaYessaeraWbrnyngrien18raeruekki_ fjrrWa_ ԀogYvgeturekkitalisteWlilegtaW #( YeimsugreiddarhsnWisbtur.JafnframtberaWltatilYessaWYaueruframfriforeldra $ ) sinnaeWa_ forsjraWila_ Ԁtil18raaldurs,sbr.1.mgr.61.gr.barnalaga.0lj;siframfrsluskyldu v%N!* foreldraeWa_ forsjraWila_ ԀmeWbrnumsnumframtil18raaldursYykirYveWlilegraaW A&"+ hsnWisstuWningurvegnabarnannarennitilYeirrasemhafaYauframfrisnuendaY;tt  '", brninsuekkireyndbsettalltriWYvheimili,eWaeftiratvikumheimilum,b_ i_ Ԁforeldrar '#- YeirraeWaforsjraWilarekkisaman,sbr.einnig3.mgr.Xettafelursrbreytingufrfram ( kvmdlgumumhsaleigubturenYarhafabrnaldrinum16!18rasemstundanm  ogleigjaherbergieWabWheimavistfengiWgreiddarhsaleigubturhafiYauskrWtma  bundiWaWseturhinuleigWahsnWihjXj;Wskr0slandsaWuppfylltumWrumskilyrWum a laganna.XykirYaWhinsvegareinsogWursegirekkisamrmastkvWumannarralagaaW T, _ ;lgrWa_ Ԁbrnnj;tirttartilhsnWisb;ta.    XergertrWfyriraWkveWiWverWiumundantekningufrmeginreglua-liWar2.mgr.11.  gr.frumvarpsinsumbsetu,sbr.einnig2.tlul.3.gr.frumvarpsins,vegnabarnasemeiga   heimilihjhvoruforeldri,eWaeftiratvikum_ forsjraWila_ ԀeWa_ forsjraWilum_ ,sembaekki  X saman.XykirmikilvgtaWbWirforeldrareWaforsjraWilarhafikostYvaWbabrnum K #  snumgottheimiliensfelltalgengaraeraWbrnbitiltlulegajafnthjbWumforeldrum    snumeWa_ forsjraWilum_ ԀsemekkibasamanendaY;tt_ lgheimilisskrning_ ԀYessgeti    eingnguveriWhjWruYeirra.EkkierlagttilaWgertverWiaWskilyrWiaWforeldrarfarimeW   forsjbarnsins,hvortheldureitteWasameiginlegameWhinuforeldribarnsins,tilaWbarngeti wO  talisttilheimilismannaforeldris.XykirmikilvgaraaWltatilumgengniforeldrisviWbarn B  sittogYvlagttilaWgertverWiaWskilyrWiaWforeldrarhafikomiWsrsamanumumgengni    viWbarniWYannigaWfyrirliggisamningurumumgengnisemsUslumaWurhefurstaWfest,sbr.   5.mgr.46.gr.barnalaga,nr.76/2003,meWsWaribreytingum,eWarskurWursUslumannsum {  umgengniskv.47.gr.eWa47.gr.asmulaga.ErviWYaWmiWaWaWbarndveljihjYv nF foreldrieWa_ forsjraWila_ ԀsemYaWekkiskrWlgheimilihjaWlgmarki30dagari.Er 9 YaWsamaskilyrWioggildirvegnasambrilegrarreglusnskumrtti.ErYgertrWfyrir  aWbWirforeldrareWaforsjraWilargerirWfyrirrUmifyrirbarnsittviWvalbWarhsnWi  snu.TeljastYbrninYarmeWheimilismennheimilumbeggjaforeldrannaeWa_ forsjr r aWilanna_ ԀaWnnariskilyrWumuppfylltumogYannigtryggtaWbWirforeldrareWaforsjraWilar e= getittrtthsnWisb;tumvegnabarnssemdvelstheimiliviWkomanditiltekinnlg 0 markstmari.  @uuUm13.gr. i   LagtertilaWheimiltverWiaWgreiWahsnWisbturtilumskjandaYrttfyrirskilyrWi \4 c-liWar2.mgr.ogb-ogc-liWar3.mgr.11.gr.umbWarhsnWiYegarumeraWrWasam ' bUlieinstaklingavegnaflagslegraaWstWnaendaY;tthluti_ rUmisins_ ԀssameiginlegurWru  bWarhsnWi,t.d.YegareldhsieWa_ eldunaraWstWu_ Ԁerdeilt.SlkundanYgahefuralltfr  rinu2001veriWfyrirhendihsaleigub;takerfinu,sbr.5.mgr.7.gr.lagaumhsaleigu `  btur,aWYvervarWar_ hsnWisrrWi_ ԀfyrirfatlaWf;lkognmsmenn.MeWfrumvarpiYessu S+! erlagttilaWumrddundanYgaverWieinnigltintakatil_ sambUlis_ Ԁeinstaklinga_ fanga " heimilum_ ,sbr.1.tlul.3.gr.frumvarpsins.AWYvervarWarnmsmennerlagttilaWundan # YganfrskilyrWumc-liWar2.mgr.ogb-ogc-liWar3.mgr.11.gr.frumvarpsinsumbWar  $ hsnWiniframeinungistilnmsmannaaWYeimskilyrWumuppfylltumaWumsaWrWa !W% heimavisteWanmsgarWasemtengistviWurkenndummenntastofnunuminnanhinsslenska J""& menntakerfis.GerterrWfyriraWumskjandiogeftiratvikumaWrirheimilismennuppfylli #' eftirsemWurnnurskilyrWifrumvarpsins.Xannigerm.a.gertrWfyriraWnmsmaWurverWi #( aWveralgrWatilaWgetattrtthsnWisb;tum,sbr.b-liW2.mgr.11.gr.frumvarpsYessa. $ ) @uu&  Um14.gr. A&"+   LagtertilaWundanYgafrskilyrWi'A&eԀumYinglUsinguleigusamninga,sbr.d-liW2.mgr.11.  '", gr.frumvarpsins,gildiframaWYvervarWarbWarhsnWieigurkis,sveitarflagaeWa '#- flagasemeruaWlluleytieigurkiseWasveitarflaga.KveWiWvarfyrstumundanYgu ( frskilyrWiumYinglUsinguleigusamningameWlgumnr.52/2001,umbreytingulgum  nr.138/1997,umhsaleigubtur,YarsemsveitarflgogleigjendurYeirravoruleystundan  YeirriskylduaWYinglUsaleigusamningumsvoaWleigjendurgtufengiWhsaleigubtur. a MegintilgangurskilyrWisinsumYinglUsinguleigusamningaeraWvandaWstilsamninganna T, ogstuWlaWverWiaWkveWinnifestuleigumarkaWi.RkfyrirframangreindriundanYguvoru  YauaWsveitarflginvrusenn_ leigusalar_ ԀoggreiWendurhsaleigub;taogYvekkistWa  tilaWvefengja_ leigusamningana_ .EndaY;ttsmurkeigiekkiviWverWifrumvarpYettaaW   lgumYykirY;ennrttltanlegtaWgeraundanYgufrskilyrWinuumYinglUsinguYegarum  X eraWrWahsaleigusamningaumbWarhsnWieigurkis,sveitarflagaeWaflagasem K #  eruaWlluleytieigurkiseWasveitarflags.UmeraWrWaopinberaaWilaaWsinnaskyldum    snum,m.a.grundvellilagaumflagsYj;nustusveitarflagaumaWveitaflagslegthsnWi,    ogberYeimaWfaraaWlgumtilaWtryggjajafnrWioggagnsisamningagerWviWleigj   endursna.UndirundanYguYessafallaYm.a.sambUlieinstaklingavegnaflagslegraaW wO  stWna,sbr.1.mgr.13.gr.frumvarpsins,YarsemhsnWiWereigurkis,sveitarflagaeWa B  flagasemeruaWlluleytieigusveitarflaga,YarmeWal_ hsnWisrrWi_ ԀfyrirfatlaWf;lk    samkvmtlgumnr.59/1992,ummlefnifatlaWsf;lks,meWsWaribreytingum.     AWYvervarWarleigunmsmannaherbergjumeWabWumheimavisteWanmsgrWum {  viWviWurkenndarmenntastofnanir0slandierlagttilaWekkiverWigerWkrafaumYinglUsingu nF leigusamningumvegnaYeirra.SamkvmtupplUsingumfrFasteignaskrferYinglUsing 9 fasteignab;kYannigframaWskjlervarWatilteknafasteign,t.d.hsaleigusamningar,eru  skrWinn?svWi fasteignarinnar.XannighefurhverfasteigneinungiseittYinglUsingar  vottorWsemsUnirhvaWaskjltengjastviWkomandieign,svos_ em_ Ԁeignarheimildir,veWskjl r ogfleiriskjlsemYUWingugetahaftfyrirYriWjamann.XessiYUWingfyrirYriWjamannvar e= einkumstWaYessaWleigusamningumvarstundumYinglUstWurenskilyrWilagaum 0 hsaleigubturumYinglUsinguleigusamningakomtil.VarYaWgerttilYessaWYriWjimaWur,  t.d.kaupandifasteignar,vrimeWvitaWurumaWgildivrileigusamningursemseljandiog  YkaupandihansstaWYyrftiaWstandaviW.SamkvmtupplUsingumfrFasteignaskreru i einstkherbergieWabWirheimavistumogstdentagrWumyfirleittekkiskrWsemsjlf \4 stWarfasteignirendagetureinfasteignsamanstaWiWafmrgumbWumog/eWamrgum ' herbergjum.XverekkiunntaWYinglUsaskjlum,t.d.hsaleigusamningum,einstkher  bergieWabWir.0YessusambandiberYessaWgetaaWYettaerekkivandkvWiaWYver  varWaralmennahsaleigusamningaYarsemekkiergertrWfyriraWhsnWisbturgreiWist `  vegnaleigueinstkumherbergjum,sbr.c-liW3.mgr.11.gr.frumvarpsYessa.GerterrW S+! fyriraWsrstkundanYgamuniframgildafyrirnmsmennaWYessuleytisemerunmi " framhalds-eWahsk;lastigiogleigjaheimavisteWanmsgrWumsemtengjastviWur # kenndummenntastofnunum0slandi,sbr.13.gr.frumvarpsYessa,enkveWiWerumsam  $ svarandiundanYgu5.mgr.7.gr.laganr.138/1997,umhsaleigubtur,meWsWaribreyt !W% ingum.VerWuraWteljaaWlitlarlkursumlamyndagerningumYegarumeraWrWaheima J""& vistirognmsgarWaendagertrWfyriraWYausustarfrkttengslumviWviWurkenndar #' menntastofnanirinnanhinsslenskamenntakerfisogerYvekkiummargaaWilaaWrWa.Enn #( fremurhefurveriWbentaWummikinnfjldahsaleigusamningaeraWrWahaustinYegar $ ) sk;larnirhefjastogaWYinglUsingarkerfiWhafivartrWiWviWYennanfjldaskjalasemsu v%N!* engusamhengiviWYauskjlsemannarserYinglUstfasteignir.XverWuraWtlaaWundan A&"+ YgafrskilyrWinuumYinglUsinguhafiYauhrifaWunntsaWeinfaldakerfiheimavistaog  '", nmsgarWaviWendurnUjunhsaleigusamningah_ austi_ Ԁhverju.SemdmimnefnaaW '#- FlagsstofnunstdentahefurtekiWuppnUttkerfisemfelursrrafrnaendurnUjunskrif ( legrahsaleigusamningasemYegarliggjafyrirhjstofnuninni.SamkvmtupplUsingumfr  FlagsstofnunstdentaermeWYessuleitastviWaWeinfaldaferliWenum1.100leigusamningar  eruendurnUjaWirrlegahjstofnuninniogvoruYeirWurendurnUjaWirmeWhefWbundnum a httiYarsemleigjandiogFlagsstofnunstdentaskrifuWuundirnUjansamning. T,   EnnfremurerlagttilaWgerWarYolisemnUturrttartilaWhaldanotumafbWarhsnWi  semhannhafWiviWnauWungarslutileiginnotaalltaWt;lfmnuWigegngreiWslusamkvmt  kvrWunsUslumannsskv.6.tlul.1.mgr.28.gr.lagaumnauWungarsluverWiundanYeginn   YvskilyrWiaWfyrirliggiYinglUsturleigusamningur.HeimildYessivarfrWlgumnauW  X ungarslu,meWlgumnr.60/2010,umbreytingulgumumgjaldYrotaskiptio.fl.,lgum K #  umnauWungarslu,lgumumlgmennoginnheimtulgum,meWsWaribreytingum.ErYann    igheimiltaWkveWaumuppboWsskilmlumaWviWnauWungarslubWarhsnWisem    gerWarYolihefurtileiginnotaskuligerWarYolinj;tarttartilaWhaldaafnotumafhsnWinu   alltaWt;lfmnuWifrsamYykkiboWsgegngreiWslusemrennurtilkaupandaogsvararaW wO  matisUslumannstilhfilegrarhsaleigu,sbr.6.tlul.1.mgr.28.gr.lagaumnauWungarslu. B  UmeraWrWauppboWsskilmlaogYvhefurekkitWkastaWgerahsaleigusamningaumslk    afnotgerWarYola.HafagerWarYolarYvekkittrtttilhsaleigub;taYarsemeittafskilyrWum   fyrirveitinguhsaleigub;taeraWYinglUsturskriflegurhsaleigusamningurliggifyrir.MeW {  YvaWmlafyrirumaWgerWarYolarsemhaldaafnotumafbWarhsnWikjlfarnauW nF ungarslugetittrtttilhsnWisb;ta,aWuppfylltumWrumskilyrWumfrumvarpsYessa,er 9 hinsvegarunntaWkomatilm;tsviWYannh;peinstaklingasemerYeirriaWstWuaWgreiWa  fyrirafnotafhsnWisemYeirhafamisstnauWungarslu.GertrWfyriraWkvrWunsUslu  mannsfylgiums;knumhsnWisbtursamahttoggerWerkrafaumaWYinglUsturskrif r legurhsaleigusamningurfylgiums;knYegarumhefWbundnaleiguhsnWieraWrWa. e= EWlimlsinssamkvmtYykirekkiYrfaWkvrWunsUslumannsumafnotinssrstaklega 0 YinglUstendahlutiuppboWsskilmla.    XerlagttilaWumrddundanYgafrYvskilyrWiaWfyrirliggiYinglUsturleigusamningur  verWiltinntilYeirrasemba_ fangaheimilum_ ,sbr.1.tlul.3.gr.frumvarpsins,enekki i verWurtaliWaWframangreindrkfyrirYinglUsinguleigusamningavegnahefWbundins \4 leiguhsnWiseigimeWsamahttiviWum_ fangaheimili_ . ' @uuUm15.gr.    LagtertilaWgrunnfjrhWirhsnWisb;ta,Y.e.fjrhWirhsnWisb;tafyrirskerWingu `  vegnateknaogeignaheimilismanna18raogeldrioghsnWiskostnaWarvegnaviWkomandi S+! bWarhsnWis,verWiskilgreindarogYrtakimiWaffjldaheimilismanna,;hWaldriYeirra, " viWkomandibWarhsnWi.OrWiWheimilismennernnarskUrt3.tlul.3.gr.frumvarpsins # ogvsastnnartilathugasemdaviW3.gr.frumvarpsins.XannigergertrWfyriraWgrunn  $ fjrhWirhsnWisb;tatakimiWaffjldaheimilismanna;hWaldriYarsemlj;steraWhs !W% nWiskostnaWureykstmeWauknumfjldaheimilismanna.Vinnuh;purumhsnWisbtur J""& semskilaWiskUrslutilYverandivelferWarrWherrama2012leitaWitilHagstofu0slandsog #' fkkaWgangaWggnumsemlgutilgrundvallar_ lfskjararanns;kn_ Ԁstofnunarinnar.MeWYeim #( ggnumvarunntaWreiknathvernighsnWiskostnaWurheimilatekurbreytingummeW $ ) auknumfjldaheimilismannaennotastvarviWsamrmdaskilgreiningu_ Eurostat_ Ԁ_ heildar v%N!* hsnWiskostnaWi_ .S_ kostnaWarYr;un_ ԀvarsWannUtttilaWbatilstuWlasemendurspegla A&"+ hkkunhsnWiskostnaWareftirfjldaheimilismannaenmeWfrumvarpiYessuerlagttilaW  '", hsnWisbturtakimiWafYeimstuWlum.EkkiY;ttihinsvegarfrtaWfaraaWlluleytieftir '#- _ stuWlunum_ .stWanfyrirYveraWallegasaWjafnframtvarlgWherslaaWjafnastuWning ( viWleigjendurviWYannhsnWisstuWningsemkaupendurfasteignanj;tainnanvaxtab;ta  kerfisinsenjafnframtaWfylgjaYeimtillgumsemfyrirlguumaWtakatillittilfjldaheim  ilismanna. a *dddd Qdd Q !??,dd ,dd%,6dd +  1"  1Fjldi 7 heimilismanna ;,!" ;StuWull ?,!7U ?Breyting N?'7 U    N1 ZK!  "  ?1?Z1 ]J?  U  ?1 ? ]- N?,  U   N2 ZK! x "  ?1?Z1,2 ]J? xU  ?1 ? ]0,2 I:' xU  I3 ZK!} U"  ?1?Z1,45 q^?} UU  ?1 ? # q0,25 \M:} UU #  \4 ZK!Z 2"  ?1?Z1,65 ]J?Z 2U  ?1 ? ]0,2 K:'Z 2U  K5eWafleiri \K!7  "  ?1?\1,75 ]J?7  U  ?1 ? ]0,17-+7  U   7  TilaWfinnagrunnfjrhWhsnWisb;tabWarhsnWis,semmiWastviWfjldaheimilis   manna;hWaldri,ergrunnfjrhWhsnWisb;tafyrireinn_ heimilismann_ ԀmargflduWmeW y  viWeigandistuWlisemrWstafYvhversumargirheimilismennerubsettirviWkomandi lD  bWarhsnWi,sbr.2.tlul.3.gr.frumvarpsins,eWahafaYartmabundiWaWsetur,sbr.12. 7  gr.frumvarpsins,engerterrWfyrirfimmmismunandistuWlumYvsambandisamrmi   viWtillgurvinnuh;psumhsnWisbturfr2012.UmskjandiumhsnWisbturtelst  einnigtilheimilismannaenhannerjafnframtssemfr_ hsnWisbturnar_ Ԁgreiddars p ums;knhansumhsnWisbtursamYykkt.LagtertilaWmiWaWverWiviWaWgrunnfjrhW c;  hsnWisb;tafyrirbWarhsnWiYarsemheimilismaWurbUreinnverWi31.000kr.mnuWi .! eWa372.000kr.rifyrirskerWinguvegnatekna,sbr.16.gr.frumvarpsYessa,eigna,sbr.17. " gr.frumvarpsins,oghsnWiskostnaWar,sbr.18.gr.frumvarpsYessa.ErYvveriWaWleggja # tilverulegahkkunmnaWarlegumfjrhWumhsnWisstuWningsviWleigjendurengrunn g$ fjrhWeinstaklingseWahj;nanbarnasamkvmtgildandilgumumhsaleigubturgetur Z2% aWhmarkiveriW22.000kr.mnuWieWa264.000kr.ri.NnarerfjallaWumhrif_ stuWl %& anna_ ԀgrunnfjrhWirog_ tekjuskerWingarmrk_ ԀathugasemdumviW16.gr.frumvarpsYessa ' semogalmennumathugasemdum.GerterrWfyriraW_ grunnfjrhWirnar_ ԀverWiendur ( skoWaWarrihverjutengslumviWafgreiWslufjrlagameWtillititilYr;unarlauna,verWlags ^) ogefnahagsmla.Slj;staWframangreindirYttirleiWitilhkkunar_ grunnfjrhWunum_  Q)* ergertrWfyriraWrWherrabreytiYeimmeWreglugerW. + @uuUm16.gr. -   herslaerlgWaWYeimhsnWisstuWningisemgreiWslahsnWisb;tafelursrertlaW }U. aWlkkahsnWiskostnaWefnaminnileigjenda.ErYvlagttilaWgrunnfjrhWirskv.2.mgr. H / 15.gr.frumvarpsYessaskerWist_ mnaWargrundvelli_ ԀumfjrhWsemnemur0,67%af !0 samanlgWumrstekjumallraheimilismanna18raogeldriumframnnarskilgreindfr !1 tekjumrksemmiWastviWsmustuWlaoggrunnfjrhWirhsnWisb;tamiWastviW.XaWjafn "2 gildirYvaWgrunnfjrhWirskerWistrsgrundvelliumfjrhWsemnemur8%afumrdd t#L3 umrstekjumumframYaufrtekjumrksemviWeigahverjusinniogrWastaffjldaheimilis ?