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ذmanns‚stofu,€rkisskattstjً;ًra,€Sambandi€slenskra€sveitarflaga,€Samtkum€ferًWًaًYًjً;ًnustunnar,ذ ½• ذSam‚tkum€fjrmlafyrirtkja,€SًUًslumannaflagi€ً0ًslands,€VeiًWًiklbbnum€Streng,€ًXًjً;ًًWًskrذ ˆ` ذً0ًs‚lands€og€gmundi€Jً;ًnassyni.€ًXً€barst€nefndinni€sameiginleg€umsgn€Samtaka€at‚vinnuƒذ S+! ذlfsins€og€ViًWًskiptarًWًs€ً0ًslands.ذ ِ" ذààMeًWً€frumvarpinu€eru€lagًWًar€til€breytingar€€fjً;ًrum€lagablkum€sem€geyma€kvًWًi€umذ éء# ذeignarrًWً,€nًUًtingu€og€skrningu€fasteigna,€nnar€tiltekiًWً€€lgum€um€eignarrtt€og€afnotarttذ ´ Œ$ ذfasteigna,€nr.€19/1966,€ًYًinglًUًsingalgum,€nr.€39/1978,€lgum€skrningu€og€mat€fasteigna,ذ !W% ذnr.€6/2001,€og€jarًWًalgum,€nr.€81/2004.ذ J""& ذجٍٍBreytingar€€lgum€um€eignarrtt€og€afnotartt€fasteigna,€nr.€19/1966€(1.€og€2.€gr.).ذ à#¸( ذٍٍََUndanًYًguheimild€rًWًherra.ذ «$ƒ ) ذََààً0ً€1.€gr.€frumvarpsins€eru€lagًWًar€til€breytingar€€undanًYًguheimild€rًWًherra€skv.€2.€mgr.ذ v%N!* ذ1.€gr.€laga€um€eignarrtt€og€afnotartt€fasteigna.ذ A&"+ ذààViًWً€meًWًferًWً€mlsins€komu€fram€sjً;ًnarmiًWً€um€aًWً€veita€tti€slenskum€fjrmlafyrirtkjƒذ 'ن", ذum€sem€skrًWً€eru€€markaًWً€almenna€undanًYًgu€fr€1.€gr.€laga€um€eignarrtt€og€afnotarttذ ×'¯#- ذfasteigna,€nr.€19/1966,€m.a.€€ljً;ًsi€2.€mgr.€22.€gr.€laga€um€fjrmlafyrirtki,€nr.€161/2002,ذ ¢(z$. ذsem€heimilar€viًWًskiptabnkum€aًWً€yfirtaka€eignir€til€aًWً€tryggja€fullnustu€krafna€sinna.ذ m)E%/Œ ذر 9¼رâ âض€yےےضش_شâ âر رààMeiri€hlutinn€bendir€€aًWً€einstaklingar€og€lgaًWًilar€€EES„svًWًinu€eru€almennt€undanƒذ ( ذًYًegnir€skilyrًWًum€1.€gr.€laganna,€sbr.€2.€tlul.€4.€mgr.€1.€gr.€Undantekningarregla€tluliًWًarinsذ َث ذtekur€m.a.€til€slenskra€fjrmlafyrirtkja€sem€falla€undir€skilyrًWًi€reglunnar,€sbr.€einnigذ ¾– ذreglu‚gerًWً,€nr.€702/2002,€um€rtt€tlendinga,€sem€falla€undir€samninginn€um€Evrً;ًpska€efnaƒذ ‰a ذhagssvًWًiًWً€eًWًa€stofnsamning€Frverslunarsamtaka€Evrً;ًpu,€til€aًWً€ًWًlast€eignarrtt€eًWًa€afƒذ T, ذnota‚rtt€yfir€fasteignum.€Meiri€hlutinn€telur€ًYًv€ekki€tilefni€til€aًWً€sett€verًWًi€almenn€undanƒذ ÷ ذًYًga€fr€1.€gr.€laganna.ذ êآ ذجٍٍEndurskoًWًun.ذ € X ذََààViًWً€meًWًferًWً€mlsins€var€bent€€aًWً€orًWًalag€1.€tlul.€4.€mgr.€1.€gr.€laga€um€eignarrtt€ogذ K# ذafnotartt€fasteigna€ًYًarfnist€endurskoًWًunar€aًWً€teknu€tilliti€til€ًYًess€aًWً€ً;ًvissa€rkir€um€til€hvaًWًaذ î ذrttinda€kvًWًiًWً€taki€til.