$ 4 mannantillitstilaldursYeirrasamkvmtstuWlumskv.1.mgr.15.gr.frumvarpsins.Er  % 5 YannigmiWaWviWaWeinstaklingurgetihaft2.700.000kr.rstekjureWa225.000kr.mnuWi %!6 WurenkemurtilskerWingargrunnfjrhWhsnWisb;tatilhans._ Frtekjumrkin_ ԀmiWaWviW &x"7 fjldaheimilismannaerueftirfarandi: k'C#8  6($9 *" dddd dd%6dd 6??,0dd , dd +  1"(( 1Fjldiheimilismanna ?,!1 " ?Frtekjumrk_ m.v._ Ԁrstekjur hY'1 "   ?1 ?h1 ]J?"  ?1 ? ]2.700.000kr. hY'"   @2 @h2 ]J?"  @2 @ ]3.240.000kr. I:'"  I3 ?,!" ?3.915.000kr. I:'"  I4 ?,!} " ?4.455.000kr. K:'} "  K5eWafleiri ?,!Z " ?4.725.000kr.7-+Z "   7  XannigergertrWfyriraWtveirheimiligetisamanhaft20%hrritekjurenserbUr !   einnWurengrunnfjrhWirhsnWisb;tabyrjaaWskerWast.samahttgetiYrrheimili   samanhaft25%hrritekjurenYeirsembasamantveir.ErmeWYessuleitastviWaWkoma   tilm;tsviWhlutfallslegahrrihsnWiskostnaWheimilisYegarfleiribasaman.YaWjafnt  Z viWumforeldrisembUreittmeWbarnisnuundir18raaldrisemogtvofullorWnaein M %  staklingasembasaman.ErmeWYessum.a.leitastviWaWkomatilm;tsviWbarnafjlskyldur   semYurfaaWgreiWahrrihsnWiskostnaWvegnabarnasinnaendaY;ttbrninhafiekki   tekjurtilaWstandastraumafYeimkostnaWi.XannigerbWigertrWfyriraWgrunnfjrhWir   hkkimeWauknumfjldaheimilismannasemogeinnig_ frtekjumrkin_ .ErYvgertrWfyrir yQ  aWfleirigetinotiWhsnWisb;taheldurenhsaleigub;taensamkvmtnverandikerfigilda D  smufrtekjumrkntillitstilfjldaheimilismanna.SamkvmtYvfyrirkomulagisemlagt   ertilmeWfrumvarpiYessumunditildmiseinhleyptforeldrimeWeittbarngetahafthrri  tekjurWurentilskerWingarkmivegnateknasamanboriWviWgildandikerfiYarsemlagter } tilaWfrtekjumrkforeldrisinstakimiWaffjldaheimilismannaogmundiYvYessutilviki pH miWastviWtvoheimilismenn.SamkvmtfrumvarpiYessugtiforeldriYannighaft3.240.000 ; kr.rstekjurWurentilskerWingarkmisamanboriWviWnverandikerfiYarsemrstekjur  samaforeldrisumfram2.550.000kr.munduskerWahsaleigubtur.    GerterrWfyriraWmiWaWverWiviWaWallarskattskyldartekjurheimilismanna18raog t eldriteljisttiltekna,YarmeWalgreiWsluralmannatrygginga,ogerYaWsamrmiviWtill g? gurverkefnisstj;rnarumframtWarskipanhsnWismlafrvori2014semogeinnigtillgur 2   vinnuh;psumhsnWisbturfrvori2012.GreiWsluralmannatryggingahafaekkitalisttil ! teknaskilningilagaumhsaleigubturendaY;ttaWrargreiWsluropinberrakerfasemtl " aWarerutilframfrslu,svosematvinnuleysisbturogfjrhagsaWstoWflagsYj;nustusveitar k# flaga,hafigertYaW.XykireWlilegtaWjafnrWisYarmillioglagttilaWallargreiWslursem ^6$ tlaWarerutilframfrsluteljisttilteknaskilningifrumvarpsins.X;ttihinsvegarrttaW )% undanskiljatekjurbarnaYarsemYaueruframfriforeldrasinnatil18raaldurs,sbr.53. & gr.barnalaga,ogY;ttiYannig;eWlilegtaWtekjurYeirrahefWuhriftilskerWingarfjrhW ' hsnWisb;ta.JafnframterlagttilaWlaunatekjursemgreiddareruembttismnnum,full b( trumogWrumstarfsmnnumsemstarfahjalYj;WastofnunumeWa_ rkjasamtkum_ ,Y;aW U -) umskattfrjlsartekjursaWrWa,semfallatilYvtmabilisemgreiWslurhsnWisb;ta  !* standayfir,teljisttilteknasemskerWigrunnfjrhWirhsnWisb;ta.ErYaWsamrmiviW !+ YaWfyrirkomulagsemviWumskerWinguvaxtab;tavegnatekna. ",   XergertrWfyriraW_ tekjumrkin_ ԀverWiendurskoWuWhverjuritengslumviWaf #Y- greiWslufjrlagameWtillititilYr;unarlauna,verWlagsogefnahagsmla.Slj;staWframan L$$ . greindirYttirleiWitilhkkunar_ tekjumrkunum_ ԀergertrW&  fyriraWrWherrabreytiYeim % / meWreglugerW.'% %!0   &"1 & ,    @uuUm17.gr. (   LagtertilaWsamanlagWareignirheimilismanna18raogeldrikomitilskerWingar_ grunn  fjrhWum_ ԀhsnWisb;tamnuWihverjum.MiWaWerviWsamanlagWareignirheimilismanna  ',(k18raogeldrienYvsambandivarlitiWtilYessaWbrneruframfriforeldrasinnatil18 a raaldurs,sbr.53.gr.barnalaga,ogY;ttiYannig;eWlilegtaWeignirYeirrahefWuhriftil T, skerWingarhsnWisbtur.    LagtertilaWtileignateljistallareignirskv.72.gr.lagaumtekjuskattaWfrdregnum  skuldumskv.1.mgr.75.gr.smulaga.ErYannigumhreinaeignaWrWa,Y.e.eignirum   framskuldir.  X   GerterrWfyriraWskerWing_ grunnfjrhWa_ ԀhsnWisb;tahefjistekkifyrrenkveWnum K #  _ freignamrkum_ ԀernWsemlagtertilaWmiWuWverWiviW6.500.000kr.XannigskerWistviW    komandigrunnfjrhWhsnWisb;tahlutfallslegamnuWihverjumefsamanlagWareignir    heimilismanna18raogeldrirsgrundvellieruumframYfjrhWunshsnWisbturfalla   niWuraWfulluYegareignirallraheimilismanna,18raogeldri,rsgrundvellinemafjrhW wO  semer60%hrrienframangreind_ freignamrk_ ,eWa10.400.000kr.ErYvlagttilaWeignir B  hafismuhrifogYrhafainnanvaxtab;takerfisinsogermiWaWviWYaueignamrksem    eigaviWumhj;nogsambWarf;lkinnanYesskerfisenmismunandieignamrkgildavaxta   b;takerfinueftirYvhvortumeraWrWaeinhleyping,einstttforeldrieWahj;n/sambWar {  f;lk. nF   &  GerterrWfyriraWeignamrkgreinarinnarverWiendurskoWuWhverjuritengslumviW 9 afgreiWslu'9nԀfjrlagameWtillititilYr;unarlauna,verWlagsogefnahagsmla.Slj;staWframan  greindirYttirleiWitilhkkunarfjrhWum_ eignamarkanna_ ԀergertrWfyriraWrWherra  breytiYeimmeWreglugerW. r @uuUm18.gr. 0   LagtertilaWsettverWiYakhsnWisbturYessefnisaWYrgetialdreinumiWhrri  fjrhWenjafngildir75%afhsnWiskostnaWiskilningi2.mgr.greinarinnarvegnaviW  komandibWarhsnWis.ErYanniglagttilaWdregiWverWirYeimkrfumsemgildaaW i Yessuleytisamkvmtlgumumhsaleigubturenskv.2.mgr.2.gr.reglugerWarnr.118/ \4 2003,umhsaleigubtur,meWsWaribreytingum,getahsaleigubturaldreiorWiWhrrien ' nemur50%af_ leigufjrhW_ .    LagtertilaWmeWhsnWiskostnaWiskilningilaganna,verWifrumvarpYettaaWlgum,  verWittviWYannhluta_ leigufjrhWar_ Ԁsemgreiddurerfyrir_ leiguafnot_ ԀafhsnWienaWrar `  greiWslursemleigjandaberiaWgreiWasamkvmthsaleigulgumeWasamningiteljistekki S+! tilhsnWiskostnaWar.XannigteljisttildmisgreiWslurleigjendafyrirhita,vatnografmagn " ekkitilhsnWiskostnaWar.SkilgreininghsnWiskostnaWarerYannigefnislegasamhlj;Wa # kvWi1.mgr.8.gr.lagaumhsaleigubtur.XerlagttilaWTryggingastofnunrkisins  $ verWiveittheimildtilaWleggjamathvortshsnWiskostnaWursemgefinneruppums;kn !W% umhsnWisbturteljisteWlilegur,tilaWmyndameWhliWsj;nafmarkaWsleigufyrirsam J""& brilegtleiguhsnWiviWkomandisveitarflagi,enteljistofnuninaWum;eWlileganhs #' nWiskostnaWsaWrWagetihnfrtfjrhWhsnWiskostnaWarniWursemYvnemureWa #( tilYesssemeWlilegtYykir.LagtertilaWhiWsamagilditeljiTryggingastofnunrkisinsaWum $ ) saWrWaburWarmikiWog;h;flegthsnWi.kvWiWerefnislegasamhlj;Wa&  2.mgr.8.gr. v%N!* lagaumhsaleigubtur.'v% A&"+    '", & ,  @uuUm19.gr. (   GerterrWfyriraWssemeraWiliaWleigusamningiumviWkomandibWarhsnWisem  leigjandiskiumhsnWisbturogteljistYarmeWumskjandiskilningifrumvarpsins,sbr.  ',(A8.tlul.3.gr.frumvarpsins.LagtertilaWs;ttverWisrstaklegaumhsnWisbturhj a TryggingastofnunrkisinssemfalinerframkvmdhsnWisb;tatilleigjendasamkvmt T, frumvarpiYessu.LagtertilaWeftiraWs;tthefurveriWumeinusinnihaldiums;kningildi  snusvolengisemumskjandiogaWrirheimilismennuppfyllaskilyrWifrumvarpsYessa.  Ums;kngildirY;aldreilengritmaennemurgildistmaYessleigusamningssemhsnWis   bturbyggjast.0lgumumhsaleigubturergertrWfyriraWumskjandiskiumhsa  X leigubturrlegaenlagtertilaWhorfiWverWifrYvfyrirkomulagi.HinsvegarerlgWs K #  skyldaYannsemfrgreiddarhsnWisbturaWupplUsaTryggingastofnunrkisinsumallar    breytingarsemverWahgumhansog/eWaannarraheimilismannaeWaWrumYeimatriWum    semkunnaaWhafahrifgreiWsluhsnWisb;ta,sbr.21.gr.frumvarpsYessa.Erjafnframt   gertrWfyriraWTryggingastofnunrkisinssendirlegatlunumtekjurheimilismanna18 wO  raogeldriogaWumskjandisemerYssemfrgreiddarhsnWisbturstaWfestiaW B  tluninsrtteWaeftiratvikumleggiframupplUsingarogggnteljihanntluninavera    rangaYvskyniaWleiWrttahana.ErjafnframtgertrWfyriraWshinnsamistaWfestiviW   TryggingastofnunrkisinsaWaWrarupplUsingarsemliggjafyrirumhagihansogannarra {  heimilismannasamtupplUsingumumnnuratriWisemkunnaaWhafahrifrttviWkomandi nF tilhsnWisb;taeWafjrhWYeirrasurttar,svosemupplUsingarumfjldaheimilismanna 9 oghsnWiskostnaW,sbr.einnig26.gr.frumvarpsYessa.    LagtertilaWums;knumverWiskilaWtilTryggingastofnunarrkisinssamtYeimggnum  semgerterrWfyriraWfylgiums;kninni,sbr.20.gr.frumvarpsYessa,engerterrWfyriraW r heimiltverWiaWtfraframkvmd_ ums;knarferlisins_ ԀnnarreglugerW.MtlaaWu_ m e= s;knir_ ԀverWiallajafnasendarrafrntgegnumvefgttvefTryggingastofnunar.Xykir 0 mikilvgtaWallirheimilismennsemerulgrWaundirritiums;kninaogstaWfestiYarmeW  aWYrupplUsingarsemYarkomiframsurttarogaWYeirsuraunverulegabsettirviW  komandihsnWi.0Yvsambandimttikannamguleikannnotkunrafrnnaundirskrifta i enYaWverWursfelltalgengaraaWeinstaklingareigirafrnskilrkisemnotamttiYeim \4 tilgangi.0kvWinuerjafnframtmltfyrirumhvaWaupplUsingarskulikomaframums;kn ' umhsnWisbturenfjallaWernnarumhvaWafylgiggnYurfiaWfylgjaums;knumhs  nWisbtur20.gr.frumvarpsins.EkkierlagttilaWgertverWiaWskilyrWiaWYartilbraWili  samkvmtlgrWislgumYurfiaWundirritaums;kninafyrirhnd_ ;lgrWa_ Ԁheimilismanns `  enYvsambandivarm.a.litiWtilYessaWtekjurogeignireinstaklingaundir18raaldrihafi S+! ekkihriffjrhWirhsnWisb;ta. "   Xskalums;knumhsnWisbturtilgreinaallarYrupplUsingarsemkrafisterYartil # gerWuums;knareyWublaWiTryggingastofnunarrkisinsognauWsynlegareruaWWruleytitil  $ aWstaWreynamegirttumskjandatilhsnWisb;ta.LagtertilaWrWherragetimltnnar !W% fyrirumYauatriWimeWreglugerWsemkomaskuluframums;knumhsnWisbtur,sbr. J""& 31.gr.frumvarpsYessa. #'   FrumvarpYettagerirrWfyriraWhsnWisbturverWigreiddarmnaWarlegafyrirundan #( farandialmanaksmnuW,sbr.einnig24.gr.frumvarpsYessa.ErYvlagttilaWmiWaWverWi $ ) viWaWums;knirhafiboristfyrir16.dagYessmnaWarsemhsnWisbturverWagreiddar v%N!* fyrirYarsemgeramrWfyriraWeinhverntmatakiaWafgreiWahverjaums;knfyrirsig. A&"+ Beristums;knhinsvegarsWarYeimmnuWiverWihsnWisbturvegnaYessalmanaks  '", mnaWargreiddartmeWhsnWisb;tumfyrirnstamnuWYareftir.XannigergertrW '#- fyriraWberistums;knt.d.17.septemberkomihsnWisbturvegnaseptembertilgreiWslu ( 1.n;vemberumleiWoghsnWisbturvegnaokt;berkomatilgreiWslu.ErYanniglagttil  aWhorfiWverWifrYeirriframkvmdsemmlterfyrirum3.mgr.10.gr.laganr.138/1997,  umhsaleigubtur,enYarsegiraWberistums;knseinnaen16.dagviWkomandimnaWar a verWihsaleigubturekkigreiddarvegnaYessmnaWar.ErhinsvegarjafnframtlagttilaW T, kveWiWverWiumaW;heimiltsaWgreiWahsnWisbturlengraafturtmann.Xanniger  semdmiekkigertrWfyriraWeinstaklingursemtekurbWarhsnWileigujanaren  skirekkiumhsnWisbturvegnaYesshsnWiskostnaWarsemafYvleiWirfyrrenjl   samargetittrtthsnWisb;tumafturtmannfyrirYmnuWisemliWuWurens;ttvar  X umhsnWisbtur,Y.e.janar!jnYaWsamar. K #    XergertrWfyriraWTryggingastofnunrkisins_ afgreiWi_ Ԁums;knirsvoflj;ttsemkostur    er.EkkierkveWiWumsrstakantmarammasemTryggingastofnunrkisinshefurtilaW    afgreiWaums;knendaer_ afgreiWslan_ ԀaWmrguleytihWYvhvenrnauWsynlegarupp   lUsingarberast,m.a.fyrirtilstilliumskjandasjlfs.Xegarggnhafaboristfrumskjanda wO  ferumtreikningaskv.23.gr.frumvarpsYessaogverWiums;knsamYykktfergreiWslafram B  skv.24.gr.frumvarpsins.GerterrWfyriraWhsnWisbturverWigreiddarfrYeimtma    YegarrtturtilhsnWisb;taer_ staWreyndur_ ԀogaldreilengraafturtmannentilYessmn   aWarYegarums;knbarstTryggingastofnunrkisins. {  @uuUm20.gr. 9   0kvWinuermltfyrirumYauggnsemfylgjaskuluums;knumhsnWisbtur.Lkt  ogframkemur4.tlul.kvWisinserupptalninginekkitmandiogerYvgertrWfyriraW  Tryggingastofnunrkisinsgeti;skaWeftirfrekariggnumsemeWlimls,aWstWurogatvik r kunnaaWkalla,sbr.einnig10.gr.stj;rnsUslulaga,nr.37/1993,meWsWaribreytingum. e= LgWerherslaaWggnsemTryggingastofnunrkisins;skareftir&  verWaaWveranauWsyn 0 legtilYessaWunntsaWtakakvrWunumrttumskjandatilhsnWisb;ta.'0  @uuUm21.gr. i   0kvWinuerfjallaWumupplUsingaskylduumskjandaumhsnWisbturgagnvart \4 Tryggingastofnunrkisins.GerterrWfyriraWumskjandaverWiYannigskyltaWveita ' stofnuninniYrupplUsingarsem;skaWereftirums;knareyWublaWiaukannarraupplUsinga  semstofnunin;skareftirsWaristigummlsognauWsynlegarerutilaWunntsaWtaka  afstWutilums;knarumhsnWisbtur. `    LagtertilaWviWkomandiverWiskyltaWgeragreinfyrirllumbreytingumsemkunnaaW S+! hafahrifrtthanstilhsnWisb;tameWanhannfrgreiddarhsnWisbtur.Xannig " tekurupplUsingaskyldanbWitilumskjandaogannarraheimilismannaenumskjandiber # byrgWaWTryggingastofnunrkisinsstilkynntumbreytingarsemkunnaaWverWahgum  $ hanseWaannarraheimilismannaeWaeftiratvikumWrumatriWumsemgetahafthrifrtt !W% hanstilhsnWisb;taYannigaWunntsaWendurmetarttviWkomanditilhsnWisb;ta,sbr. J""& 26.gr.semogeinnig_ VII_ .kaflafrumvarpsYessa. #'   JafnframtergertrWfyriraWumskjandistaWfestirlegatekjutlanirTryggingastofnunar #( rkisinsvegnateknahansogheimilismanna18raogeldri.XaraWaukiergertrWfyriraW $ ) hannstaWfestiaWupplUsingar,semaflaWhefurveriWtengslumviWums;knumhsnWis v%N!