€S€ً;ًvissa€hafi€valdiًWً€ً;ًsamrmi€€framkvmd.ذ ل¹ ذààMeiri€hlutinn€beinir€ًYًv€til€forstisrًWًuneytis,€€samrًWًi€viًWً€dً;ًmsmlarًWًuneyti,€aًWً€kannaذ ¬ „ ذmeًWً€nnari€htti€framkvmd€€grundvelli€ًYًessa€kvًWًis€og€meta€hvort€tilefni€er€til€aًWً€endurƒذ wO ذskoًWًa€kvًWًiًWً€meًWً€hliًWًsjً;ًn€af€niًWًurstًWًu€slkrar€knnunar.ذ B ذجٍٍBreytingar€€ًYًinglًUًsingalgum,€nr.€39/1978€(3.€gr.).ذ ط° ذََààMeًWً€3.€gr.€frumvarpsins€er€lagt€til€aًWً€afsali€verًWًi€ekki€ًYًinglًUًst€sem€eignarheimild€ef€ًYًaًWًذ £{ 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ذhlut‚inn€fram€aًWً€hugtakiًWً€afsal€skv.€21.€gr.€ًYًinglًUًsingalaga€hefur€veriًWً€skًUًrt€rmt€aًWً€ًYًv€leytiذ \4 ذaًWً€ًYًaًWً€nr€bًWًi€til€kaupsamninga€og€ً?ًlokaafsalaً ً.€Ekki€er€alltaf€samiًWً€um€srstakan€af‚hendƒذ 'ے ذingardag€heldur€getur€veriًWً€tiltekiًWً€aًWً€fasteign€skuli€afhent€€ً;ًtilgreindu€tmamarki,€en€aًWًذ ٍت ذupp‚fylltu€kveًWًnu€skilyrًWًi.€Meiri€hlutinn€telur€ًYًv€aًWً€ًYًaًWً€atriًWًi€ًYًarfnast€frekari€tfrslu€ogذ ½• ذskoًWًunar€og€beinir€ًYًv€til€forstisrًWًuneytis,€€samrًWًi€viًWً€dً;ًmsmlarًWًuneytis,€aًWً€kannaذ ˆ` ذًYًaًWً€atriًWًi€nnar.ذ S+! ذجٍٍBreytingar€€lgum€um€skrningu€og€mat€fasteigna,€nr.€6/2001€(4.€gr.).ذ éء# ذََààFyrir€nefndinni€komu€fram€sjً;ًnarmiًWً€um€aًWً€fela€ًXًjً;ًًWًskr€ً0ًslands€ًYًaًWً€hlutverk€aًWً€rƒذ ´ Œ$ ذskurًWًa€um€skrningu€eignarmarka,€landamerkja€og€rnefna€jarًWًa.€Meiri€hlutinn€bendir€€aًWًذ !W% ذtil€stendur€aًWً€endurskoًWًa€lggjf€um€landamerki€og€skrningu€merkja€lands,€meًWً€ًYًaًWً€fyrirذ J""& 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ذجٍٍBreytingar€€jarًWًalgum,€nr.€81/2004€(5.ً!ً17.€gr.).ذ ‰a ذٍٍََMarkmiًWً€(5.€gr.).ذ T, ذََààً0ً€5.€gr.€frumvarpsins€eru€lagًWًar€til€breytingar€€markmiًWًskvًWًi€1.€gr.€jarًWًalaga,€nr.ذ ÷ ذ81/2004.ذ êآ ذààViًWً€meًWًferًWً€mlsins€var€taliًWً€skorta€greiningu€€ًYًv€hvernig€breytingin€hefًWًi€hrif€ذ µ چ ذnnur€kvًWًi€jarًWًalaga€og€tlkun€ًYًeirra.€Um€vri€aًWً€rًWًa€verulega€efnisbreytingu.€Ennذ € X ذfrem‚ur€voru€gerًWًar€athugasemdir€ًYًess€efnis€aًWً€svo€virtist€sem€frumvarpinu€vri€ekki€tlaًWًذ K# ذaًWً€styًWًja€viًWً€ferًWًaًYًjً;ًnustu€sem€framtًWًaratvinnugrein€€landsbyggًWًinni.€ًXًannig€vri€markƒذ î ذmiًWًskvًWًi€frumvarpsins€of€opiًWً,€ً;ًljً;ًst€og€matskennt€um€hvers€konar€formuًWً€nًUًting€nnurذ ل¹ ذen€matvlaframleiًWًsla€og€hefًWًbundinn€landbnaًWًur€teldist€forsvaranleg.