* bturogkvrWunumrtttilhsnWisb;tabyggist,hafiekkibreystfrYvaWums;kn A&"+ komfyrstfram.HafiYrbreystergertrWfyriraWviWkomandisskyltaWupplUsaTrygg  '", ingastofnunrkisinsumYrbreytingarhafihannekkiYegargertYaWgrundvelli1.mgr. '#- XarfTryggingastofnunrkisinsslkumtilvikumaWmetahvortkomitilkrfuumendur ( greiWsluskv.26.gr.frumvarpsYessa.    EnnfremurergertrWfyriraWTryggingastofnunafliskriflegssamYykkisumskjandaog  annarraheimilismannaaWstofnuninnisheimiltaWaflanauWsynlegragagnatilaWafgreiWa a ums;kn,sbr.19.gr.frumvarpsYessa,oghafaeftirfylgnimeWframkvmdinniaWWruleyti. T, ErYettasamrmiviW1.tlul.8.gr.lagaumpers;nuverndogvinnslupers;nuupplUsinga.  MeWsamahttiergertrWfyriraWsheimilismaWur_ ;lgrWa_ ԀafliTryggingastofnunrkisins  samYykkisYartilbrsaWilasamkvmtlgrWislgumsvoaWstofnuningetiaflaWnauW   synlegragagnatilaWafgreiWaums;knumhsnWisbtur.MikilvgteraWTryggingastofnun  X rkisinssunntaWkannahvorthagirumskjandaeWaannarraheimilismannahafibreystfr K #  YvaWkvrWunumgreiWsluhsnWisb;tavarfyrsttekin.YaWekkisstviWlj;siYessaW    ekkiergertrWfyriraWleggjaYurfiframnUjaums;knumhsnWisbturrlega.    @uuUm22.gr. wO    0kvWinuermltfyrirumviWbrgWTryggingastofnunarrkisinsvanrkiumskjandi B  upplUsingaskyldusnaskv.21.gr.frumvarpsins.ErYanniggertrWfyriraWsinniumskjandi    umhsnWisbturekkiupplUsingaskylduskv.21.gr.frumvarpsinsgetiTryggingastofnun   frestaWkvrWunumrtttilhsnWisb;taYartilrhefurveriWbtt.ErjafnframtgertrW {  fyriraWsinniumskjandiekkiupplUsingaskyldusinnieftiraWhafafengiWgreiddarhsnWis nF bturgetiTryggingastofnunstWvaWgreiWslurtmabundiWYartilrhefurveriWbtt.FjallaW 9 ernnarumfrestungreiWslna25.gr.frumvarpsYessaogumnnariskUringarvsasttil  athugasemdaviWYaWkvWi.    GerterrWfyriraWTryggingastofnunrkisinsgeriumskjandatafarlaustviWvarteftil r frestunarkemurogskorihannaWveitanauWsynlegarupplUsingar.Xskulistofnuninupp e= lUsaviWkomandiumafleiWingarYessefskorunumaWveitaupplUsingarerekkisinntengert 0 errWfyriraWslkumtilvikumfallihsnWisbturniWur.GeturviWkoma_ ndi_ ԀYs;ttaftur  umhsnWisbturogskilaWnauWsynlegumggnum.  @uuUm23.gr. \4   LagtertilaWhsnWisbturverWigreiddartmnaWarlegaYannigaWtreikningurYeirra ' byggist1/12aftluWumrstekjumheimilismanna18raogeldrilktogYreruskil  greindar2.mgr.16.gr.frumvarpsYessaogeignumsamkvmtskilgreiningu2.mgr.17.gr.  frumvarpsinsYvalmanaksrisemhsnWisbturkomatilgreiWslu.EnnfremurergertrW `  fyriraWtreikningurhsnWisb;tabyggistfjldaheimilismanna;hWaldriYeirra,sbr.15. S+! gr.,oghsnWiskostnaWisemkemurframYinglUstumhsaleigusamningum,sbr.Y;14.gr. " frumvarpsYessa.GerterrWfyriraWtlunTryggingastofnunarrkisinsumtekjurogeignir # heimilismanna18raogeldribyggistnUjustuupplUsingumsemstofnuninaflarumtekjur  $ ogeignirheimilismannarskattframtlum,_ staWgreiWsluskr_ Ԁog_ tryggingagjaldsskr_ Ԁskatt !W% yfirvaldaaukupplUsingasemumskjandihefurltiWstofnuninnit.EinnigergertrWfyrir J""& aWstofnuninleitistaWfestingarfjldaheimilismannahjXj;Wskr0slandsenjafnframts #' TryggingastofnunrkisinsheimiltaWbyggjamatsittfjldaheimilismannaWrumupp #( lUsingum,svosemYegarfyrirhendieruupplUsingarsembendatilYessaWhlutaWeigandis $ ) ekkibsetturYarsemhannhefurskrWlgheimilieWaeftiratvikumtmabundiWaWsetur,sbr. v%N!* 12.gr.frumvarpsins.XegarumeraWrWanUjaums;knergertrWfyriraWmiWaWsviW A&"+ tekjurheimilismanna18raogeldrisemaflaWhefurveriWeftiraWums;knhefurborist  '", TryggingastofnunrkisinssemogYreignirsemtilstaWarerueftirYaWtmamark.X;er '#- einnigttviWYrtekjurogeignirsemvorutilstaWarYeimmnuWiYegarums;knbarst ( Tryggingastofnunrkisinshafiums;knboristseinnihlutaYessmnaWar.ErYannigleitastviW  aWkomatilm;tsviWeinstaklingatilvikumYarsemaWstWurviWkomandihafatekiWhrWum  breytingum,t.d.vegnaveikinda,atvinnumissiseWaYegarf;lkvillhefjanm,YannigaW a komiWervegfyriraWtekjurogeignirsemvorufyrirhendiWurYegaraWstWurvoruaWrar T, hafihriffjrhWhsnWisb;ta.    MikilvgteraWTryggingastofnunrkisinsveitiumskjandavallttkifritilaWkoma  framfriinnaneWlilegsfrestssj;narmiWumsnumtengslumviWforsendurtreiknings   stofnunarinnar_ hsnWisb;tunum_ ԀYannigaWafstaWaviWkomandiogrkfyrirhenniliggi  X fyrirWurenendanlegkvrWunertekin,sbr.13.gr.stj;rnsUslulaga.ErjafnframtgertrW K #  fyriraWnnurkvWistj;rnsUslulagagildiaWWruleytiummlsmeWferWstofnunarinnar.X    erlagttilaWrWherrageti,teljihannstWutil,settnnarireglurreglugerWumtreikning    hsnWisb;tum.   @uuUm24.gr. B    GerterrWfyriraWhsnWisbturgreiWisteftirfyrirundanfarandimnuWeWahlutar    mnuWienYessusambandiskiptirekkimlihvorthsnWiskostnaWurergreiddurfyrirfram   eWaekki.GerterrWfyriraWbturnarkomitilgreiWslufrogmeWnstamnuWieftiraW {  rtturtilb;taer_ staWreyndur_ .EfhsnWisbturerugreiddarvegnahlutarmnuWierYannig nF gertrWfyriraWfyrstidagursemhsnWisbturerugreiddarvegnassdagursemrttur 9 tilhsnWisb;taer_ staWreyndur_ .Beristums;knfyrir16.septemberogleigutmisamkvmt  leigusamningih;fst10.septembergreiWasthsnWisbturYt1.okt;berfyrirtmabiliW  10.!30.september.Framangreintfyrirkomulagbyggistreynsluafframkvmdgildandilaga r umhsaleigubturYarsemfyrirframgreiWslurhafaY;ttaukalkurofgreiWsluhsaleigub;ta e= enrtturtilhsaleigub;tafellurniWurfrogmeWYeimdegiYegarflutterrviWkomandi 0 bWarhsnWi.LktogframkemurathugasemdumviW12.gr.frumvarpsYesservarWaW  13.gr.lagaumhsaleigubtur,nr.138/1997,komlj;sviWframkvmdeldrilagaumhsa  leigubtur,nr.100/1994,kveWinnmisbresturaWleigjendurtilkynntuumaWYeirvru i fluttirrviWkomandibWarhsnWisemleidditilYessaWYeirYurftuaWendurgreiWahsa \4 leigubturmeW15%lagi.HinsvegarvriunntaWdragarlkumYvaWf;lkfengiof ' greiddarbturYegarYrvrugreiddareftirYarsemYvriunntaWsannreynalg  heimilisskrninguviWkomandihjXj;Wskrfyrirumrtttmabil.ErYvlagttilaWshttur  verWiframhafWurviWgreiWsluhsnWisb;ta. `    MiWaWerviWaWhsnWisbturfalliniWurYegarstaWreynthefurveriWaWumskjandiupp S+! fylliekkilengurskilyrWifrumvarpsins,t.d.vegnaYessaWgildistmi_ hsaleigusamnings_ Ԁer " liWinneWaviWkomandierflutturr_ bWarhsnWinu_ .ErYmiWaW&  viWYanndagsemstaW # reynteraWssemhefurfengiWgreiddarhsaleigubtureigiekki'+ԀlengurrttYeim.  $   EnnfremurerlagttilaWhsnWisbtursemerulgrien1.000kr.mnuWiverWigreiddar !W% teinulagilokhversrsenYaWfyrirkomulagersamrmiviWYaWsemtWkasthefurviW J""& framkvmdlagaumhsaleigubtur,sbr.5.mgr.13.gr.laganna.ErYgertrWfyriraW #' hsnWisbturfyrirYaWtmabilinnanalmanaksrsinssemvorulgrien1.000kr.skuli #( greiddarviWkomandidesemberYaWr.HkkihsnWisbturtilviWkomandivegnabreyt $ ) ingahgumheimilismannaeWaannarrastWnaYannigaWfjrhWhsnWisb;taverWi v%N!* 1.000kr.eWahrriverWahsnWisbtureftirYaWgreiddarmnaWarlegatilviWkomandi. A&"+ UppgjrvegnaYeirramnaWasem_ hsnWisbturnar_ Ԁvorulgrien1.000kr.fereftirsem  '", Wurframdesember.LagtertilaWlgmarksfjrhWmnaWarlegrahsnWisb;takomitil '#- endurskoWunarviWafgreiWslufjrlagarhvertmeWtillititilYr;unarlauna,verWlagsogefna ( hagsmla.Slj;staWframangreindYr;unleiWitilhkkunarfjrhWinniergertrWfyrir  aWrWherrabreytifjrhWinnimeWreglugerW.    GerterrWfyriraWhsnWisbturverWieinungisgreiddargrundvellieinnarums;knar a vegnasamabWarhsnWishverjumtma.Beristfleiriums;knirvegnasamabWarhs T, nWissemtakatilsamatmabilsereinungisheimiltaWgreiWahsnWisbturvegnaeinnar  af_ ums;knunum_ .ErYanniggertrWfyriraWeinnheimilismannaskiumogtilgreiniaWra  semraunverulegaerubsettirhsnWinusemheimilismennums;knumhsnWisbtur.   @uuUm25.gr. K #    0kvWinuerfjallaWumfrestungreiWsluhsnWisb;taYegaruppkemurrkstuddur    grunurumaWumskjandieWaaWrirheimilismennuppfylliekkilengurskilyrWilagannaeWa    aWumskjandihafifengiWofgreiddarhsnWisbtureWahafiekkisinntupplUsingaskyldu   sinniskv.21.gr.frumvarpsYessa.ErYanniggertrWfyriraWslkumtilvikumverWi wO  TryggingastofnunrkisinsheimiltaWhaldaeftirgreiWsluhsnWisb;tasemaWilahefurveriW B  kvrWuWalltaWeinnmnuWfrYvaWgreiWslunattiaWinnaafhendi.EkkiergertrWfyrir    aWheimiltverWiaWhaldagreiWslueftirlengritmaeneinnmnuWogerYvmikilvgtaW   TryggingastofnunrkisinsbregWistflj;ttviW.ErgertrWfyriraWstofnunintilkynnihlut {  aWeigandimeWsannanlegumhttiaWfyrirhugaWsaWhaldaeftirgreiWslunstWulauss nF drttarogaWlgmarkifimmvirkumdgumfyrirnsta_ greiWsludag_ ԀhsnWisb;taskv.1.mgr. 9 24.gr.frumvarpsYessa.JafnframtergertrWfyriraWstofnuninhefjiathugunmlinuYegar  staWogveitihlutaWeigandiandmlarttsamrmiviWkvWi_ IV_ .kaflastj;rnsUslulaga.    XerlagttilaWkomistTryggingastofnunrkisinsaWYveftiraWhafaupplUstmliW r ngjanlega,sbr.10.gr.stj;rnsUslulaga,aWhlutaWeigandihafittrttYeirrigreiWslu,aW e= hlutaeWalluleyti,semhaldiWvareftirberistofnuninniaWgreiWaYfjrhWsWastalagi 0 nsta_ greiWsludag_ Ԁskv.1.mgr.24.gr.frumvarpsinssamtvxtumfyrirYaWtmabilsemfW  varvrsluTryggingastofnunarrkisins.GerterrWfyriraWvextirnirverWi_ jafnhir_ Ԁvxtum  semSeWlabanki0slandskveWurogbirtirhverjumtmaskv.1.mgr.8.gr.laganr.38/2001, i umvextiogverWtryggingu,meWsWaribreytingumogeruYeir_ jafnhir_ ԀoG\42\4oG/I!\43\4I!hlutumalmennra \4 vaxtaskv.4.gr.smulaga.HafiumskjandiekkittrttgreiWslunniskalstofnuninupp ' lUsahannumYaWnstWulaussdrttaroggeturhannYkrtYkvrWuntilrskurWar  nefndarvelferWarmla.  @uu& a Um26.gr. S+!   Lj;steraWbreytingargetaorWiWhgumumskjandasemogannarraheimilismannaeftir " aWgreiWslahsnWisb;tahefst'aSAԀogaWslkarbreytingarkunniaWhafahriffjrhWhs # nWisb;ta.YaWekkisstviWYarsemmeWfrumvarpiYessuerlagttilaWekkiYurfiaW  $ endurnUjaums;knumhsnWisbtureftiraWhnhefurveriWsamYykktupphafisvolengi !W% semsleigusamningursemliggurtilgrundvallarrttitilhsnWisb;taergildiogumskj J""& andiuppfyllirskilyrWifrumvarpsYessa.ErYvlagttilaWTryggingastofnunrkisins_ sannreyni_  #' reglulegarttviWkomanditilhsnWisb;taYvskyniaWgangarskuggaumaWYrupp #( lUsingarsemkvrWunumrtttilhsnWisb;tagrundvallasthafiekkibreystfrYvaW $ ) kvrWuninvartekin.ErmiWaWviWaWslkathugunfariframhjstofnuninnia.m.k.einusinni v%N!* ri,m.a.meWYvaWstofnunin;skieftirstaWfestinguumskjandaaWtekjutlunfyrir A&"+  komandialmanaksrsrttupphafirssemogaWrarupplUsingarsemliggjafyrirerkunna  '", aWhafahrif& a  fjrhWhsnWisb;ta,svosemupplUsingarumfjldaheimilismanna,eignir, ( oghsnWiskostnaW.  'a(G  EnnfremurerlagttilaWTryggingastofnunrkisinsverWiheimiltaWendurreiknahsnWis  btureftirfyrirmlum24.gr.frumvarpsinsYegarstofnunintelurstWutilYeimtilgangi a aWsamrmafjrhWhsnWisb;taYeimbreytingumsemorWiWhafahgumumskjanda T, semogannarraheimilismannaoghrifhafartttilhsnWisb;tasamkvmtfrumvarpinu.  KanneftirlitTryggingastofnunarskv.1.mgr.tildmisaWleiWatilendurtreikningsskv.2.  mgr.EnnfremurkunnaslkaraWstWuraWkomauppYegarstofnuninfylgistmeW_ staW   greiWsluskr_ Ԁog_ tryggingagjaldsskr_ ԀogYarkomiframhrritekjurheimilismannaentlaW  X varupphafihlutaWeigandirs.ErYgertrWfyriraWstofnuninleggiframnUjatekjutlun K #  semerYleiWrttfyriralltriWenmarkmiWiWerjafnanaWhafafjrhWirhsnWisb;tasem    bestusamrmiviWraunverulegaraWstWurYannigkomistmegihjYeim;Ygindumsem    _ ofgreiWsla_ ԀeWa_ vangreiWsla_ ԀhsnWisb;takannaWhafafyrirumskjendurtillengritmalitiW.   JafnframtergertrWfyriraWTryggingastofnunrkisinsverWiskyltaWendurreiknafjrhWir wO  hsnWisb;taYegarendanlegarupplUsingarumtekjurogeignirnstliWinsalmanaksrsskv. B  16.og17.gr.frumvarpsYessaliggjafyrirviWlagninguskattyfirvaldaopinberumgjldum    semvenjaeraWeigisrstaWummittr.ErYarttviWtekjurogeignirallraheimilismanna   semeru18raogeldri,YarmeWalumskjanda.GerterrWfyriraWlokauppgjrhversrs {  aWYvervarWargreiWsluhsnWisb;tafariframsamhliWalagninguskattyfirvaldavarWandi nF hlutaWeigandir. 9   XegarkemurtilendurtreikningshvortsemerviWsamtmaeftirliteWaviWlokauppgjr  hversrsskalTryggingastofnunrkisinsvalltgtaYessaWumskjandasgefinnkostur  aWtjsigumYrupplUsingarsemliggjatilgrundvallarkvrWunstofnunarinnarumbreytta r fjrhWhsnWisb;taWurenendanlegkvrWunliggurfyrir,sbr.einnig13.gr.stj;rnsUslu e= laga.HefurviWkomandiYannigmguleikaaWkomaandmlumframfriteljihannupp 0 lUsingarsemtreikningurbyggistrangarogeftiratvikumtilaWkomaframfriannars  konarathugasemdum.    HafisumskjandifengiWlgrieWahrrigreiWslurenhonumbarergertrWfyriraW i greiWslurverWileiWrttarsamkvmtfyrirmlum27.gr.frumvarpsYessaYannigaWviWkom \4 andi_ endurgreiWi_ ԀofgreiddafjrhWeWaeftiratvikumfigreidda_ vangreidda_ ԀfjrhW.Vsast ' YvsambanditilathugasemdaviW27.gr.frumvarpsins.  @uu& a Um27.gr. `    GerterrWfyriraWTryggingastofnunrkisinsleiWrttihsnWisbturhafibreytingarorWiW S+! hgumumskjanda'a VԀog/eWaannarraheimilismannaeWaWrumYeimatriWumsemkunnaaW " hafahriffjrhWhsnWisb;tatilhkkunareWalkkunar.Slkarbreytingargetatil # dmiskomiWlj;sviW_ endurtreikninga_ ԀTryggingastofnunarskv.2.og3.mgr.26.gr.frum  $ varpsYessaenstWurgetaveriWUmsar,svosembreytingartekjumheimilismannasemeru !W% 18raogeldri,eignumYeirraeWahsnWiskostnaWi.Ennfremurgeturbreytingfjlda J""& heimilismannahafthriffjrhWhsnWisb;ta,sbr.15.gr.frumvarpsins. #'   HafiumskjandifengiWhrrihsnWisbturenhonumbarergertrWfyriraWviW #( komandi_ endurgreiWi_ ԀYfjrhWsemvarofgreiddmeW15%lagi.XannigergertrWfyriraW $ ) 15%lagleggistofanYfjrhWsemofgreiddvarendaliggifyriraWumskjandaverWi v%N!* kenntumaWrangarupplUsingarlgutilgrundvallarkvrWunumfjrhWhsnWisb;ta. A&"+ HinsvegarergertrWfyriraWlagiWverWifelltniWurfriumskjandigildrkfyrirYvaW  '", hannberiekkibyrgWYvaWTryggingastofnunhafireiknaWhonumofharbtur. '#-   LagtertilaWTryggingastofnunrkisinsverWiheimiltaWdragafjrhWofgreiddrahs ( nWisb;ta,eftiratvikumaWviWbttu15%lagi,frfjrhWhsnWisb;tasamaaWilasem  komatilsWarenY;YannigaWsfjrhWsemYanniger_ skuldajafnaW_ ԀverWialdreihrrien  nemur25%afsWar_ tilkomnum_ ԀhsnWisb;tumhverjummnuWi.XannigerkomiWveg a fyriraWviWkomandiverWiafmeiraen25%afhsnWisstuWningienmikilvgtYykiraW T, dregiWsrlkumYveinsogkostureraWsstaWakomiupp.JafnframterlagttilaW  heimiltverWiaWdragafjrhWsemhefurveriWofgreiddfrinneignsemhannkannaWeiga  vegnaofgreiddraskattaeWabarnab;taeftirnnarifyrirmlumlagaumtekjuskattogergert   rWfyriraWfjrmla-ogefnahagsrWherrasetjireglugerWnnarireglurumskuldajfnunog  X forgangsrW. K #    LagtertilaWinnheimtaofgreiddrahsnWisb;taverWiframkvmdsamrmiviW111.gr.    lagaumtekjuskatt.XannigergertrWfyriraWtollstj;riannistinnheimtuofgreiddra    hsnWisb;taogaWWruleytifariuminnheimtuskv.111.gr.fyrrnefndralagaogreglu   gerWumsemsettarhafaveriWmeWstoWkvWinu.X;erlagttilaWrWherragetifaliWsr wO  stkuminnheimtuaWilaaWannastinnheimtu. B    Hafibreytingarhgumumskjandaog/eWaannarraheimilismannaeWaWrumYeim    atriWumsemhrifgetahaftrtthanstilhsnWisb;taeWafjrhWYeirraleitttilYessaW   greiddarhafiveriWoflgarhsnWisbturtilteknutmabiliergertrWfyriraWTrygg {  ingastofnunrkisinsgreiWiYfjrhWsemvarvangreiddsamtvxtumfyrirYaWtmabilsem nF hin_ vangreidda_ ԀfjrhWvarvrslumstofnunarinnar.LagtertilaWvextirnirverWi_ jafnhir_  9 vxtumsemSeWlabanki0slandskveWurogbirtireruhverjumtmaskv.1.mgr.8.gr.laga  umvextiogverWtrygginguogeruYeir_ jafnhir_ Ԁ2/3hlutumalmennravaxtaskv.4.gr.smu  laga.KomistrskurWarnefndvelferWarmlaaWYeirriniWurstWuaWumskjandihafittrtt r tilhsnWisb;taenhafiWurveriWsynjaWumhsnWisbtureWaaWhannhafittrtttil e= hrrihsnWisb;taenhonumvorureiknaWarerennfremurgertrWfyriraWTrygginga 0 stofnunrkisins_ endurgreiWi_ Ԁhina_ vangreiddu_ ԀfjrhWsamtvxtumskv.1.mgr.8.gr.laga  umvextiogverWtryggingufyrirtmabiliWsemfjrhWinvarvrslumstofnunarinnar.Ekki  ergertrWfyriraWvextirverWigreiddiraffjrhWvangreiddrahsnWisb;taefrekjam i stWuYessaWviWkomandifkklgrihsnWisbturenhonumbartilskortsupplUsingum \4 afhanshlfu.XykireWlilegtaWhannberihallannafYvaWveita;fullngjandiupplUsingar ' semleiWatilYessaWkvrWunumhsnWisbturshaldinannmrkum.    &  GerterrWfyriraWkvarWanirTryggingastofnunarrkisinseWaeftiratvikumrskurWar  nefndar'lԀvelferWarmlaumendurkrfuofgreiddrahsnWisb;taverWiaWfararhfarnundan `  genginsd;msogaWendurgreiWslaofgreiddrahsnWisb;tarennirkissj;W.Jafnframterlagt S+! tilaWrskurWirrskurWarnefndarinnarumendurkrfuofgreiddrahsnWisb;taverWiaWfarar " hfirnundangenginsd;mslktogkvarWanirTryggingastofnunarrkisinsumsamaefni. # @uuUm28.gr. !W%   0kvWinuerfjallaWumafleiWingarYessYegarumskjandihefurvsvitandiveittrangar J""& upplUsingarsemleiWatilYessaWhannteljistranglegaeigartthsnWisb;tumeWaaW #' fjrhWhsnWisb;tasranglegakvrWuW.JafnframterYarfjallaWumafleiWingarYessaW #( umskjandiltivsvitandihjlWaaWtilkynnaumbreytingarsemorWiWhafahgumhans $ ) og/eWaannarraheimilismannaeWaWrumYeimatriWumsemhrifgetahaftrtthanstil v%N!* hsnWisb;taogfjrhWYeirraYvtmabilisemumskjandifrgreiddarhsnWisbtur. A&"+ ErYanniglagttilaWslkumtilvikumskulihlutaWeigandiekkieigartttilhsnWisb;tafyrr  '", enaWt;lfmnuWumliWnumfrdagsetningukvrWunarTryggingastofnunarrkisinsum '#- tmabundnaniWurfellingurttitil_ hsnWisb;ta_ ԀvegnasvikasamkvmtkvWiYessu. ( JafnframterlagttilaW;heimiltverWiaWteljahanntilheimilismannaheimiliannarsum  skjandasamatmabilientekjurogeignirhanskomiY;tilskerWingar_ hsnWisb;tum_   YarsemviWkomandierbsettursamrmiviW16.og17.gr.frumvarpsYessa.Xannigerekki a tekiWfyriraWannarheimilismaWurgetis;ttumhsnWisbtur,t.d.makihlutaWeigandi, T, vegnaviWkomandibWarhsnWis.HinsvegarmunhlutaWeigandiekkiteljasttilheimilis  mannasemleiWamuntillkkunar_ grunnfjrhWum_ Ԁ_ hsnWisb;ta_ ԀmeWantekjurhansog  eignireruteknarmeWviWtreikning_ hsnWisb;ta_ Ԁeinsogum_ heimilismann_ ԀvriaWrWa.   XergertrWfyriraWhlutaWeigandiverWigertaWendurgreiWaofgreiddarhsnWisbtur  X samrmiviWfyrirmli27.gr.frumvarpsYessa. K #    EnnfremurerlagttilaWendurtakiatviksigsemlUsterhraWframaninnanfimmraskuli    hlutaWeigandiekkieigartttil_ hsnWisb;ta_ ԀfyrrenaWfimmrumliWnumfrYvaW    kvrWunTryggingastofnunarrkisinslfyrir.samafimmratmabiliverWiekkiheimilt   aWteljahanntilheimilismannaheimiliannarsumskjandaentekjurogeignirhansverWi wO  teknarmeWviWtreikning_ hsnWisb;ta_ ԀvegnaYessbWarhsnWissemhannerbsettur B  aukYesssemhlutaWeigandiverWigertaWendurgreiWaofgreiddarhsnWisbturskv.27.gr.    frumvarpsYessa.   @uu& a Um29.gr. nF   LagtertilaW;heimiltverWiaWframseljaeWaveWsetjahsnWisbtursemeinstaklingur 9 rtttilsamkvmtfrumvarpiYessuen'an||ԀhafaekkikomiWtiltgreiWslu.JafnframterlagttilaW  ;heimiltverWiaWkyrrsetjaslkargreiWslursemekkihafakomiWtiltgreiWslu,geraYeim  fjrnmogtakaYrtilgreiWsluopinberragjalda.ErYannigekkigertrWfyriraWheimilt r verWiaW_ skuldajafna_ Ԁ_ hsnWisb;tum_ Ԁm;tikrfumumgreiWsluopinberragjalda,t.d._ van e= goldnum_ Ԁskatti.0lj;siYessaWumeraWrWa_ hsnWisstuWning_ ԀviWefnaminniheimiliYykir 0 mikilvgtaWundanskiljahsnWisbturYessumtilvikum.kvWiWerefnislegasamhlj;Wa  57.gr.laganr.100/2007,umalmannatryggingar,meWsWaribreytingum.  @uuUm30.gr. \4   LktogframhefurkomiWYykirmikilvgtaWsveitarflghaldiframaWannastsrstakan ' _ hsnWisstuWning_ Ԁgrundvellilaganr.40/1991,umflagsYj;nustusveitarflaga,tilvikum  YarsemYesserYrf.ErYvlagttilaWmltverWifyrirumaWfrumvarpYetta,verWiYaWaW  lgum,breytienganhttYeirribyrgWsemsveitarflgumhvlirvarWandihsnWisml `  samkvmtkvWumannarralaga,sbr.einkum_ XII_ .kaflalaganr.40/1991,umflagsYj;n S+! ustusveitarflaga,meWsWaribreytingum.0Yessusambandivsastjafnframttilathugasemda " viW33.gr.frumvarpsYessa. # @uuUm31.gr. !W%   GerterrWfyriraWflags-oghsnWismlarWherrasetjireglugerWumnnariframkvmd J""& lagaYessara,YarmeWalreglurum_ grunnfjrhWir_ Ԁ_ hsnWisb;ta_ ,frtekjumrkogeigna #' mrk,treikning_ hsnWisb;ta_ ,YrupplUsingarsemskulutilgreindarums;knumhs #( nWisbturogendurtreikningogleiWrttingu_ hsnWisb;ta_ . $ ) @uuUm32.gr. A&"+   LagtertilaW_ hsnWisb;takerfiW_ Ԁfyrirleigjendurtakigildi1.janar2016engerterrW  '", fyriraWnUtthsnWisb;takerfiverWiinnleittfngumtveimurrum.XannigergertrW '#- fyriraWsmufrtekjumrkgildifyrirallaYsemskjaumhsnWisbturvegnaleigu ( hsnWirinu2016ntillitstilfjldaheimilismannaeWa2.700.000kr.miWaWviWrstekjur  heimilismannasemeru18raogeldri.ErsWangertrWfyriraWlginkomiaWfullutil  framkvmdafrogmeW1.janar2017.AWWruleytiYarfnastkvWiWekkiskUringa. a @uuUm33.gr.    kvWiWerefnislegasamhlj;Wa4.mgr.5.gr.lagaumhsaleigubturumsrstakarhsa  leigubtur.AWWruleytiYarfnastkvWiYettaekkiskUringa.    FylgiskjalI.    N & AU?) dE? A^ N &       YfirlUsing B  rkisstj;rnarumhsnWisml.     @(28.ma2015.)     Rkisstj;rn0slands,samvinnuviWSambandslenskrasveitarflaga,AlYUWusamband nF 0slands,Bandalagstarfsmannarkisogbja,Bandalaghsk;lamanna,Kennarasamband 9 0slandsogSamtkatvinnulfsins,skuldbindursigtilaWskapabttskilyrWifyriruppbyggingu  hsnWismarkaWi.StuWlaWverWuraWYvaWlandsmennhafiaukiWvalum_ bsetuform_ Ԁogbi  viWmeiraryggihsnWismlumsamrmiviWYarfirhversogeins,einkumtekjulgar r fjlskyldur.Rkisstj;rninlUsirYvyfiraWhnmunitakauppviWrWurviWSambandslenskra e= sveitarflaga,ReykjavkurborgogfleirisveitarflgmeWYaWaWmarkmiWiaWhrinda 0 framkvmdeftirfarandiaWgerWum:  ! ! q(u20_ikmo"i(m"  i(mvv2u  1  .3  Ԉ0    Fjlgunhagkvmraog;dUrrabWa.i(m݌ Ќ  "m"  m0  0 2u!3  Ԉ0v  LagWurverWurgrunnuraWnUjuflagslegu_ leigubWakerfi_ ԀYarsemlgWverWur i herslaaWfjlgahagkvmumog;dUrumbWumtilaWtryggjatekjulgumfjl \4 skyldumleiguhsnWitillengritma.Flagslega_ leigukerfiW_ ԀverWurfjrmagnaWmeW ' _ stofnframlgum_ ԀrkisogsveitarflagaogmeWbeinum_ vaxtaniWurgreiWslum_ Ԁrkisins  semnemanvirtum30%afstofnkostnaWi.Slktframlagrkisogsveitarflagatti  aWjafnaWiaWleiWatilYessaWleigaeinstaklingsmeWlgartekjurnemiekkihrra `  hlutfallien20!25%aftekjum.LgaWilarsemhyggjastbyggjaogrekaflagslegt S+! leiguhsnWigetaveriWsveitarflgogflgeWaflagasamtksemekkierurekin " hagnaWarskynioghafaYaWlangtmamarkmiWaWbyggja,eigaoghafaumsj;nmeW # rekstrileiguhsnWissemeingnguertlaWleigjendumundirkveWnumtekju-og  $ _ eignamrkum_ .SettarverWiskorWurfyrirYvaWhgtverWiaWtakabWirtrf !W% lagslega_ leigukerfinu_ ԀenverWislktheimiltverWasettinnkvWiumrWstfunslu J""& hagnaWar.m݌#'vv Ќ  "m"  m0  0 2u!3  Ԉ0v  RWistverWurtakumbygginguflagslegraleigubWa.StefnteraWYvaWbyggja #( 2.300bWirnstufj;rumrum,Y.e.runum2016!2019,Y;aWhmarki600 $ ) bWirri.AWYvloknuverWurmetinYrfframhaldandiuppbygginguflagslegs v%N!* leiguhsnWis,m.a.aWteknutillititilstWuopinberrafjrmla.herslaverWur A&"+  bWirafh;flegristrWogaWtryggWverWiflagslegblndun_ leigubWunum_ .m݌ '",vv Ќ  "m"  mA0  0 2u!3  Ԉ0v  & a  MiWaWverWurviWaWtekjurbaverWilgstutveimur_ tekjufimmtungum_ ԀYegarflutt ( erinnhsnWiW.XannigverWitekjulgumfjlskyldum,semhingaWtilhafaekkitt  kostbWumflagslegukerfisveitarflaganna,veitturaWganguraW;dUru'a(og  rugguleiguhsnWi.EkkiergertrWfyrirbreytingumnverandiforgangsrWun a sveitarflagannagagnvartskj;lstWingumflagsYj;nustunnareWaforgangsrWun T, gagnvart_ nmsmannabWum_ ,enviWfrekariforgangsrWunviWthlutunhsnWistil  f;lksvinnumarkaWiverWurhorftsrstaklegatilbarnafjlskyldnaogheimilaveru  legumfjrhagsvanda.SettarverWareglurumYaWmeWhvaWahttiheildarfjlda   _ heimilaWra_ ԀflagslegrabWaverWiskiptmilli;lkra_ markh;pa_ ԀogframkvmdaraWila.mAn݌ Xvv Ќ  "i(m"  i(mvv2u  2  .3  Ԉ0    AukiWframboWhsnWisoglkkunbyggingarkostnaWar.i(m݌K #  Ќ  "m"  m0  0 2u!3  Ԉ0v  AfhlfuhinsopinberaverWurallanhttgreittfyriraWhgtverWiaWtakauppsem    _ hagkvmastar_ ԀaWferWirviWbWabyggingarYvskyniaWlkka_ byggingarkostnaW_ .    EndurskoWun_ byggingareglugerW_ ԀerYarmeWalogskipulagslg.m,݌ vv Ќ  "m"  m0  0 2u!3  Ԉ0v  ViWendurskoWun_ byggingareglugerWar_ ԀverWitekinninnnUrflokkurmannvirkjasem wO  undanYeginnverWikvWumreglugerWarumaltkahnnun.XarverWieinkumhorft B  tilsmrriog;dUraribWa.m݌  vv Ќ  "m"  m0  0 2u!3  Ԉ0v  Gjaldtakasveitarflagavegnal;WaoggatnagerWargjaldaverWurskoWuWmeWYaWfyrir   augumaWlkka_ byggingarkostnaW_ .mը݌{ vv Ќ  "i(m"  i(mcvv2u  3  .3  Ԉ0    StuWningurviWalmennanleigumarkaW.i(mc݌nF Ќ  "m"  ml0  0 2u!3  Ԉ0v  TilaWlkkafrekarhsnWiskostnaWefnaminnileigjendaverWahsnWisbtur 9 hkkaWarrunum2016og2017.GrunnfjrhWogfrtekjumarkverWahkkuWmeW  hliWsj;naftillgumsemhafaveriWtilmeWferWarhjstj;rnvldum.HsnWisbtur  ogfrtekjumrkmunutakamiWaffjldaheimilismanna.ml݌rvv Ќ  "m"  m0  0 2u!3  Ԉ0v  SkattlagninguteknaafleigubWaeigueinstaklingaverWurbreyttYeimtilgangi e= aWlkkaleiguverWogaukaframboWleigubWa.m݌0vv Ќ  "m"  m0  0 2u!3  Ԉ0v  StefntverWuraWsrstkumlagalegumrWstfunumfyrirfyrirtkitilaWhvetjatil  langtmaleigusamningaogbtaYannig_ bseturyggi_ ԀalmennummarkaWi.m݌vv Ќ  "i(m"  i(m^vv2u  4  .3  Ԉ0    StuWningurviWkaupfyrstubW.i(m^݌i Ќ  "m"  me0  0 2u!3  Ԉ0v  KomiWverWurtilm;tsviWYsemkaupasnafyrstubW.HvattverWurtilsparnaWar \4 meWYvaWYeirsemsparaWhafatilgreinthmarkshlutfallaftekjumtiltekinntma ' getitekiW_ sparnaWinn_ Ԁtskattfrjlst,t.d.YannigaWunguf;lkiverWiheimiltaWnUta  sreignarsparnaWsemeiginfjrframlagviWkaupfyrstubW.MikilvgteraWupp  hWvaxtab;taogskerWingarkvWiaWstoWieinkumfjlskyldurundirmeWaltekjum.me݌` vv Ќ  "m"  mʵ0  0 2u!3  Ԉ0v  UmfasteignalntilneytendaverWasettsrlgoglnveitendumveittsvigrmtilaW S+! horfatilfleiriYttaenniWurstWugreiWslumatsviWkvrWunumlntku.mʵ݌"vv Ќ    UnniWverWuraWframangreindummarkmiWumsamrWsh;pirkis,sveitarflagaog # heildarsamtakaaWilavinnumarkaWimeWhliWsj;naffyrirliggjandivinnustj;rnvaldaviW  $ umbturhsnWismarkaWioghugmyndumsemkomiWhafaupp_ samrWsh;pnum_ .ViWYaW !W% ermiWaWaWfrumvarpumhsnWisbturverWilagtfyrir_ vorYing_ Ԁ2015ogaWnnurfrumvrp J""& semnauWsynlegerutilaWframangreindmarkmiWniframaWgangaverWilgWframhaust #' Yingi2015ogafgreiddfyrirram;t. #(   UnniWverWurframaWbreyttufyrirkomulagifjrmgnunaralmennrahsnWislna.0Yv $ ) efniverWurtekiWmiWaftillgum_ verkefnastj;rnar_ ԀumframtWarskipanhsnWismla,nUrri v%N!