ذ ¬ „ ذààً0ً€minnisblaًWًi€forstisrًWًuneytis€er€tekiًWً€fram€aًWً€€grunninn€s€um€aًWً€rًWًa€orًWًa‚lags‚breytƒذ wO ذingar€€kvًWًinu€til€aًWً€draga€skًUًrar€fram€ًYً€hagsmuni€sem€lgunum€s€tlaًWً€aًWً€vernda.€AًWًذ B ذmati€rًWًuneytisins€hefur€breytingin€sem€slk€ekki€teljandi€hrif€€nnur€gildandi€kvًWًiذ ه ذjarًWًa‚laga€aًWً€mati€rًWًuneytisins.€AًWً€auki€tekur€rًWًuneytiًWً€undir€mikilvgi€ferًWًaًYًjً;ًnustunnar.ذ ط° ذًXًr€breytingar€sem€lagًWًar€eru€til€€5.€gr.€frumvarpsins€felast€m.a.€€ًYًv€aًWً€stefnumiًWًum€€borًWًذ £{ ذviًWً€byggًWًaًYًrً;ًun,€nttruvernd€og€sjlfbra€landnًUًtingu€verًWًur€gert€hrra€undir€hfًWًi€ذ nF ذmark‚miًWًskvًWًinu.€ًXً€kemur€fram€aًWً€ekki€s€tlunin€aًWً€fjalla€srstaklega€um€einstakarذ 9 ذatvinnugreinar,€meًWً€ًYًeirri€undantekningu€aًWً€ًYًar€er€vikiًWً€srstaklega€aًWً€landbnaًWًi.€Helgastذ ـ ذًYًaًWً€af€ًYًv€aًWً€mrg€kvًWًi€jarًWًalaga€sna€srstaklega€aًWً€landbnaًWًarlandi€og€rktanleguذ د§ ذlandi.ذ ڑr ذààMeiri€hlutinn€tekur€undir€sjً;ًnarmiًWً€rًWًuneytisins€€ًYًessum€efnum€og€telur€breytingar€ذ e= ذkvًWًinu€vera€til€skًUًringar.€ًXً€telur€meiri€hlutinn€aًWً€€5.€gr.€frumvarpsins€endurspeglist€sذ 0 ذhersla€aًWً€langtmahagsmunir€rkisins€og€almennings€skuli€hafًWًir€aًWً€leiًWًarljً;ًsi€viًWً€tlkunذ ûس ذog€framkvmd€kvًWًa€jarًWًalaga€sem€og€aًWً€rkir€ًYًjً;ًًWًflagslegir€hagsmunir€su€bundnir€viًWًذ ئ‍ ذًYًaًWً€hvernig€nًUًtingu€€landi€og€landgًWًum€er€httaًWً€€hverjum€tma.€Meiri€hlutinn€leggur€ًYًً;ًذ ‘i ذtil€aًWً€styrkja€orًWًalag€kvًWًisins€og€ًYًaًWً€frt€aftur€til€sama€horfs€og€€drgum€aًWً€frumvarpinuذ \4 ذsem€kynnt€voru€€samrًWًsgtt,€sbr.€ml€nr.€S„34/2020.ذ 'ے ذجٍٍLausn€r€landbnaًWًarnotum€(7.€gr.).ذ ½• ذََààً0ً€7.€gr.€frumvarpsins€er€lagt€til€aًWً€kveًWًiًWً€verًWًi€nnar€€um€hvaًWًa€krfur€beiًWًni€sveitarƒذ ˆ` ذflags€til€rًWًherra€um€aًWً€land€verًWًi€leyst€r€landbnaًWًarnotum€ًYًurfi€aًWً€uppfylla€ًYًannig€aًWًذ S+! ذhn€teljist€tk€til€meًWًferًWًar.€MeًWً€hliًWًsjً;ًn€af€minnisblaًWًi€atvinnuvega„€og€nًUً‚skp‚unarƒذ ِ" ذrًWًuneytis€leggur€meiri€hlutinn€til€aًWً€7.€gr.€falli€brott€og€vsar€€ًYًeim€efnum€til€umfjllunarذ éء# ذum€15.€gr.€frumvarpsins.ذ ´ Œ$ ذجٍٍSkylda€til€aًWً€afla€samًYًykkis€rًWًherra€fyrir€rًWًstfun€fasteignar€(a„liًWًur€8.€gr.).ذ J""& ذََààً0ً€a„liًWً€8.€gr.€frumvarpsins€er€kveًWًiًWً€€um€skyldu€til€aًWً€afla€samًYًykkis€rًWًherra€fyrir€rًWًƒذ #ي' ذstfun€€fasteignum€sem€falla€undir€gildissviًWً€jarًWًalaga€€nnar€greindum€tilvikum.€ViًWً€meًWًƒذ à#¸( ذferًWً€mlsins€var€ًYًetta€fyrirkomulag€gagnrًUًnt,€m.a.€€ljً;ًsi€ًYًess€aًWً€margar€fasteignir€munduذ «$ƒ ) ذfalla€undir€viًWًkomandi€strًWًarmrk.€ً0ً€staًWً€ًYًess€aًWً€rkisvaldinu€vri€t.d.€falinn€forkaupsrtturذ v%N!* ذvri€rًWًherra€faliًWً€of€vًWًtkt€vald€til€aًWً€hlutast€til€um€fasteignaviًWًskipti€€grundvelli€frjlsذ A&"+ ذmats.€ًXً€voru€gerًWًar€athugasemdir€viًWً€aًWً€rًWًherra€vri€heimilt€aًWً€binda€samًYًykki€sitt€skilƒذ 'ن", ذyrًWًum€ًYًar€sem€hvlandi€kvaًWًir€€jrًWًum€vru€lklegar€til€aًWً€takmarka€notkun€ًYًeirra€ogذ ×'¯#- ذdraga€r€verًWًmti€ًYًeirra€og€ًYًar€meًWً€veًWًsetningarhfi.€ً0ً€ًYًv€sambandi€gti€ًYًaًWً€haft€neikvًWًذ ¢(z$. ذhrif€€vilja€erlendra€aًWًila€til€aًWً€fjrfesta€€ferًWًaًYًjً;ًnustu€€ً0ًslandi.€SmuleiًWًis€var€bent€€aًWًذ ( ذafgreiًWًsla€ًYًessara€mla€gti€dregist,€sem€m.a.€gti€leitt€til€tjً;ًns€hagsmunaaًWًila€og€fltذ َث ذkaupendur.€Um€vri€aًWً€rًWًa€ًYًyngjandi€skerًWًingar€€rًWًstfunarrtti€lands€og€gti€faliًWً€ذ ¾– ذsr€takmrkun€€eignarrtti€og€atvinnufrelsi,€sbr.€72.€og€75.€gr.€stjً;ًrnarskrrinnar.€AًWً€aukiذ ‰a ذkomu€fram€sjً;ًnarmiًWً€um€aًWً€kvًWًiًWً€samrmdist€ekki€meginreglum€EES„rttar€um€meًWًalƒذ T, ذhً;ًf,€ش_شlagavissuش_ش€og€bann€viًWً€mismunun.ذ ÷ ذààً0ً€minnisblaًWًi€forstisrًWًuneytis€til€nefndarinnar€kemur€fram€aًWً€taliًWً€s€aًWً€kvًWًiًWً€hafiذ êآ ذً;ًveruleg,€ef€einhver,€hrif€€markaًWًsverًWً€fasteigna,€en€samkvmt€fyrirliggjandi€mati€sذ µ چ ذtlaًWً€aًWً€rlega€yrًWًu€um€40ً!ً50€tilvik€sem€kvًWًiًWً€nًWًi€til,€enda€s€gildissviًWً€kvًWًisinsذ € X ذvel€afmarkaًWً.€ًXً€verًWًi€ekki€sًWً€aًWً€kvًWًiًWً€muni€hafa€neikvًWً€hrif€€erlenda€fjrfestinguذ K# ذ€ferًWًaًYًjً;ًnustu.€Enn€fremur€er€€minnisblaًWًinu€rakiًWً€til€hvaًWًa€sjً;ًnarmiًWًa€rًWًherra€s€m.a.ذ î ذtlaًWً€aًWً€lta€til€viًWً€mat€€umsً;ًknum.€AًWً€auki€s€eitt€af€markmiًWًum€kvًWًisins€aًWً€unnt€verًWًiذ ل¹ ذaًWً€sporna€gegn€spkaupmennsku€meًWً€land€og€samًYًjppun€€eignarhaldi€ًYًess,€en€ngur€aًWًƒذ ¬ „ ذgang‚ur€aًWً€landi€s€forsenda€uppbyggingar€og€nًUًliًWًunar€€landbnaًWًi.€ًً€sama€htt€geti€takƒذ wO ذmark‚aًWً€framboًWً€af€landi€€viًWًrًWًanlegum€kjrum€bitnaًWً€€hagsmunum€landbnaًWًarins.ذ B ذRًWًu‚neytiًWً€telji€gildissviًWً€kvًWًisins€vera€ًYًrngt€og€muni€fremur€styًWًja€viًWً€framًYًrً;ًun€fjlƒذ ه ذbreytts€og€samkeppnishfs€landbnaًWًar€samt€nًUًliًWًun€€atvinnugreininni€til€framtًWًar€litiًWًذ ط° ذheldur€en€hitt.