* _ veWlnatilskipun_ ԀESBogggnumumrekstrarforsendurnUrra_ hsnWislnaflaga_ ԀogstWu A&"+ 0bWalnasj;Ws.  '",  '#- Ї FylgiskjalII. ( mAU?) dE?$ A^m   L  M  L  M  L  M  VelferWarrWuneyti: a L  M  L  M    Mathrifumfrumvarpsinsfjrhagsveitarflaga  skv.129.gr.sveitarstj;rnarlaga,nr.138/2011L  M  .L  M       L  M  MeWfrumvarpisemflagsoghsnWismlarWherraleggurnframumhsnWisbtur   erlagttilaWL  M  ԀhsnWisstuWningurL  M  ԀtilleigjendaverWiaukinnoghanngerWurjafnaristuWningi  X hinsopinberaviWkaupendurhsnWisinnanvaxtab;takerfisins. K #    GerterrWfyriraWstaWhsaleigub;taverWigreiddarhsnWisbtur.HsnWisbtur    L  M  verWaL  M  ԀmnaWarlegargreiWslursemgreiWasttilumskjandaogskuluYrkvarWaWarogreikn    aWartmiWaWviWgrunnfjrhWirsemmiWastviWfjldaheimilismannaaWteknutillititil   tekna,eignaoghsnL  M  WiskostnaWar.HsnWisbturmunuL  M  ԀaldreiL  M  getaL  M  numiWhrrifjrhW wO  ensemjafngildir75%afhsnWiskostnaWivegnaviWkomandibWarhsnWis. B    L  M  MeWhsnWisb;tumverWurL  M  ԀbeturtekiWmiWaffjldaheimilismannaengerterhsaleigu    b;takerfinuYarsemaldurheimilismannamunekkihafahrifgrunnfjrhWirhsnWisb;ta.   EnnfremurmunufrtekjumrktakamiWaffjldaL  M  ԀheimilismannaYannigaWbWiverWurL  M  ԀtekiW {  tillittilheimilaYarsemfleirieneinnheimilismannahafatekjurogYegareinungiseinnheim nF ilismannahefurtekjurogberbyrgWframfrslubarna.XannigverWurauknummlikom 9 iWtilm;tsviWhlutfallslegahrrihsnWiskostnaWYegarfleiribasamansemmunm.a.fela  srrttarb;tfyrirstrrifjlskyldurogYsemkj;saaWL  M  leigjabWarhsnWimeWWrumL  M  ,  svosemYegarungtf;lkleigirsamanbWarhsnWimeWanYaWernmi. r  ForsendurkostnaWarmatsL  M  . L  M   0   L  M  L  M  FrumvarpiWgerirrWfyriraWhsnWisbturverWigreiddarrrkissj;Wi.Rkissj;Wurhefur  tilYessL  M  agreittrmlega60%kostnaWarL  M  Ԁafhsaleigub;tum,almennumogsrstkum,m;tL  M  i  umL  M  Ԁ40%hlutdeildsveitarflaga.XergertrWfyriraWTryggingastofnunrkisinsannistum i sUsluoggreiWsluhsnWisb;taensveitarflghafatilYessaannastgreiWsluhsaleigub;ta. \4 L  M  L  M  hrifhsaleigub;tanveranditgjldsveitarflagaL  M  .L  M      L  M  VerWifrumvarpiWaWlgummunnverandihlutdeildsveitarflagagreiWslualmennra  hsaleigub;tafallaniWurognUtasttilaWfjrmagnahsnWisbtur.Btgjldsveitarflaga `  munuafYeirristWulkkaumrmar1.550m.kr. S+!   AWrarforsendurbaaWbakisrstkumhsaleigub;tum,enheildartgjldvegnaYeirra " voruum1.350m.kr.riW2014.XarafendurgreiddirkiWsveitarflgum808m.kr.Fyrirligg # uraWsveitarflgmuni,meWvsantilkvWalgumumflagsYj;nustusveitarflaga,halda  $ framaWannastsrstakanhsnWisstuWningtilvikumYarsemYesserYrf,lktognergert !W% meWsrstkumhsaleigub;tum,nendurgreiWslufrrkinu.HrergengiWtfrYvaWn J""& verandisrstakarhsaleigubtursamsvariYessumhsnWisstuWningiogsveitarflginmuni #' Yvframverjaum1.350m.kr.srstakanhsnWisstuWningsemverWurrrWitilviWb;tar #( hsnWisb;tum. $ ) L  M  L  M  RekstrarkostnaWurstj;rnsUsluL  M  .L  M   A&"+   L  M  EkkihefurfariWframgreiningYvlandsvL  M  suL  M  hversumikilvinnaerunnininnanstj;rn  '", sUslusveitarflagaviWumsUsluhsaleigub;ta(almennraogsrstakra).L  M  MiWaWviWaW_ viWtak_ ԃ '#- y@- y  y  endurhsaleigub;taerurmlega15.300mannsogYarafum4.900mannssemfgreiddar ( srstakarhsaleigubturtlarvelferWarrWuneytiWaWrsverkinsu11L  M  L  M  !L  M  12.L  M  LturYannig  nrriaWumsUslukostnaWurinnsrmar100m.kr.ri.L  M  ԀEinsogfyrrerrakiWergertrWfyrir  aWsveitarflginannistframL  M  umsUsluogL  M  greiWslusrstkumhsnWisstuWningi.L  M  UmsUsla a vegnaYeirraums;knaermuntmafrekarienvinnslaums;knaumalmennarhsaleigubtur T, YarsemviWafgreiWsluYeirraerYrfaWhorfaflagslegaraWstWurumskjenda.L  M  MeW  hliWsj;nafYvergertrWfyriraWumsUslukostnaWursveitarflagalkkiaWeinsumhelming.  L  M  NiWurstaWa. L  M    X slp?/+b|0  `9+@E$Es  L  M  AllsergertrWfyriraWL  M  rlegL  M  tgjldsveitarflagavegnahsnWisstuWningsviWleigjendur K #  lkkiumrmarL  M  810L  M  Ԁm.kr.verWifrumvarpiWaWlgum.L  M  EL  M  rL  M  YmiWaWviWL  M  ԀaWtgjldL  M  sveitar    flagaL  M  vegnaL  M  almennraL  M  hsaleigub;taL  M  falliniWurenYauneman1.556L  M  Ԁm.kr.L  M  Ԁri.m;ti    YeirritgjaldalkkunergertrWfyrirYvaWrlegtgjldsveitarflagatilsrstakshsnWis   stuWningshkkiumsemnemurYeim808m.kr.semrkiWendurgreiWirntilsveitarflaga, wO  YannigaWsamtalsnett;lkkuntgjaldasveitarflagatilhsnWisstuWningsverWi750m.kr., B  aukYesssemL  M  ԀumsUslukostnaWurL  M  sveitarflagavegnahsaleigub;talkkarL  M  um60m.kr.Sam    hliWaergertrWfyriraWtgjldrkissj;Wshkkiumrmar2.300m.kr.ogerYeinvrWungu   tekiWtillittilYessh;pssemfengiWhefurgreiddarhsaleigubtur.SundurliWunYessum {  fjrhWummsjeftirfaranditflu. nF  ?@?@?? ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@$m)E%/?@?@ $& a   MeWhliWsj;nafniWurstWukostnaWarmatsinsergertrWfyriraWrkiogsveitarflgtaki ( uppviWrWurumfjrhagshriffrumvarpsinsgjldogtekjurrkissj;Wsannarsvegarog  sveitarflagahinsvegar.'a(K    HaftvarsamrWviWSambandslenskrasveitarflagaviWgerWkostnaWarumsagnarYessarar. a SambandiWgerirathugasemdviWniWurstWurWuneytisinsumlkkunumsUslukostnaWar T, sveitarflaga.ErYaWmatsambandsinsaWumsUslukostnaWurinnlkkium40m.kr.enekki  60m.kr.einsogkemurframmatirWuneytisins.AWWruleytigerirsambandiWekkiathuga  semdviWkostnaWarumsgnina.    FylgiskjalIII.    N & AU?) 5dE? 5A^ N &     Fjrmla-ogefnahagsrWuneyti, B  skrifstofaopinberrafjrmla:    @r r  UmsgnumfrumvarptillagaumhsnWisbtur.  {    MeWfrumvarpinuerlagttilaWkomiWverWif;tbreyttukerfihsaleigub;tasemverWi nF myndsvonefndrahsnWisb;tatilleigjendabWarhsnWis.MarkmiWfrumvarpsinseraW 9 breytanverandihsaleigub;takerfiYannigaWstuWningurviWefnaminnileigjendurverWi  aukinnogeinnigaWhannverWijafnarihsnWisstuWningiviWkaupendurbWarhsnWis  innanvaxtab;takerfisins.MeWYverstefntaWYvaWfleirigetivaliWaWleigjahsnWistaW r YessaWkaupaeigiWhsnWi.XerlagttilfrumvarpinuaWstj;rnsUslaogumsUslameWal e= mennumhsaleigub;tumsemfallaundir_ hsnWisb;takerfiW_ ԀverWifluttfrsveitarflgum 0 yfirtilrkisinsenaWgreiWslasrstakrahsaleigub;taYvtilviWb;tarverWieftirsemWur  hendisveitarflaga.0frumvarpinuerlagttilaW_ hsnWisb;takerfiW_ Ԁgangigildibyrjun  rsins2016enY;YannigaWbreyttfrtekjumrk,semfyrirhugaWeraWverWihrriYvfleiri i sembaheimili,takigildibyrjunrsins2017ogYarmeWverWikerfiWkomiWaWfullutil \4 framkvmda. '   SamkvmtgreinargerWfrumvarpsinstekurYaWmiWaftillgumverkefnisstj;rnarumfram  tWarskipanhsnWismlasemskipuWvarseptember2013ogskilaWitillgumma2014,  auktillagnavinnuh;psumhsnWisbturfrma2012.XrtillgurmiWuWuaWYvaWhs `  nWisstuWninguryrWi;hWurbsetuformi,hsnWisbturtkjumiWaffjlskyldustrW;hW S+! aldrifjlskyldumeWlimaogaW_ hsaleigub;takerfiW_ Ԁogvaxtab;takerfiWyrWusameinuWeitt " hsnWisb;takerfi.0greinargerWfrumvarpsinssegiraWbreiWsamstaWahafimyndastum # nauWsynYessaWjafnahsnWisstuWninghinsopinberaviW;lk_ bsetuform_ .0Yessufrumvarpi  $ felstY;ekkislkniWurstaWaumaWsameinaframangreindkerfiheldurmfrekarsegjaaW !W% tekinsukveWinskrefttaWtillgumverkefnisstj;rnarinnarvarWandiuppbyggingunUju J""& hsnWisb;takerfi.EftirsemWuryrWitalsverWurmunuruppbygginguvaxtab;takerfisins #' ognUja_ hsnWisb;takerfisins_ ,svosemsaWhsnWisbturtakimiWaffjldaheimilis #( manna,Y.e.getifaliWsreinskonarbarnabtursemekkierutilstaWarvaxtab;takerfinu, $ ) ogYerlagttilaWnUja_ hsnWisb;takerfinu_ ԀverWistighkkandifrtekjumrkeftirfjlda v%N!* heimilismanna;lktvaxtab;takerfinu.Meginbreytingfrumvarpsinsfrnverandihsaleigu A&"+ b;takerfifelstY;einkumYvaWgrunnfjrhW_ hsaleigub;tanna_ ԀverWihkkuWumtalsvert  '", ogaWfjrhWirb;tannaog_ frtekjumarka_ ԀhkkitaktviWtiltekinnstuWulmiWaWviWfjlda '#- heimilismannaenYaWhefWimeWalannarsfrmeWsraWfleirimundueigartttilniWur ( greiWsluleigubWarhsnWis.    Nverandifyrirkomulaghsaleigub;ta. Framkvmd_ hsaleigub;takerfisins_ Ԁhefurfr a rinu1998veriWvegumsveitarflagaogfjrmgnuWafYeimogafJfnunarsj;Wisveitar T, flagasemhefurhinsvegarfengiWsrstakafjrmgnunstrstumhlutatgjaldannafr  rkissj;Wi.UpphaflegavarkveWiWumYaWlgumaWrkissj;Wurgreiddirlega280m.kr.  framlagJfnunarsj;WsveitarflagasemrennattitilgreiWsluhsaleigub;taogttisfjr   hWaWtakabreytingumsamrmiviWvsitluneysluverWs.0desember2002varsWan  X undirritaWsamkomulagmillifjrmlarWherra,flagsmlarWherraogSambandsslenskra K #  sveitarflagaumbreytingarfjrmlalegumsamskiptumrkisogsveitarflaga.MeWYvsam    komulagivarveriWaWleysarUmsumgreiningsmlummilliaWilasvosemvegnabreytinga    lagningarstofnimannvirkja,ogeinnigyfirt;krkiW15%hlutdeildsveitarflagastofn   kostnaWiogmeirihttarviWhaldiogtkjakaupumheilsugslustWvaogsjkrahsa.0sam wO  komulaginuvareinnigleystrgreiningiumfyrirkomulaghsaleigub;taYannigaWniWur B  staWanvarWaWframkvmd_ hsaleigub;takerfisins_ ԀyrWiframverkefnisveitarflagaogfjr    magnaWafYeimogJfnunarsj;Wisveitarflaga.kveWiWvaraWfellabrottrlgumum   hsaleigubturYgildandikvWium280m.kr.greiWslurkissj;WsJfnunarsj;Wsveitar {  flagavegna_ hsaleigub;tanna_ .XessstaWvargerWbreytinglgumumtekjustofnasveitar nF flagafrogmeWrinu2003YleiWaWlgboWiWframlagrrkissj;Witiljfnunarsj;Wsins, 9 semhlutfallafinnheimtumskatttekjumrkissj;Ws,varhkkaWsrstaklegaumsemsvarartil  0,2425%afnverandiframsetninguskattteknarkisreikningitilaWstandaundirhlutdeild  rkissj;Wsfjrmgnunhsaleigub;takerfisveitarflaganna.XettaframlagrkisinssvaraWi r til555m.kr.riW2003enhefurvaxiWum1,4_ mia.kr_ .rinu2015vegnaYeirraraukningar e= semorWiWhefurskatttekjumrkisinsfrYeimtma.SamhliWaYessuvargerWlagabreyting 0 varWandirWstfunframlagsinsYleiWaWalltaW11,5%afYessumtekjumjfnunarsj;Wsins  skyldirWstafaWtilsveitarflagavegnahsaleigub;ta.XettafyrirkomulaghafWiYvfrmeW  sraWframlagrkisinshkkaWiframvegistaktviWvxtskattteknarkisinsmeWYaWaW i markmiWiaWtakmarkabeinaaWkomurkissj;WsaWtgreiWsluhsaleigub;tasveitarflagaen \4 aWtryggjaumleiWngjanlegtogvaxandifjrmagnvegnaYeirrafjrlgum.Xettasamkomu ' lagoglagabreytingarsemYvtengdustttuYannigaWfelasrrlausnrkisogsveitarflaga  tilframbWarfyrirkomulagimlavarWandigreiWslursveitarflagavegnahsaleigub;taog  aWkomurkissj;WsaWYeim. `    0aprl2008varundirritaWnUttsamkomulagtilYriggjaramillifjrmlarWherra,flags S+! mlarWherraogSambandsslenskrasveitarflagaumaukinframlgrkisinstilhsaleigu " b;ta.SamkomulagiWf;lsrverulegahkkun_ grunnb;tum_ ,b;tumvegnafjldabarnaog # _ hmarksb;tum_ ,aukYesssemkveWiWvarumaWrkiWmunditakaYttfjrmgnunsvo  $ kallaWrasrstakrahsaleigub;ta.XrbturerutlaWarsemfrekarifjrstuWningursveitar !W% flagatilniWurgreiWsluhsaleiguhjeinstaklingumsembaviWerfiWarflagslegarogfjr J""& hagslegaraWstWur.EkkierumaWrWalgboWnaskyldusveitarflagatilaWveitaslkar #' bturheldurhafaYausveitarflgsemveitthafasrstakarhsaleigubturundanfrnum #( rumsettsreinhliWareglurumYennanfjrstuWning.SemdmimnefnaaWhjReykja $ ) vkurborgerusrstkubturnarreiknaWarsemtiltekiWhlutfallafalmennum_ hsaleigab;tum_  v%N!* ognemurhlutfalliW1,1fyrirriW2015.XerkveWiWumYaWreglumReykjavkurborgar A&"+ aWalmennarogsrstakarhsaleigubturgetiekkinumiWhrrifjrhWsamtalsen74.000  '", kr.ogekkiorWiWhrrien75%af_ leiguverWi_ .SamkomulagiWfrrinu2008f;lsraWrkis '#- sj;WurmundigreiWa60%afYeimviWb;tarkostnaWisemafYvhlytistm;ti40%greiWslu ( sveitarflaganna.VegnasamkomulagsinshefurJfnunarsj;WisveitarflagarlegaveriWgreitt  srstaktframlagfjrlgumtilaWmtaYessumviWb;tarkostnaWi.SamkomulagiWrannt  lokmars2010enYrttfyrirYaWhefurrkiWhaldiWframaWveitaframlagfjrlgumri a hverjusmuforsendumogYarvargengiWtfr.ViWgerWsamkomulagsinsvartlaWaW T, kostnaWurrkissj;WsafYvmundinema432m.kr.enhannreyndistverWamiklumeiriog  fjrlgumrsins2015nemurYettaframlagsamtals1.668m.kr.    TilviWb;tarviWYessiframangreinduframlgvarfjrlgum2013kveWiWaWveita1   _ mia.kr_ .tilaWaWlagaopinberastyrkitilleigjendahsaleigub;takerfinuaWstyrkjumtilfast  X eignaeigendavaxtab;takerfinu.XvtilviWb;tarvarkveWiWaWveita400m.kr.tilviWb;tar K #  inn_ hsaleigub;takerfiW_ Ԁfjrlgum2015tilaWjafnaennfrekar_ stuWninginn_ Ԁmillikerfanna    og& a nemaYessiviWb;tarframlgYvsamtals1,4_ mia.kr_ .Hlutdeildrkisinsfjrmgnunhsa    leigub;takerfisveitarflagannaerYvorWinYrYttlktogframkemurtflunnihreftir.   'a L  M  L  M  a Tafla1:Fjrmgnunrkisinsalmennumhsaleigub;tum.*Framlagrsins2015miWastviWendurmat B  skatttekjummars2015.# aD# /!   !  2slR?/+b|1  `#@E?  s ?@?@?? ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ???@?