€Auk€ًYًess€telur€rًWًuneytiًWً€mlsmeًWًferًWًartmann€ekki€langan€€almennu€tilliti.ذ £{ ذààEnn€fremur€telur€rًWًuneytiًWً€aًWً€kvًWًiًWً€samrmist€viًWًeigandi€reglum€stjً;ًrnarskrrinnarذ nF ذog€EES„samningsins.€ًXً€bendir€rًWًuneytiًWً€€aًWً€€leiًWًbeiningum€framkvmdastjً;ًrnar€ESBذ 9 ذum€kaup€€landbnaًWًarlandi€fr€2017€s€rًWًgert€aًWً€rki€geti€€lgum€kveًWًiًWً€€um€sam‚ًYًykkisƒذ ـ ذskyldu€€borًWً€viًWً€ًYً€sem€felst€€a„liًWً€8.€gr.€ViًWً€vinnslu€frumvarpsins€hafi€veriًWً€litiًWً€til€umƒذ د§ ذrddra€leiًWًbeininga€ESB€aًWً€ًYًv€marki€sem€ًYًr€gtu€tt€viًWً€€EES„rtti,€ًYًً;ً€meًWً€ًYًeim€fyrirƒذ ڑr ذvara€aًWً€ekki€s€sjlfgefiًWً€aًWً€viًWًkomandi€reglur€EES„rttar€og€ESB„rttar€hafi€sama€efnisƒذ e= ذinntak€€llum€tilfellum.€AًWً€auki€telur€rًWًuneytiًWً€aًWً€meًWً€kvًWًinu€s€gtt€meًWًalhً;ًfs€og€ًYًaًWًذ 0 ذtaliًWً€vel€falliًWً€til€aًWً€n€ًYًeim€markmiًWًum€sem€aًWً€s€stefnt€og€nauًWًsynlegt€til€aًWً€ًYًeim€markƒذ ûس ذmiًWً‚um€verًWًi€nًWً€€viًWًhltandi€htt.ذ ئ‍ ذààMeiri€hlutinn€rttar€aًWً€samkvmt€125.€gr.€EES„samningsins€hefur€samningurinn€enginذ ‘i ذhrif€€reglur€samningsaًWًila€um€skipan€eignarrttar.€Slkar€reglur€€lgum€samningsrkja€fallaذ \4 ذًYًv€€grunninn€utan€gildissviًWًs€samningsins.€Meiri€hlutinn€fr€ekki€annaًWً€sًWً€en€aًWً€a„liًWًurذ 'ے ذ8.€gr.€frumvarpsins€samrًUًmist€meginreglum€EES„rttar€og€rmist€innan€ًYًess€svigrms€semذ ٍت ذEES„samningurinn€veitir€rkjum€til€lagasetningar€um€skipan€eignarrttar,€m.a.€um€jarًWًir,€auًWًƒذ ½• ذlindir€€jrًWًu€og€nnur€fasteignarttindi,€aًWً€ًYًv€marki€sem€ًYًessi€viًWًfangsefni€falla€€annaًWًذ ˆ` ذborًWً€undir€gildissviًWً€EES„samningsins.€ًXً€tekur€meiri€hlutinn€undir€aًWً€samًYًykkisregla€a„ذ S+! ذliًWًar€8.€gr.€frumvarpsins€s€best€falliًWً€til€aًWً€n€ًYًeim€markmiًWًum€sem€stefnt€er€aًWً€og€gangiذ ِ" ذekki€lengra€en€nauًWًsynlegt€ًYًykir.€ًXً€telur€meiri€hlutinn€aًWً€kvًWًiًWً€samrmist€stjً;ًrnarskrذ éء# ذog€helgist€af€mlefnalegum€sjً;ًnarmiًWًum€sem€og€feli€€sr€almenna€takmrkun€€rًWً‚stf‚unarƒذ ´ Œ$ ذheimild€€kveًWًnum€tilvikum.€ًXً€telur€meiri€hlutinn€aًWً€valdheimild€rًWًherra€s€ngilegaذ !W% ذafmrkuًWً€enda€er€rًWًherra€bundinn€af€sjً;ًnarmiًWًum€skv.€9.€og€10.€mgr.€a„liًWًar€8.€gr.€frumƒذ J""& ذvarps‚ins.€AًWً€ًWًru€leyti€tekur€meiri€hlutinn€undir€ًYًau€sjً;ًnarmiًWً€sem€rakin€eru€€greinargerًWًذ #ي' ذmeًWً€frumvarpinu,€m.a.€€kafla€4.5.3.ذ à#¸( ذààًXً€var€bent€€aًWً€€kvًWًinu€virtist€ekki€gerًWًur€greinarmunur€€lgbًUًlum€eftir€ًYًv€hvortذ «$ƒ ) ذًYًar€vri€stundaًWًur€landbnaًWًur€eًWًa€ekki.€skilegt€vri€aًWً€miًWًa€samًYًykkisskyldu€rًWًherraذ v%N!* ذviًWً€land€sem€vri€vel€falliًWً€til€bvruframleiًWًslu€en€ekki€hvers€kyns€lgbًUًli€ً;ًhًWً€skilyrًWًumذ A&"+ ذlandsins.€ً0ً€minnisblaًWًi€forstisrًWًuneytisins€er€ًYًv€ekki€mً;ًtmlt.€ًً€hinn€bً;ًginn€hafi€veriًWًذ 'ن", ذtekin€s€kvrًWًun€aًWً€miًWًa€gildissviًWً€kvًWًisins€viًWً€skrningu€€lgbًUًlaskr€af€hag‚kvmnisƒذ ×'¯#- ذstًWًum.€ًXً€s€meًWً€6.€og€11.€gr.€frumvarpsins€lagt€til€aًWً€hugtakiًWً€lgbًUًli€€jarًWًalgum€verًWًiذ ¢(z$. ذaf‚markaًWً€viًWً€starfsemi€sem€telst€til€landbnaًWًar.€HugtakiًWً€landbnaًWًur€s€skilgreint€rmtذ ( ذ€lgunum€og€takmarkast€ًYًaًWً€ekki€viًWً€bskap€eًWًa€bvruframleiًWًslu.ذ َث ذààMeiri€hlutinn€telur€ekki€stًWًu€til€aًWً€einskorًWًa€samًYًykki€rًWًherra€viًWً€ًYًaًWً€land€sem€s€velذ ¾– ذfalliًWً€til€bvruframleiًWًslu.€ً0ً€ًYًv€samhengi€rttar€meiri€hlutinn€aًWً€verndarhagsmunirذ ‰a ذkvًWًa€frumvarpsins€einskorًWًast€ekki€viًWً€landbnaًWًarland€eًWًa€rktanlegt€land€heldur€ltaذ T, ذًYًeir€ekki€sًWًur€aًWً€nttruauًWًlindum€undir€og€€yfirborًWًi€jarًWًar.ذ ÷ ذààEnn€fremur€komu€fram€athugasemdir€viًWً€ًYًau€strًWًarmrk€sem€eru€tilgreind€€kvًWًinu,ذ êآ ذen€fram€komu€bًWًi€sjً;ًnarmiًWً€um€lgri€eًWًa€hrri€viًWًmiًWً.€ً0ً€minnisblaًWًi€rًWًuneytisins€varذ µ چ ذ€ًYًessu€sambandi€rttaًWً€aًWً€kvًWًum€frumvarpsins€s€m.a.€tlaًWً€aًWً€vinna€gegn€sp‚kaupƒذ € X ذmennsku€meًWً€land€og€nttruauًWًlindir€undir€og€€yfirborًWًi€jarًWًar,€svo€og€samًYًjppunذ K# ذeignar‚halds€€ًYًessum€gًWًum.ذ î ذààMeiri€hlutinn€telur€tilgreind€strًWًarmrk€€a„liًWً€8.€gr.€frumvarpsins€vera€mlefnaleg€miًWًaًWًذ ل¹ ذviًWً€fyrirliggjandi€upplًUًsingar€um€strًWً€jarًWًa€sem€raktar€eru€€€kafla€2.2.1.€€greinargerًWً.ذ ¬ „ ذMeiri€hlutinn€bendir€€ًYًv€samhengi€€aًWً€upplًUًsingar€um€landskrningu€og€strًWً€eru€afذ wO ذskorn‚um€skammti€og€er€frumvarpinu€m.a.€tlaًWً€aًWً€rًWًa€bً;ًt€€ًYًv.€Meiri€hlutinn€telur€ًYًً;ًذ B ذekkert€ًYًv€til€fyrirstًWًu€aًWً€strًWًarmrkin€verًWًi€endurskoًWًuًWً€ًYًegar€frekari€upplًUًsingar€liggjaذ ه ذfyrir€og€ef€reynsla€og€forsendur€gefa€tilefni€til€ًYًess.ذ ط° ذààًXً€var€bent€€samspil€ًYًinglًUًsingar€og€nauًWًungarslu€viًWً€kvًWًi€frumvarpsins.