@  0fjrlgumfyrirriW2015ergertrWfyriraWfjrmgnunrkisinshsaleigub;takerfinu ^6 nemiallsum4,5_ mia.kr_ ..tlaWeraWheildartgjldvegnaalmennraogsrstakrahsa ) leigub;taverWi6,4_ mia.kr_ .rinu2015ognemurfjrmgnunrkisinsYv70%.Fjrmla-  ogefnahagsrWuneytiWtelurYettafyrirkomulag_ YrYttrar_ ԀfjrmgnunarhafaveriWfl;kiWog  ;gagnsttogaWheppilegrahefWiveriWaWframlgintiljfnunarsj;Wsinsvrullfelldinn b almennalgbundnaframlagiW,semreiknaWerafskatttekjumrkisins,lktoggertvarmeW U- samkomulaginuriW2002.     Nverandihsaleigub;takerfinrtilYeirraleigjendasemleigjabWarhsnWitilbsetu  ogeigaYarlgheimilienYaWgetaeinnigveriWsambUlifyrirfatlaWf;lkog_ srbWir_ Ԁfyrir  nmsmenn.XerYaWskilyrWifyrirgreiWsluhsaleigub;taaWhsaleigusamningurumviW Y  komandihsnWigilditilsexmnaWaeWalengritma.0nverandifyrirkomulagitakahsa L$! leigubturmiWaftiltekinnigrunnfjrhWsemnemur17.500kr.mnuWi,viWb;tarvegna " fjldabarnasemhstgeturorWiW28.000kr.ogviWb;tarmiWaWviWtiltekna_ leigufjrhW_ Ԁsem # geturorWiW4.500kr.AlmennarhsaleigubturgetaYvaWhmarkiorWiW50.000kr.  $ mnuWienYrskerWasteftekjureWaeignirfaraumframtiltekintekju-ogeignamrk,auk x!P% Yesssembturnarmegaekkiverahrriensemnemur50%af_ leigufjrhWinni_ .Xessutil C"& viWb;tarhafafleststrrisveitarflgtekiWuppsrstakarhsaleigubturtilYeirrasemfalla #' undirtiltekinskilyrWiumbgafjrhagsstWu.0reglumumYreryfirleittmiWaWviWaW #( _ heildarstyrkurinn_ ԀnemiaWhmarki75%afhsaleiguY;ttreyndfeliYeirstyrkirsrall $| ) nokkrulgrahlutfall,t.d.47%aWmeWaltalihjReykjavkurborg. o%G!*   Meginbreytingarfrumvarpsins. 0greinargerWfrumvarpsinserekkiaWfinnatlulega '", greininguformaWrijfnunmeintumisvgimilli_ hsaleigub;takerfisins_ Ԁogvaxtab;ta '#- kerfisins,Y.e.greininguYvhversumikiWbilmillikerfannaer_ ;braW_ Ԁdagoghversu (s$. langtfrumvarpiWgenguraWbraYaWbil.XerYarekkihelduraWfinnatlulegagreiningu ( hrifumfrumvarpsinsYsemfngreiddarhsaleigubtur,svosemeftirtekjum,fjl  skyldugerWogstWuvinnumarkaWi,t.d.vinnandi,aldraWir,ryrkjarognmsmenn.Raunar  kemurekkiheldurframgreiningeWa_ talnaefni_ ԀtilaWstyWjaviWYaWaWskilegtstaliWaWhiW a opinbera_ niWurgreiWi_ ԀhsnWiskostnaWheimilaverulegummlimeWtillititiltekju-og T, eignastWuog_ fjlskyldustrWar_ ԀfremurenaWbeitabarnab;tumog_ tekjuskattskerfinu_ Ԁtil  _ tekjujfnunar_ ,Y.m.t.aWkortleggjaumfangYessstandseWavandasemfrumvarpinuertlaW  aWleysatfrviWkomandimarkh;pihsnWismarkaWnum.Xessivntungreininguog   _ talnaefni_ ԀumforsendurfrumvarpsinsgerWierfittumvikaWgera_ hrifamat_ Ԁhelstuslkum  X YttumogmarkmiWumfrumvarpsinssemhrerutilumfjllunar.ViWmatfjrhagshrifum K #  frumvarpsinsYurftiYvaWaflaogvinnarggnumsemunntvriaWnotaYessuskynisvo    semtilaWskoWavsbendingarumhrifYesshageinstakrah;paogmgulegafleiddhrif    tgjldrkissj;Ws.EkkireyndistunntaWf_ tlfrWilegar_ ԀupplUsingarumallaviWtakendur   hsaleigub;tahjsveitarflgumlandsvsuheldurbyggistmatiWsemhrersettfram wO  gagnagrunniReykjavkurborgarfrrinu2014umYb;taYegasemfengugreiddarhsa B  leigubtursveitarflaginu.Sgrunnurnrtilrflega6.900viWtakendahsaleigub;tasem    munuveraum45%YeirrasemfgreiddarhsaleigubturlandinuYarsemYeirhafaveriW   um15.400talsinsrlega.Um90%YeirrasemerugagnagrunniReykjavkurborgareru {  einstaklingareWaeinstWirforeldrarmeWbrn.MatiWogtluleggreiningsemframkemur nF YessariumsgnbyggistYvekkitmandiggnumumallasemfgreiddarhsaleigubtur 9 heldureinvrWunguumYsembaReykjavk.TeljamaWYessiggnttuaWgefaallg;Wa  nlgunviWnverandib;takerfifyrirlandiWheildenY;kannaWveraaWsamsetningb;taYega  annarrasveitarflagasaWeinhverjumarkifrbrugWin,einkumutanhfuWborgarsvWisins. r 0annanstaWYarfaWhafahugaaWYessirvinnslafelursraWfyrstogfremsterumetin e= hrifmiWaWviWYsemYegarhafaveriWaWfhsaleigubturenekkiYsemkmunUirinn 0 tvkkaWkerfiogYbreyttusamsetningu_ b;taYegah;pnum_ ԀsemkynniaWleiWaafkerfis  breytingunnimeWtWogtma.MeWYessum;tifsthinsvegarfram_ paraWur_ ԀsamanburWur  fyrirogeftirbreytingarkerfinu. i   _ Meginbreytingarnar_ ԀfrumvarpinusemtaliWeraWhafifjrhagshriffyrirrkissj;Werusj \4 talsins. '   0fyrstalagierlgWtilsgrundvallarbreytingaWbyrgWframkvmdogfjrmgnunal  mennrahsaleigub;tafristfrsveitarflgunumtilrkisins.0nverandifyrirkomulagihafa  sveitarflgannastumallarums;knirogtgreiWslurbWivegnaalmennraogsrstakrahsa `  leigub;ta.XettamundifelasraWrkissj;WurYyrftiaWgreiWaaWfullufyriralmennar S+! hsnWisbturenrkiWhefurveriWaWfjrmagnaliWlega65%afYeimtgjldumtilYessa. " 0frumvarpinuerlagttilaWTryggingastofnunrkisins(_ TR_ )annistframkvmdgreiWslu_ hs # nWisb;tanna_ ԀfyrirhndrkisinsenframergertrWfyriraWframkvmdsrstkumhs  $ nWisstuWningiYvtilviWb;tar,semdagkallastsrstakarhsaleigubtur,verWihndum !W% sveitarflaga.MeWYvfriframkvmdgreiWslu_ hsnWisstyrkja_ Ԁtilleigjendaframtveim J""& ur_ stj;rnsUslustigum_ .MeWYessum;tiyrWirekstur_ b;takerfisins_ Ԁ_ kostnaWarsamari_ ԀfyrirhiW #' opinberaYarsemgeramrWfyriraWrWaYurfifjldastarfsmannatilTryggingastofnunar #( ogbyggjaupptlvukerfi.EinnigverWurmeiraflkjustigums;knarferlinufyrirleigjendur $ ) semfbWihsnWisbturogsrstakarhsaleigubturogYurfaaWfafgreiWslusnum v%N!* mlumtveimur_ stj;rnsUslustigum_ .XgtukomiWframfjrhagslegirhagsmunarekstrar A&"+ millirkisogsveitarflagavarWandivgiYessaratveggjaYrepa_ hsaleigub;tunum_ Ԁogt  '", gjldumvegnaYeirra. '#-   Xers_ veigamikli_ ԀgallifrumvarpinuYessutillitiaWYveWatengslumviWYaWeru ( ekkigerWarrWstafanirtilYessaWlgumumtekjustofnasveitarflagaverWibreyttYannigaW  0,2425%aflgbundnuframlagiafskatttekjumrkisinsJfnunarsj;Wsveitarflaga,sem  undirritaWvarsamkomulagummilliaWilaaWrennitilfjrmgnunar_ b;takerfinu_ ԀriW2002, a falliniWurYegarstarfrkslakerfisinsfristhendurrkisins.HrerumaWrWaum1,4 T, _ mia.kr_ .ri.XerekkiheldurtekiWYvfrumvarpinuaWrkissj;WurhefurveriWaWgreiWa  YessutilviWb;tartiljfnunarsj;Wsinssrstkframlgtil_ hsaleigub;takerfisins_ Ԁsemnema  rflega3_ mia.kr_ .rimiWaWviWforsendur_ trunnu_ ԀsamkomulagioggrundvellikvarWana   fjrlgumsWustura.AllserhrumaWrWa4,5_ mia.kr_ .fjrstreymitiljfnunarsj;Wsins  X semengarviWrWurhafafariWframummillirWuneytaeWaviWsveitarflginmeWhvaWa K #  httiverWiltingangatilbakaverWifrumvarpYettaaWlgumogYarmeWaWviWkomandi    YtturfyrrasamkomulagsmilliaWilafrYvdesember2002verWiYnuminnrgildi.Hr    vriaWhlutatilumaWrWabreyttarWstfunmeWlagasetningusemvriforrWiinnan   rkisrWherraaWflytjalagafrumvarpum.AWmatifjrmla-ogefnahagsrWuneytisinser;hj wO  kvmilegtaWgangafrYvhvernigslkumveigamiklum_ fjrhagsatriWum_ ԀverWikomiWtil B  framkvmdaWurenfrumvarpumnUtthsnWisb;takerfivegumrkisinserlagtframog    tekiWtilafgreiWsluAlYingi.AW;breyttumformumsemframkomakvWumYessafrum   varpsmttiannarsteljaaWframangreint4,5_ mia.kr_ .fjrstreymirrkissj;WistWieftir;t {  kljW_ ;vissum_ Ԁforsendum,aukYesssemrkiWvriaWtakasigaukinnkostnaWaf_ b;ta nF kerfinu_ ԀsemgtiorWiWkringum2_ mia.kr_ .semnnarervikiWaWsWar. 9   0WrulagifelurfrumvarpiWsrYbreytinguuppbyggingu_ hsaleigub;takerfisins_ ԀaW  hsnWisbturtakimiWaffjldaheimilismanna;hWaldristaWtiltekinnar_ grunnupphWar_ ,  viWb;tarvegnabarnaogviWb;tarvegnaleigu.XverWifjrhWb;tanna31.000kr.miWaWviW r einn_ heimilismann_ ԀenfarihkkandieftirfjldaheimilismannatfrtilteknumstuWlumog e= getihstorWiW54.250kr.fyrirhverjabWmiWaWviWfimmheimilismenneWafleiri.Xr 0 bturskerWastsWanmiWaWviWtekjurogeignirheimilismanna18raogeldriaukYesssem  YrverWiekkiumfram75%afhsnWiskostnaWi.0YessusamhengierstWatilaWbenda  aWskUrsluvinnuh;psumhsnWisbturfrrinu2012varmiWaWviWaW_ grunnfjrhWin_  i vri22.000kr.HugsuninbakviWYfjrhWvaraWhnmundijafnamunmilli_ lgmarks \4 framfrsluviWmiWs_ Ԁalmannatryggingaeftirskatt,_ grunnneysluviWmiWs_ ԀvelferWarrWuneytisins ' (heildartgjldnhsnWis)og_ meWalleigu_ ԀhfuWborgarsvWinusamkvmtggnumXj;W  skrr0slands.MiWaWviWsamaviWmiWmundigrunnfjrhWinveraum28.000kr.mnuWi  enfrumvarpiWmiWarviW3.000kr.hrrifjrhWenYaW.SamkvmtupplUsingumfrvel `  ferWarrWuneytinuerstWansaWfjrhWintakimiWafYvaWengireinstaklingarverWi S+! lakarsettirmeWnUju_ hsnWisb;tunum_ ԀenYeirerunverandihsaleigub;takerfiYrttfyrir " breyttauppbyggingu_ b;tarttarins_ .ViWnnariskoWunkemurY;lj;saWltillhlutiverWur # fyrirskerWinguhsnWisstuWningi,semskUristannarsvegarafauknum_ eignaskerWingum_   $ frumvarpinuoghinsvegarafbreyttri_ tekjuskilgreiningu_ ,semhefurfrmeWsraWbtur !W% munuskerWastafgreiWslumalmannatryggingatilaldraWraogryrkjaenYrtekjureru J""& undanYegnarnverandikerfi. #'   0YriWjalagierulagWartilbreytingarvarWandifrtekjumrkhsnWisb;ta.0nverandi #( fyrirkomulagiskerWasthsaleigubturefrstekjurheimilisinsfaraumfram2.550Ys.kr.eWa $ ) um213Ys.kr.mnuWiogersamafrtekjumarkiWfyrireinstaklingaoghj;n/sambUlisf;lk. v%N!* FaritekjurnarumframfrtekjumarkiWskerWastbturnarmnaWarlegaum0,67%afsaman A&"+ lgWumrstekjumYeirrasemlgheimilieigaeWahafaskrWeWafastaWseturviWkomandi  '", leiguhsnWiogeruYtekjurbarna20raogeldrimeWtaldar.MeWfrumvarpinuerlagttil '#- aWfrtekjumarkiWfyrirrstekjurheimilisinsverWi2.700Ys.kr.miWaWviWeinn_ heimilis ( mann_ .FrtekjumarkiWtekurmiWafYvaW_ tekjuskerWing_ ԀhefjistekkifyrrentekjureruorWnar  hrrien_ lgmarksframfrsluviWmiW_ Ԁfyrirelli-ogrorkulfeyrisYegaalmannatryggingakerf  inu.XhkkarfrtekjumarkiWmeWsamastuWliognotaWurerfyrir_ hsnWisbturnar_ Ԁog a verWurt.d.4.725Ys.kr.miWaWviWfimmeWafleiriheimilismenn.X;ergertrWfyriraW T, rinu2016verWieinungiseittfrtekjumark,2.700Ys.kr.,;hWfjldaheimilismannatilaW  dragartgjaldaaukningunnifyrstariW.XessibreytinghefurmeWalannarsfrmeWsraW  strrih;purleigjendaenWurmuneigartthsnWisb;tumYarsem_ tekjuskerWingin_ ԀverWur   minniennverandikerfiogYaWeinkumviWumhj;nogsambUlisf;lk.  X   0fj;rWalagierfrumvarpinugerWbreytingskilgreininguteknasemkomatilskerWingar K #  hsnWisb;tum.0ngildandilgumumhsaleigubturteljasttilteknaallartekjurYeirra    semeigalgheimilieWahafaskrWeWafastaWseturviWkomandileiguhsnWiogeruY    tekjurbarnaumskjendasemeru20raogeldrimeWtaldarnemaYeirrasemstundask;lanm   sexmnuWieWalengurrinu.Xteljastekkitilteknabturalmannatryggingaoghsa wO  leigubturfyrrarsaukelli-og_ rorkulfeyrisgreiWslna_ Ԁr_ sreignarlfeyrissj;Wum_ .MeW B  frumvarpinuerhinsvegarlagttilaWallarskattskyldartekjurheimilismanna18raogeldri    teljisttiltekna,YarmeWalgreiWsluralmannatrygginga,ogerYmiWaWviWsmuskilgrein   inguteknaoggertervaxtab;takerfinu.ErYaWtilYessfalliWaWgtameirajafnrWisog {  samrmis_ tekjutilliti_ Ԁkerfisins.X;tttekjuskerWingarhafialmenntmunminnihrifhjr nF yrkjumogellilfeyrisYegummtlaaWYessiYtturleiWitilaukinnarskerWingarhjYeimen 9 ellavriogvegurYaWm;tihkkunb;tafjrhWafrumvarpinu.Xannigerhlutfallsleg  meWalhkkunb;tatilryrkjafrumvarpinuheldurminnient.d.hjYeimsemerumeW  atvinnueWaerunmi.hinnb;ginnbendatreikningartilYessaWekkiverWisvomikill r munuraukningustyrksinstilryrkjaogannarraYegarlitiWertilhkkunarhlutfallihs e= nWisb;taaf_ leigufjrhW_ ԀbWar. 0   0fimmtalagierlagttilaWeignaskerWingarhsnWisb;taallra_ fjlskyldugerWa_ ԀverWiYr  smuoggildafyrirhj;nogsambWarf;lknverandi_ vaxtab;takerfi_ .0nverandihsaleigu  b;takerfinemur_ eignaskerWingarmarkiW_ Ԁtplega7m.kr.enallireignirumframYaWteljast i 25%tiltekjuaukningarheimilisogaukaYarmeW_ tekjuskerWinguna_ .MeWfrumvarpinuerlagt \4 tilaWhsnWisbturskerWisthlutfallslegafarieignirheimilismannaumfram6,5m.kr.og ' fallabturnaraWfulluniWurYegareignireruorWnar10,4m.kr.XessarfjrhWireruYrsmu  ogfyrirhj;nogsambWarf;lkvaxtab;takerfinuenYarerufjrhWirfyrireinhleypaogein  stWaforeldrahinsvegartalsvertlgri.XannigskerWastvaxtabturYeirrafari_ nett;eignir_  `  umfram4m.kr.enfallaaWfulluniWurviW6,4m.kr.MeWYvaWhafaeinungiseitt_ eignaskerW S+! ingarmark_ Ԁ;hWfjlskyldustrWsemmiWastviWhj;nogsambWarf;lkvaxtab;takerfinum " segjaaWveriWsaWvilnaogveitameira_ eignasvigrm_ ԀfyrirYsemerueinhleypireWaeru # einstWirmeWbrn.EkkierY;stWatilaWtlaaW_ eignaskerWingarnar_ Ԁhafiveruleghrif  $ miWaWviWnverandistWumlaYarsemeinungisrflega1%Yeirrasemfgreiddarhsa !W% leigubturReykjavkeigaeignirumfram6,5m.kr.TillengritmalitiWkynnuYessieigna J""& mrkY;aWfmeiravgiefYr;unin_ hsnWisb;takerfinu_ ԀyrWitilYessaWfjlgunyrWih;pi #' YeirraleigjendasemhafahrritekjurogmeirimguleikatilsparnaWarogeignamyndunar. #(   0sjttalagierlagttilaWhsnWisbturgetialdreinumiWhrrahlutfallien75%afhs $ ) nWiskostnaWibWarenYerttviWYannhluta_ leigufjrhWar_ Ԁsemgreiddurerfyrir_ leigu v%N!* afnot_ ԀafhsnWi.XettaerveruleghkkunfrnverandifyrirkomulagiYarsemhmarkal A&"+ mennrahsaleigub;taer50%af_ leigufjrhWinni_ .0greinargerWfrumvarpsinserekkiaWfinna  '", srstakanrkstuWningfyrirYessarihkkun_ hmarksstyrkhlutfallinu_ ԀoghvaWaskynihn '#- ergerWYarsemleigjendurmundueinungisgreiWafj;rWungafhsaleiguYeimtilvikumsem ( heimildinvrifullnUtt.StekiWmiWafgagnagrunniReykjavkurborgarumYsemfgreidd  arhsaleigubturhefWiYessibreytinghrifliWlega4%viWtakenda_ hsaleigab;ta_ .Xarer  einkumumaWrWaeinhleypaeinstaklingasemleigja1!2herbergjabWiroggreiWalga a leigu.GeramrWfyriraWbreytinginmunileiWatilYessaWrkissj;WurgreiWihlutaafhsa T, leigub;tumsemsveitarflghafagreittmeWsrstkumhsaleigub;tumYeimtilvikumYegar  greiWslurtilleigjendahafatakmarkastviW50%YakiWensh;purhefurY;ekkiveriWfjl  mennur.     0sjundalagiergertrWfyrirYvfrumvarpinuaWgrunnfjrhWirhsnWisb;taogfjr  X hWir_ frtekju_ -og_ eignamarka_ ԀkomitilendurskoWunarviWafgreiWslufjrlagarhvertmeW K #  tillititilYr;unarlauna,verWlagsogefnahagsmla.XegarframangreindskilyrWileiWitilhkk    unarfjrhWumskulirWherrabreytaYeimmeWreglugerW.Teljamafar;lj;sthvaWabein    viWmiWeWaforsendurttiaWleggjatilgrundvallarrlegrikvrWunsamkvmtkvWinu.   0ngildandilgumereinungiskvWiumYaWaWeignamrktakibreytingum1.janarr wO  hvertsamrmiviWbreytingarvsitluneysluverWs.Breytingar_ grunnfjrhWum_ Ԁhsa B  leigub;taog_ tekjumrkum_ ԀhafaveriW_ ;reglubundnar_ ԀoggerWarsamhengiviWherslurog    fjrveitingarfjrlgumhverjusinnisamahttogviWumviWmiWunarfjrhWirvaxta   b;takerfinuogbarnab;takerfinu.MeWYessuerveriWaWleggjatilsamskonarkvWioger {  lgumumatvinnuleysisbtursemmundireyndfelasrsjlfkrafahkkunb;tafjrhWa nF ogtgjaldarkissj;Wsmillira.HrYarfeinnigaWhafahugaaWhsnWisbtureruannars 9 eWlisenatvinnuleysisbtursemveittarerutilframfrslustaWlaunaogaWmatifjrmla-  ogefnahagsrWuneytisinsttuYrfremuraWtakamiWafhagrnumbreytingumogstWu  hsnWismarkaWitillengritmalitiWenalmennrarYr;unarlaunaogverWlagsrhvert.RWu r neytiWtelurYvslktviWmiWsemmiWaraWrlegrihkkunstyrkjaafYessumtogaveraafar e= ;heppilegtfyrirkomulag. 0   LoksmnefnaaW5.gr.frumvarpsinserkveWiWumaWTryggingastofnunskulirhvert  hagatlanagerWsinnivarWanditgjldtilhsnWisb;tafyrirnstaalmanaksrsamrmi  viWreglurfjrlagagerWarogsendarWherratilfrekarimeWferWar.Fremur;lj;stertilhvaWa i reglnavsaWertilkvWinu.AukYesserualmennkvWiumtlanagerWogfyrirkomulag \4 fjrlagagerWarfyrirallarkisaWilasettgildandilgumumfjrreiWurrkisinsogformuWum ' lgumumopinberfjrmlogerafstaWafjrmla-ogefnahagsrWuneytisinsaWenginslk  srkvWittiaWsetjaWrumlgum.    Mathrifumfyrirb;taYega. 0tflu2hreftirkomafram_ hmarksgrunnbtur_ Ԁ_ hs S+! nWisb;takerfisins_ ԀogtlaWargreiddar_ meWalbtur_ ԀsamanburWiviWannarsvegaralmennar " hsaleigubturnverandikerfioghinsvegarvaxtabtur.EinsogtaflansUnirerufjrhWir # _ hmarksgrunnb;ta_ ԀvegnahsaleiguhkkaWarveruleganUjakerfinuogverWahrrien  $ vaxtabturYegarheimilismenneruYrreWafleirihjeinstWumforeldrumenfj;rireWafleiri !W% hjhj;num.EinsogWursegirskerWastYessarhmarksbturhinsvegareftirtilteknumviW J""& miWumumtekju-ogeignamrk,lktogviWumvaxtabtur,ogverWaYv_ tborgaWar_ Ԁbtur #' reyndlgriYannigaWsamanburWurgreiddum_ meWalb;tum_ Ԁeftir_ fjlskyldugerWum_ ԀeWa #( tekjubilumgefurraunhfarimyndafYvhversumikilniWurgreiWslafelstYessumYremur $ ) _ hsnWisstuWningskerfum_ . v%N!*    '", a  Tafla2:SamanburWurhmarks-og_ meWalb;tum_ Ԁhsaleigub;ta,hsnWisb;taogvaxtab;tari. # am#+S+( S+ slY?/+b|1   `@E?  Ss ?@?@?? ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ???@?@  AWteknutillititilhrifaslkra_ skerWinga_ Ԁ_ tgreiddar_ Ԁ_ meWalbtur_ ԀertlaW,miWaWviW z  gagnagrunnReykjavkurborgarogYarmeWYann_ tekjuh;p_ Ԁsemhannnryfir,aW_ hsnWis mE  bturnar_ Ԁfyrirallar_ fjlskyldugerWir_ ԀverWiaWjafnaWiumtalsverthrrienopinberniWur 8  greiWslahsnWiskostnaWartilYeirrasemeruvaxtab;takerfinusamkvmt_ skattggnum_    fyrirlandiWheild.Raunareruhsaleigubturh;psinsnYegartalsverthrrienmeWal   vaxtabtursamskonar_ fjlskyldugerWa_ ,aWundanskildumbarnlausum_ einhleypingum_ Ԁog q hj;num,lktogsjmtflunni.XannigsUnirtreikningurinnaWgreiddarmeWalvaxtabtur d< riverWibilinu250!330Ys.kr.fyrirh;pinnsamanboriWviW340!620Ys.kr.greiddar / hsnWisbtur.HrYarfY;aWhafahugaaWmunurinn_ meWalb;tunum_ ԀligguraWmiklu  leytiuppbyggingukerfannaYarsemvaxtab;takerfiWnrtilmunstrrih;psogtilhrri  _ tekjubila_ Ԁen_ hsnWisb;takerfiW_ .Xannigeru_ meWalbtur_ Ԁefstutekjubilumvaxtab;takerfisins h tiltlulegalgarsemleiWirtilYessaWmeWaltaliWfyrirkerfiWheildsinniogskiptniWureftir [3 _ fjlskyldugerWum_ ԀverWurlgraenella. &   EittafmarkmiWumfrumvarpsinseraWdragarmeintummismunstuWningiviWefnaminni  einstaklingaogfjlskyldureftir_ bsetuformum_ ԀeinsogeinnighefurkomiWframumrWum  tengslumviWskUrslurogtillgurvinnuh;paognefndasemunnarhafaveriWundanfrnum _ missirumogvsaWertilgreinargerWfrumvarpsins.EinsogWursegirerY;ekkiaWfinna R* neinatlulegugreiningugreinargerWfrumvarpsinsYvhversumikillmunurermillin  verandi_ hsaleigub;takerfis_ Ԁog_ vaxtab;takerfis_ ԀoghvaWabilfrumvarpinuertlaWaWbra  meWnUja_ hsnWisb;takerfinu_ .SlkagreininguYurftiaWvinnagrundvelliWurnefnds   gagnagrunnsReykjavkurborgarannarsvegarog_ skattagrunns_ Ԁfyrirvaxtabturlandsvsu ~V! semfjrmla-ogefnahagsrWuneytiWhefuraWgangaWhinsvegar.TilaWgefabetrimyndaf I!" samanburWiYessaraYriggjakerfaenYegareinungiserlitiWtil_ fjlskyldugerWanna_ ,einsog  # framkemurtflu2,erusettframtflu3tvsamanburWardmieftirtekjubilum,annars  $ vegarfyrireinstttforeldrimeWtvbrnoghinsvegarfyrirhj;nmeWtvbrn.Xarkemur !% framaWmeWalgreiddarhsaleigubturnverandikerfieruhrrienvaxtabturbWifyrir u"M& einstttforeldrioghj;nmeWtvbrnlgstutekjubilunumeneftirYvsemtekjurnareru @#' hrri,umeWayfir4m.kr.,snUstYr;uninviWog_ vaxtabturnar_ ԀverWahrri.MeWnUjuhs  $( nWisb;takerfiverWabturtiltekjulgrileigjendaennYhrrien_ vaxtabturnar_ Ԁoghelst $ ) munurinnlengraupp_ tekjustigann_ ԀeWaalltuppkringum7!8m.kr.rstekjur.BtfrYessum %y!* samanburWiervandsWaWstuWningurviWYefnaminnstunverandihsaleigub;takerfis l&D"+ munlgrienvaxtab;takerfinuogYarmeWaWfyrirhendisslkurmismunuropinberum 7'#, styrkjumvegnahsnWiskostnaWareftirbsetuformifyrirYtekjulgriYegarbrneru (#- heimilinu.EfstWaYttitilaWsamrmahsaleigubturfyrirtekjulgstu_ barnafjlskyld ( urnar_ ԀsemleigjaviWYannstuWningsemstendurtilboWavaxtab;takerfinufyrirbWar  eigendurYyrftiraunaraWlkkahsaleigubturtilYeirrafremurenaWhkkaYr.  a  Tafla3:DmiumsamanburW_ meWalb;tafjrhWum_ Ԁrimillihsaleigub;ta,hsnWisb;taog T, vaxtab;taeftirrstekjum. # a#+/ / sl5?/+b|1 c `@E? N N  s ?@?@?? ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ???@?@  SlitiWtilfleirih;paYerYr;uninsvipuWoghraWframaneftirYvsembrninerufleiri.  Fyrirbarnlaushj;nog_ barnlausa_ ԀeinstaklingaerstaWanhinnb;ginnsaWYeirerumun  betursettirvaxtab;takerfinuheldurennverandihsaleigub;takerfi.Samkvmtfrum uM varpinumunduhsaleigubturtilYessara_ fjlskyldugerWa_ ԀY;hkkaYaWmikiWfyrirYtekju @ lgstu,eWauppaWum4m.kr.rstekjur,aWYryrWuumframvaxtabtursmu_ fjl   skyldugerWar_ Ԁsama_ tekjubili_ ԀenYegartekjurnareruorWnarhrriyrWuhsaleigubturnar  framumtalsvertlgrien_ vaxtabturnar_ .MismunuropinberumniWurgreiWslumhsnWis y kostnaWieftirbsetuformierYannigenganveginneinhlturmillinverandi_ b;takerfa_ . lD   TilaWgefabetrimyndafhrifumfrumvarpsinsnverandifjrhWirhsaleigub;taY 7 komaframtflu4hkkanirrlegumfjrhWumhsnWisb;tasamkvmtfrumvarpinu  samanboriWviWnverandihsaleigubturmiWaWviWmismunandirstekjurheimilis.Einsog  WurhefurkomiWframskerWastfjrhWirnarekkieinungisvegnateknaheldureinnigvegna p  nett;eignastWuogYmega_ hsnWisbturnar_ Ԁekkiverahrrien75%af_ leiguverWinu_ .Hr c;! erekkireiknaWmeWYeimskerWingumenteljamaWYrhafi;veruleghrifogYvmtla ." aWfjrhWirnartflunnivrunokkuWnrri_ tgreiddum_ ԀhsnWisb;tum.Einsogframkem # urtflunnieruhsaleigubturtilallra_ fjlskyldugerWa_ ԀhkkaWarnUja_ hsnWisb;ta  $ kerfinu_ .MinnstahkkunfjrhWayrWihjeinstWumforeldrummeW1!3brnogmeWtekjur !g% bilinu0!3m.kr.eWafrrmlega5Ys.kr.50Ys.kr.ri.RtterY;aWtakaframaW Z"2& tiltlulegaltillh;purYeirrasemfhsaleigubturfellurundirYessitekjuviWmiWsamkvmt %#' ggnumReykjavkurborgar.Munmeirihkkunerb;tafjrhWumvegnaannarra_ fjl #( skyldugerWa_ ԀogYeinkumhjhj;numogsambWarf;lkiYarsemfjrhWirnarhkkaumog $ ) yfir200Ys.kr.riYegarrstekjurerukomnaryfirum5m.kr.oguppaW9!10m.kr. %^!*   '", a  Tafla4:Hkkunhsaleigub;tumrimiWaWviWmismunandirstekjurogfjlskyldugerWaW ( frtalinni_ eignaskerWingu_ Ԁog75%Yaki. # ay#/  gslv?/+b|1  `8@E? a a  s ?@?@?? ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ???@?@  EftekiWerdmium_ einhleypan_ Ԁog_ barnlausan_ ԀeinstaklingmeW3m.kr.rstekjurYfengi   hann120Ys.kr.hrribturnUjakerfinurienYaWsvarartilrmlega50%hkkunar. t  HsnWisbturfyrirhj;nmeW2brnog8m.kr.rstekjurgtunumiWalltaW330Ys.kr. g? risemerum233Ys.kr.meirariennverandihsaleigub;takerfi,eWasemsvarartil 2  meiraen_ Yrefldunar_ Ԁnverandihsaleigub;tum.    BtfrggnumReykjavkurborgarmsjaWbreytingarnarsamkvmtfrumvarpinuleiWa  tilmiklumeiri_ hlutfallslegrar_ ԀhkkunartlaWragreiddrameWalb;tahjYeimefnameirien k YeimefnaminnimiWaWviWYtekjudreifingusemttiviWum_ b;taYegana_ ԀriW2014.Sem ^6 dminemurmeWalhkkuntlaWragreiddrab;tahjeinstaklingumogeinstWumforeldrum ) semhafaminnaen5m.kr.rstekjur28%enfyrirYsemhafahrritekjuren5m.kr.nemur  hkkunin78%.Samskonarhrifaffrumvarpinukomaframhjhj;numogsambWarf;lki  YarsemYeirsemhafarstekjurundir5m.kr.f45%hkkunenYeirsemerumeWhrri b tekjuren5m.kr.rifmeiraentvfalthrribturaWmeWaltalinUjakerfinu.MeWWrum U- orWumfelurfrumvarpiWsraWstyrkirtilleigjendamunuaukasthlutfallslegameiraeftirYv   semtekjurviWkomandieruhrri.EkkiverWursWaWYessitfrsla_ b;takerfinu_ ԀsamrUmist  velmarkmiWskvWi2.gr.frumvarpsinsumaWtilgangurYesssaWaukaviWstuWningviW  efnaminnileigjendur. Y  sl`?/+b|1  ` @E x x  s ?@?@?? ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ (s$.?@?@   &  0tflu5erulokssettarfram_ heildarb;tafjrhWir_ ԀnUja_ hsnWisb;takerfinu_ Ԁrieftir ( rstekjumog'(xfjlskyldugerW.samahttogviWumtflu4erhrlitiWframhjhugsan  legumhrifumaf_ eignaskerWingum_ Ԁog75%Yakib;tagreiWslurYarsemYauerutalinvera  ;veruleg.EinsogframkemurtflunnifallabturniWurviWmunhrri_ tekjumrk_ ԀmeWnUja a _ hsnWisb;takerfinu_ Ԁennverandihsaleigub;takerfiogYaWeinkumviWumhj;nog T, sambWarf;lk.FyrireinstaklingaogeinstWafallabturnarniWurviW5,8!10m.kr.rstekjur  nverandikerfien7,3!12,1m.kr.nUjakerfinu.Fyrirhj;nogsambWarf;lkfallabturnar  niWurviW5,8!10m.kr.nverandikerfien8,8!12,8m.kr.nUjakerfinu.   a  Tafla5:B;tafjrhWirrinUjukerfihsnWisb;taeftirrstekjumogfjlskyldugerWaWfrtalinni K #  _ eignaskerWingu_ Ԁog75%Yaki. # a2#/*   *    sls?/+b|1  `8@E? a a   s ?@?@?? ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ???@?@  Matbeinumfjrhagshrifum. Einsogfyrrsegirbyggistmathrifumfrumvarpsins  aWmestugagnagrunniReykjavkurborgarfrrinu2014umleigjendursemfengugreiddar  hsaleigubtur.Um45%afrlegumheildarframlgumvegnaalmennrahsaleigub;tahafa b aWjafnaWiveriWgreiddafReykjavkurborgenum70%afsrstkumhsaleigub;tumogeru U- metintgjldvegnanUjakerfisinshryfirfrWlandiWheildmiWaWviWYauhlutfll.0tflu   6msjsamanburWtgjldumnverandi_ hsaleigub;takerfis_ ԀviWnUtthsnWisb;takerfi  samtbreytingumfjrmgnun_ hsaleigub;tanna_ .0tflunnikemurframaWtgjldvegna  almennrahsaleigub;tavoru4,6_ mia.kr_ .rinu2014enYarafnamb;kfrWurhluturrkisins Y  3,1_ mia.kr_ .Xvorutgjldvegnasrstakrahsaleigub;tasveitarflagannarflega1,3_ mia.kr_ ., L$! enYarafkomu0,8m.kr.hlutrkisins,YannigaWsamanlgWtgjldvegnahsaleigub;ta " nmutplega6_ mia.kr_ .rinu2014.Fjldiheimilasemfenguhsaleigubturrinu2014 # vartplega15.400YannigaWmeWalgreiWslamnuWihvertheimilinam25Ys.kr.enYaW  $ svararaWmeWaltalitiltplega24%af_ leigukostnaWi_ ԀYeirraheimilasemfenguhsaleigu x!P% btur.TilsamanburWarertlaWaWveriWsaWgreiWaniWur27%vaxtakostnaWarYeirrasem C"& eruvaxtab;takerfinu. #'   $| ) a  Tafla6:BreytingtgjldumogfjrmgnunvegnanUs_ hsnWisb;takerfis_ . # a#/W/( W/ slh?/+b|1 d `@E?" } }"s ?@?@?? ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ???@?@  EinsogsjmhlutaItflunniertlaWaWtgjldviWalmennarbturnUjuhsnWis ! b;takerfiverWi6,6_ mia.kr_ .YegarYaWverWuraWfullukomiWtilframkvmdaogaW_ t  gjaldaaukningin_ ԀYeimhlutakerfisinsverWi2_ mia.kr_ .frnverandifyrirkomulagieWasem   svarartil44%.MiWaWviWaWsrstakarhsaleigubtursveitarflagahaldist;breyttaryrWi Z! heildarkostnaWurhinsopinberaviWkerfiWum8_ mia.kr_ .NUttfyrirkomulagsamkvmtfrum M%" varpinufelursr,fyrstalagi,aWgerterrWfyriraWrkiWyfirtakiaWfulluframkvmdog  # greiWsluralmennrahsaleigub;taognemursfjrhW4,6_ mia.kr_ .miWaWviWtgjldrsins  $ 2014.0WrulagiertlaWtfrgagnagrunniReykjavkurborgaraWtgjldvegnaYeirrasem !% Yegarfgreiddarhsaleigubturaukistum1,5_ mia.kr_ .YegarfrumvarpiWverWuraWfullu y"Q& komiWtilframkvmdariW2017enYaWsvarartil33%tgjaldaaukningar.XaWfelursraW D#' stuWningurviWhvertheimilihkkarumnlgt8Ys.kr.mnuWiaWmeWaltalioghkkar $( _ meWalhlutfall_ Ԁ_ niWurgreidds_ Ԁ_ hsaleigukostnaWar_ ԀmeWhsaleigub;tumrflega31%YannigaW $ ) _ styrkhlutfalliW_ ԀyrWiaWmeWaltalinokkruhrraenvaxtab;takerfinu.LokserYriWjalagi %}!