€ًXًannigذ £{ ذgeti€skortur€€yfirsًUًn€leitt€til€ًYًess€aًWً€sًUًslumnnum€verًWًi€illfrt€aًWً€gta€aًWً€skilyrًWًum€kvًWًƒذ nF ذis‚ins€viًWً€ًYًinglًUًsingu.€HvaًWً€varًWًar€samspil€viًWً€nauًWًungarslu€geti€ًYًaًWً€leitt€til€ًYًess€aًWً€hafaذ 9 ذhrif€€fullnusturtt€veًWًhafa€og€ًYًannig€skert€lnshfi€eigenda€fasteigna.ذ ـ ذààً0ً€minnisblaًWًi€rًWًuneytisins€er€tekiًWً€fram€aًWً€skortur€€yfirsًUًn€yfir€upplًUًsingar€um€eignarƒذ د§ ذhald€€landi€og€strًWً€landeigna€s€birtingarmynd€vًWًtkari€vanda.€ًًkvًWًum€frumvarpsinsذ ڑr ذs€m.a.€tlaًWً€aًWً€rًWًa€bً;ًt€€ًYًessu.€ًXً€s€sًUًslumnnum€samkvmt€kvًWًum€frumvarpsinsذ e= ذekki€tlaًWً€aًWً€gegna€eftirlitshlutverki€varًWًandi€nnur€atriًWًi€en€ًYًau€sem€ًYًeim€er€unnt€aًWً€staًWًƒذ 0 ذreyna€meًWً€einfldum€htti€viًWً€ًYًinglًUًsingu.€Eftirlitshlutverk€sًUًslumanna€€tengslum€viًWًذ ûس ذjarًWًa‚lg€markist€ًYًv€af€ًYًeim€upplًUًsingum€sem€su€sًUًslumnnum€aًWًgengilegar€€hverjumذ ئ‍ ذtma.€ًXً€tekur€rًWًuneytiًWً€fram€aًWً€a„liًWًur€8.€gr.€mundi€m.a.€gilda€um€rًWًstfun€eignarrttindaذ ‘i ذ€kjlfar€nauًWًungarslu€eignar,€ًYً.e.€€tilvikum€ًYًar€sem€kaupandi€eignar€viًWً€nauًWًungarsluذ \4 ذflli€undir€gildissviًWً€kvًWًisins.€RًWًuneytiًWً€telji€ekki€frt€aًWً€nauًWًungarsala€verًWًi€almenntذ 'ے ذundan‚ًYًegin€gildissviًWًi€samًYًykkisreglu€kvًWًisins.€AًWً€auki€megi€reikna€meًWً€ًYًv€aًWً€afƒذ ٍت ذgreiًWًslu€umsً;ًkna€um€samًYًykki€fyrir€rًWًstfun€€kjlfar€nauًWًungarslu€yrًWًi€almennt€hraًWًaًWًذ ½• ذaًWً€teknu€tilliti€til€aًWًstًWًna.ذ ˆ` ذààMeiri€hlutinn€tekur€fram€aًWً€frumvarpiًWً€er€hluti€af€ًYًeirri€endurskoًWًun€sem€€sr€staًWً€ذ S+! ذjarًWًa‚lgum€og€samspili€ًYًeirra€viًWً€nnur€lg.€Hins€vegar€rttar€meiri€hlutinn€mikilvgi€ًYًessذ ِ" ذaًWً€sًUًslumnnum€verًWًi€gert€kleift€aًWً€sinna€lgbundnu€hlutverki€snu€og€embttunum€veittذ éء# ذnauًWً‚synleg€tki€og€tً;ًl€til€ًYًess.€Meiri€hlutinn€leggur€mikla€herslu€€aًWً€brugًWًist€verًWًi€viًWًذ ´ Œ$ ذbend‚ingum€sًUًslumanna€€ًYًessum€efnum€eftir€ًYًv€sem€ًYًrf€er€€enda€er€kveًWًiًWً€€um€€54.€gr.ذ !W% ذjarًWًa‚laga€aًWً€ً;ًheimilt€s€aًWً€ًYًinglًUًsa€skjlum€um€aًWًilaskipti€aًWً€fasteignum€sem€lgin€gildaذ J""& ذum,€nema€fyrir€liggi€aًWً€kvًWًa€laganna€hafi€veriًWً€gtt.ذ #ي' ذààًXً€telur€meiri€hlutinn€sig€hafa€komiًWً€aًWً€einhverju€leyti€til€mً;ًts€viًWً€sjً;ًnarmiًWًin€um€flunذ à#¸( ذsamًYًykkis€vegna€nauًWًungarslu€eignar€€ًYًeim€tilvikum€ًYًegar€um€er€aًWً€rًWًa€viًWًskiptabanka,ذ «$ƒ ) ذsparisjً;ًًWًi€og€lnafyrirtki€og€vsar€€ًYًeim€efnum€til€umfjllunar€um€4.