* tlaWaWtgjaldaaukningvegnafjlgunarleigjendasemfgreiddarhsaleigubturgti p&H"+  orWiWbilinu300!550m.kr. ;'#,   &   FjlgunleigjendasemhefWurttb;tum,ogYeinkumtekjuhrrileigjendasemekkieiga ( slkanrtt'(dag,er_ megin;vissuYtturinn_ ԀmatifjrhagshrifumfrumvarpsinsYarsemekki  liggjafyrirngilegag;Wggnum_ hsaleigumarkaWinn_ ԀogleigjendurtilaWhgtsaWtla  meWmikillivissuhverfjlgunb;taYegagtiorWiWnUjakerfinu.Btfr_ lfskjararanns;kn_  a Hagstofu0slands,semerspurningaknnun4.000einstaklinga16raogeldri,ertlaWaW T, fjldiheimilaleigumarkaWihafiveriWum30.900riW2013.FjldiYeirrasemfengual  mennarhsaleigubturrinu2014varhinnb;ginnum15.400eWarttumhelmingur  YeirrasemerleigumarkaWisamkvmttlumHagstofunnar.tlamaWtalsverWurhluti   Yeirrasemekkifgreiddarhsaleigubturnverandikerfimuniekkiheldurfgreiddar  X hsaleigubturnUjukerfivegnatekju-og_ eignaskerWinga_ .XYarfeinnigaWltatilYessaW K #  hlutiYeirrasembUrleiguhsnWieraWgreiWasvokallaWasvartaleiguoggerirekkiYing    lUstaleigusamningasemerforsendaYessaWfgreiddarhsaleigubtur.EkkiervitaWhversu    st;rh;purYaWkannaWvera.TilaWnlgastYannfjldasemgtittrtthsnWisb;tum   hinunUjakerfierhrYvhorfttilYeirrafjlskyldnasemekkieigahsnWisamkvmtskatt wO  framtlumlagningufyrirriW2014.Btfr_ tekjuskerWingarmrkum_ ԀfrumvarpsinsogmeW B  hliWsj;naffjldaYeirrasemerunverandikerfiertlaWaW_ viWb;tarh;purinn_ ԀgtiveriW    bilinu2.500!3.500manns.XaWsvarartil16!23%fjlgunarb;taYegafrnverandikerfi.   tlaWeraWtgjldvegnaYessh;psgtuveriWum300!550m.kr.rimiWaWviWaW {  _ meWalhsnWisbtur_ ԀhvernviWtakandaverWibilinu10.000kr.til13.500kr. nF   EinnigerrttaWbendaYaWYessusambandiaWfrumvarpiWgerirrWfyriraWbarngeti 9 talistsemheimilismaWurhjbWumforeldrumsnumeWa_ forsjraWilum_ ԀY;ttYeirbiekki  samanaWuppfylltumkveWnumskilyrWum.tlamaWYettakvWileiWitileinhverrar  tgjaldaaukningarendahefurfjldi_ lgskilnaWa_ ԀYarsembrnkomaviWsguveriWrflega300 r risamkvmtggnumHagstofu0slandsogfaraforeldrarflestumYeimtilvikummeWsam e= eiginlegaforsjbarna.EkkiliggurY;fyriraWhvemikluleytiYettaviWumf;lkleigu 0 hsnWiogYverekkihgtaWsegjatilumhvaWamlitgjldmuniaukastvegnaYessa  kvWis.    SamanlagtertlaWaWbrtt;tgjldrkisinsmeWnUjuhsnWisb;takerfiaukistumn i lgt2_ mia.kr_ .ogverWium6,6_ mia.kr_ .,semsvarartil46%rlegrartgjaldaaukningarmiWaW \4 viWtgjldalmennrahsaleigub;tarinu2014.TilviWb;tarviWaukintgjldrkisins ' vegnagreiWsluhsnWisb;tahefurvelferWarrWuneytiWsettframlauslegatlunumaWyfir  frslaframkvmdalmennrahsaleigub;tafrsveitarflgumtilrkisinsmunihafafr  meWsraWrWaYurfittanUstWugildihj_ TR_ ԀmiWaWviWaWtiltekiWvinnuframlagYurfi `  tengslumviWhverja_ b;taums;kn_ .tlarrWuneytiWaWvaranlegurkostnaWaraukirekstri S+! stofnunarinnarverWi80m.kr.rivegnaYessa.AukYessergertrWfyriraWtilfalli20m.kr. " _ einskiptiskostnaWur_ Ԁrinu2016vegnaaWlgunarupplUsinga-ogtlvukerfum.AWmeW # tldumYessumkostnaWigtikostnaWaraukningvegnafrumvarpsinsorWiWnr6,7_ mia.kr_ .  $ ViWundirbningfrumvarpsinsvar_ TR_ ԀekkifaliWafvelferWarrWuneytinuaWgeragreiningu !W% ogrekstrartlunumupptkuogstarfrkslu_ b;tagreiWslukerfisins_ Ԁhjstofnuninni,Y.m.t. J""& varWandiendurkvrWunb;taeftiraWtekjursamkvmt_ skattlagningu_ ԀliggjafyrirogUmsa #' aWraverkYttisemsnaaWafgreiWsluums;knaogeftirlitiogvirWastgetafaliWsrtalsverWa #( vinnu.XarsemenginslkhaldbrtlunliggurfyrirafhlfustofnunarinnarverWuraWgera $ ) fyrirvaraumaWnnariskoWunkynniaWleiWatilbreyttrarniWurstWu. v%N!*   HvaWvarWarfjrmgnun_ hsnWisb;takerfisins_ ԀYhefur,einsogWursegir,ekkiveriW A&"+ tekiWYv,hvorkifrumvarpinunaWdragandaYess,hvernigfaraeigimeWnverandifjr  '", streymirkisinstilJfnunarsj;WssveitarflagatengslumviWhsaleigubtursemnemurum '#- 4,5_ mia.kr_ .fjrlgumrsins2015.:hjkvmilegteraWgangafrYessumatriWummeW ( samrWimilliviWkomandirWuneytaogsamkomulagiviWsveitarflgWurenfrumvarpiW  verWurlagtframogtekiWtilafgreiWsluAlYingiYannigaWfyrirliggihvernigYauverWileidd  tillyktaendamunduYautgjldaWWrumkostihaldast;breytt.EinsogsjmhlutaII a tflunnihraWframanergengiWtfrYeirriforsenduaWYessifjrhagslegusamskiptirkis T, ogsveitarflagaverWitekintilendurskoWunarogtkljWYannigaWnverandifjrstreymi  fjrlgumtiljfnunarsj;WsinsfalliaWfulluniWur.GangiYaWeftirernett;aukningframlaga  rkisinsvegnakerfisinstluWkringum2,2_ mia.kr_ .ri.     XerrttaWgetaYesshraWgangiYettaeftirmeWYessumhttiYmundutgjldsveitar  X flagalkkaum1,6_ mia.kr_ .vegnaalmennrahsaleigub;taenm;timunduYautakaaWfullu K #  sigtgjldvegnasrstakrahsaleigub;taentlaWurhlutirkisinsYeimnemur860m.kr.    rinu2015.Nett;batisveitarflagaafYessubreyttafyrirkomulagimundiYvverWa    700!800m.kr.ri.     Hagrnhrif. MeWfrumvarpinuerulagWartilauknarniWurgreiWslurhsaleigutil B  leigjendaogmeWYvertluninaWjafnaopinberarniWurgreiWslurhsnWiskostnaWivegna    ;lkra_ bsetuforma_ .EinsogframkemurhrundansUnatreikningarreyndaraWfyrirtekju   lgrieinstWaforeldraoghj;nmeWbrnergreiddurstyrkuralmennthrriaWmeWaltali {  nverandihsaleigub;takerfienvaxtab;takerfinuogaWmeWnUjuhsaleigub;takerfiyrWi nF munurinnennYmeiri.hinnb;ginnerstWatilaWminnaaWhverskynsniWurgreiWslur 9 eWastyrkirafhlfustj;rnvaldavegnakaupatiltekinnivrueWaYj;nustuleiWaaWWrujfnu  tilaukinnareftirspurnarogYarmeWhkkandiverWsviWkomandivrueWaYj;nustu.Sama  gildirumleigumarkaWinnaWniWurgreiWslaformiaukinnahsnWisb;tamyndarhvatafyrir r leigusalatilaWhkkaleiguverWmeWhliWsj;nafaukinnieftirspurneWagreiWslugetuleigj e= enda.XaWmeWalannarsviWumsveitarflgsemrekaleiguhsnWiaWYaukunnaaWhkka 0 leiguverWiWtilYessaWbta_ rekstrarstWu_ ԀsnaeWa_ leiguflaga_ ԀYeirravegumeWatilaW  standaundirfjlgunflagslegraleigubWalktogkomiWhafaframformumafhlfu  Reykjavkurborgar.FlestbendirtilYessaWviWnverandi_ markaWsaWstWur_ Ԁs_ umframeftir i spurn_ ԀeftirleiguhsnWiogYeinkumhfuWborgarsvWinu.MYvsambandimeWal \4 annarsvsagreiningu_ Capacent_ Ԁfrfebrar2014fasteignamarkaWinumReykjavkYar ' semframkemuraWYrffyrirleiguhsnWigtiveriW800!1.500bWirrinsturin.Eins  ogvelerYekkteralmennthgtaWgerarWfyrirYvaWframboWleiguhsnWiss_ treg  breytilegt_ ԀYegarlitiWertilnokkurraraYarsemyfirleitttekurnokkurraWundirba,skipu `  leggja,hannaogbyggjanUjarbWirYegarmarkaWurinnbregstviWaukinnieftirspurn.Xr S+! upplUsingarsemfyrirliggjabendatilYessaWekkisveriWaWundirbateljandimlibygg " inguminnileigubWasemhentaYeimtekjulgrisemmundufallaundirnUja_ hsnWis # b;takerfiW_ .ViWYessaraWstWureruallarlkuraW_ st;raukinn_ Ԁ_ rkisstuWningur_ Ԁformi_ niWur  $ greiddrar_ Ԁleigumuniflj;tlegaleiWatilhkkunar_ leiguverWi_ .XannigmleiWalkuraWYv !W% aWYessiauknihsnWisstuWningurmuniskilabatameirimlitilleigusalaentilleigjenda J""& og& a aWhttverWiviWYvaWstaWaleigjendabatniekkiaWYvmarkisemgerterrWfyrir #' frumvarpinu,a.m.k.ekkitilskemmritmalitiW. #( 'a#  0matihrifumfrumvarpsinshefurekkiveriWgertrWfyrirhkkun_ leiguverWs_ Ԁkjlfar $ ) aukinnarniWurgreiWsluhsaleigumeWhsnWisb;tum.EfleiguverWmundit.d.hkkasem v%N!* nmiallriaukningub;tanna,Ymundutgjldrkissj;WseftirsemWurverWaYausmuen A&"+ stuWningurviWleigjendurstWihlutfallslegastaW.TillengritmalitiWmgerarWfyriraW  '", hkkun_ leiguverWsins_ ԀmundiaWWru;breyttuleiWatilaukinsframboWsleigubWa.hinn '#- b;ginnYarfeinnigaWhafahugaaWfjrmagnaYarfb;takerfiWogaukintgjldviWYaWmeW ( lagningubeinnaog;beinnaskattasemdragarrWstfunartekjumheimilannaoghafa  Yannig;beinhrifgetuYeirratilaWstandaundirhsnWiskostnaWi,Y.m.t.hsaleigu.0  greinargerWfrumvarpsinserekkiaWfinnaneinagreininguYessumhrifumogviWgerW a YessararumsagnargafstekkirWrmtilaWgeratilrauntilaWleggja_ tlulegt_ Ԁmathvernig T, batiaf_ hsnWisb;tunum_ ԀkynniaWskiptastmillileigusalaogleigutakaenauglj;slega  hefurYaWverulegaYUWingutilaWmetahvertkomanverWurreynd.    0annanstaWfelurlgfestingYessafrumvarpsekkisrneinarskyldurgagnvartsveitar   flgunumumaWYauveitisrstakarhsaleigubturnumhvaWareglurmunigildaum  X thlutunYeirra.XannigkynnusveitarflghugsanlegaaWdragarsrstkumhsaleigub;tum K #  snumtilleigjendaeWaaWhkkaleiguverWflagslegrabWameWhliWsj;nafauknumstuWn    ingirkisinstilaWbtafjrhagsstWusna.XaWgtieinnigleitttilYessaWmgulegurbati    leigjendaaflgfestingufrumvarpsinsverWireyndminnienhrersetturframYegarlitiWer   til_ hlutfallslegrar_ ԀniWurgreiWsluhsaleigumeWb;tumfrhinuopinberaheild.Semdmium wO  YettamtakaaWeftiraWrkiWhkkaWisittframlagtil_ hsaleigub;takerfisins_ Ԁum1_ mia.kr_ . B  fjrlgumrsins2013lkkaWiReykjavkurborghlutfallstlusrstakra_ hsaleigab;ta_ Ԁr1,2    1,1.       0YessusambandiereinnigstWatilaWbendaaWefsaukniopinberistuWningurviW {  leigjendursemboWaWurermeWfrumvarpinuskilarsrekkiYeimmlisemaWerstefntY nF gtiYaWleitttilaukinsYrUstingsumfrekariniWurgreiWsluhsaleiguogjafnveltileinskonar 9 _ vxlverkunar_ Ԁ_ leiguverWs_ ԀoghsnWisb;taefvalltvrileitastviWaWnframtilteknuviWmiWi  umhlutfallslegtvgi_ niWurgreiWslunnar_ .    LoksmveltaYvuppeffrumvarpiWhefWiYauhrifsemaWerstefnthvortYr;unintil r lengritmagtiorWiWsaWleigjendumfjlgitalsvertogaWYaW_ bsetuform_ ԀverWimunstrri e= hlutihsnWismarkaWarinsennervegnaumtalsverWraraukningaropinberumstyrkjumtil 0 leigjenda.XaWgtiekkiaWeinshaftfrmeWsraWfleirifengjuhsaleigubturheldureinn  igaWfleirigtuveriWslkumb;tumallavina;lktt.d.vaxtab;tumsemtengdareruvaxta  gjldumogYarmeWskuldsetningubWarsemerhWlnstma.SlkYr;unkynnieinnigaW i leiWatilYessaWf;lkstofniekkitileignamyndunareiginhsnWisamamliogveriWhefur \4 aWYvgefnuaWhsnWiskostnaWurverWinokkuWsambrilegurmillileiguhsnWisogeigin ' hsnWis.    NiWurstaWa. SamandreginniWurstaWaYessamatsersaWverWifrumvarpiW;breyttaW `  lgummegigerarWfyriraWtgjldrkissj;WsvegnahsnWisb;tatilleigjendagtiaukist S+! varanlegaumliWlega2_ mia.kr_ .riogverWinlgt6,6_ mia.kr_ .frogmeWrinu2017miWaW " viWngildandiverWlagogYeimforsendumsemhrergengiWtfr,Y.m.t.aWgerWarverWi # rWstafanirtilaWfellaniWurfjrstreymirkissj;WstilJfnunarsj;Wssveitarflagatengslum  $ viWnverandihsaleigub;takerfi.RtteraWminnaaWYessitlunerhWtalsverWri;vissu !W% t.d.umfjlgunb;taYega,aukYesssemeinvrWunguerbyggtggnumReykjavkurborgar J""& enekkisamrmdumggnumumYsemfgreiddarhsaleigubturlandsvsu.AWYv #' gefnuaWsrstakarhsaleigubtursveitarflagahaldist;breyttaryrWiheildarkostnaWurhins #( opinberaviWb;takerfiWtplega8_ mia.kr_ .ri.XerhrennfremurgertrWfyrir80m.kr. $ ) varanlegumkostnaWihj_ TR_ Ԁvegnareksturs_ hsnWisb;takerfisins_ Ԁog20m.kr._ einskiptis v%N!* kostnaWi_ Ԁrinu2016enmeWfyrirvaraumaWekkiliggurfyrirsrstkrekstrartlunstofn A&"+ unarinnarheldureinungislauslegnlgunvelferWarrWuneytisins.EkkihefurveriWgertsr  '", staklegarWfyrirYeimtgjldumsemleiWirafsamYykktfrumvarpsins,hvorkigildandi '#- fjrlgumnrkisfjrmlatlunrkisstj;rnarinnarfyrirrin2016!2019.Gtiafkoma ( rkissj;WsYvaWWru;breyttuorWiWlakarisemYeimnemurverWifrumvarpiWsamYykktog  ekkiverWagerWarviWeigandim;tvgisrWstafanirsamamli,einsogaWdragarWrum  tgjldumeWafjrmagna_ tgjaldaaukninguna_ ԀmeWfrekariskattheimtu. a   TeljamaWlgfestingfrumvarpsinsgetihaftumtalsverWhriffjrhagsveitarflagaYar T, semYaWmuniaflttaum700!800m.kr.rlegumtgjldumafYeimenaWWruleytierfjallaW  umhriffjrhagsveitarflagaannarriumsgnsemfjrmla-ogefnahagsrWuneytiWhefur  ekkilagtmat.HrerfyrstogfremstfjallaWumhriflagasetningarinnarfjrhagrkissj;Ws.   Ѐ  XeruhrdreginsamanhelstunnuratriWivarWandifrumvarpiWsemfjallaWerumhr  X fyrirframan.0fyrstalagifelastekkifrumvarpinueWaundirbningiYessbreytingarvarWandi K #  fjrstreymitilJfnunarsj;Wssveitarflagatilfjrmgnunarnverandihsaleigub;takerfi    semfjrmla-ogefnahagsrWuneytiWtelurnauWsynlegtaWkvarWaWurenfrumvarpiWverWur    tekiWtilumfjllunarAlYingi.TilYessYarfm.a.aWleggjaframfrumvarptilbreytingar   lgumumtekjustofnasveitarflagaYvskyniaWlkkaframlagrrkissj;Wisemhlutfallaf wO  skatttekjumrkissj;Wsum0,2425%.MeWYvvriveriWaWfraafturtilbakafjrmgnun B  _ hsaleigub;tanna_ ԀsamkvmtsamkomulagisemgertvarriW2002.0Wrulagifelurfrum    varpiWsrY_ grundvallarbreytingu_ ԀaWframkvmdalmennrahsaleigub;taverWifrWtil   rkisinsenmeWYvm;tiyrWiframkvmd_ hsnWisstyrkjum_ ԀtilleigjendaeftirleiWis {  tveimur_ stj;rnsUslustigum_ ԀmeWauknumrekstrarkostnaWiogfl;knaraferlifyrirhlutab;ta nF Yega.0YriWjalagigefurgreiningnUjumhsnWisb;tumYaWtilkynnaaWhlutfallslegaverW 9 uraukningniWurgreiWsluhsaleigumeirieftirYvsemtekjurheimilaeruhrri.EkkiverWur  sWaWstkomavrisamrmiviWmarkmiWfrumvarpsinsumaWaukastuWningviWefna  minnieinstaklingaogfjlskyldur.0fj;rWalagiverWurekkisWaWYaWssmunurstuWningi r viWleigjendurnverandihsaleigub;takerfiogeigendurbWarhsnWisnverandi_ vaxta e= b;takerfi_ ԀsemgengiWertfrfrumvarpinu.Xannigeru_ meWalhsaleigubtur_ Ԁnverandi 0 kerfiyfirleitthrrienvaxtabturhjtekjulgriheimilummeWbrnogmunsmunuraukast  meWupptkunUjuhsnWisb;takerfi.NUjakerfiWmunhinsvegaraukatalsvertstyrkitil  barnlausrahj;naogbarnlausraeinstaklingasemleigjaenYeimtilvikumhefurstuWningurinn i vaxtab;takerfinuveriWumtalsvertmeirienhsaleigub;takerfinu.Lokserfimmtalagi \4 bentYaWaWaukinn_ rkisstuWningur_ ԀviWleigjendurviWnverandiaWstWurleigumarkaWi ' munaWllumlkindumleiWatilhkkunar_ leiguverWi_ ,semkynniaWskilameiribatafyrir  leigusalaenfyrirleigjendur,aukYesssemsveitarflgkynnuaWdragarsnumsrstku  hsaleigub;tum. `