€mgr.€a„liًWًar€8.€gr.ذ v%N!* ذfrum‚varpsins.ذ A&"+ ذààEnn€fremur€komu€fram€athugasemdir€ًYًess€efnis€aًWً€afla€ًYًyrfti€samًYًykkis€ef€afnotartturذ 'ن", ذvri€til€lengri€tma€en€fimm€ra€sem€og€aًWً€skylt€yrًWًi€aًWً€ًYًinglًUًsa€skjlum€um€stofnun€eًWًaذ ×'¯#- ذyfirfrslu€afnotarttinda€yfir€eign€til€lengri€tma€en€fimm€ra,€sbr.€1.€mgr.€a„liًWًar€8.€gr.€og€13.ذ ¢(z$. ذgr.€frumvarpsins.€TaliًWً€var€aًWً€skilyrًWًi€um€fimm€r€vri€of€stuttur€tmi€og€veitti€ekki€ngilegtذ ( ذsvigrm,€t.d.€ef€leigutaki€ًYًyrfti€eًWًa€tlaًWًi€aًWً€rًWًast€€fjrfestingar.€Meiri€hlutinn€hefur€skilnƒذ َث ذing€€ًYًv€sjً;ًnarmiًWًi€og€leggur€til€breytingar€€framangreindum€kvًWًum€ًYًannig€aًWً€leigu‚tmƒذ ¾– ذinn€sem€verًWًi€miًWًaًWًur€viًWً€verًWًi€sj€r€€staًWً€fimm.ذ ‰a ذجًٍٍ:ًskipt€sameign€(3.€mgr.€a„liًWًar€8.€gr.).ذ ÷ ذََààً0ً€3.€mgr.€a„liًWًar€8.€gr.€er€tekiًWً€fram€aًWً€kvًWًiًWً€gildi€ًYًً;ًtt€beinn€eignarrttur€eًWًa€af‚notaƒذ êآ ذrttur€yfir€fasteign€taki€aًWًeins€til€hluta€hennar,€svo€sem€kveًWًins€eignarhluta€€henni€s€umذ µ چ ذً;ًskipta€sameign€aًWً€rًWًa€eًWًa€tiltekinna€mannvirkja,€hlunninda€eًWًa€fasteignarttinda€sem€tilƒذ € X ذheyra€henni.€Fram€komu€athugasemdir€um€aًWً€strًWًarmrk€sem€tilgreind€eru€€a„liًWً€8.€gr.ذ K# ذgtu€leitt€til€ًYًess€aًWً€ً;ًskipt€land€jarًWًa€yrًWًi€sett€€kveًWًiًWً€uppnm€meًWً€ًYًv€aًWً€lta€€sam‚eignƒذ î ذina€€heild€€staًWً€ًYًess€eignarhluta€sem€landeigandi€€€raun.ذ ل¹ ذààً0ً€greinargerًWً€kemur€fram€aًWً€eًWًlilegt€s€aًWً€samًYًykkisskylda€skv.€1.€og€2.€mgr.€a„liًWًar€8.ذ ¬ „ ذgr.€velti€€hlutlgum€og€skًUًrum€viًWًmiًWًunum€aًWً€ًYًessu€leyti€enda€horfir€ًYًaًWً€til€verulegar€einƒذ wO ذfld‚unar,€einkum€fyrir€ًYً€sem€leita€ًYًurfa€samًYًykkis€rًWًherra€samkvmt€kvًWًinu,€endaذ B ذhvli€byrgًWً€€ًYًv€aًWً€gta€aًWً€skilyrًWًum€hennar€€viًWًtakanda€rttar,€sbr.€13.€mgr.€ًYًess.€Meiriذ ه ذhlutinn€tekur€einnig€fram€aًWً€hagnًUًtingarrttur€sameigenda€tekur€ً;ًskipt€til€sameignarlandsذ ط° ذ€heild€sinni,€aًWً€teknu€tilliti€til€rttinda€annarra€sameigenda.€ًXًv€getur€veriًWً€rًWًugt€aًWً€miًWًaذ £{ ذviًWً€nnur€viًWًmiًWً€aًWً€ًYًessu€leyti,€enda€eiga€sameigendur€ekki€kveًWًinn€hektarafjlda€eًWًa€afƒذ nF ذmarkaًWًar€spildur€innan€sameignarlands€hver€um€sig,€heldur€eiga€ًYًeir€kveًWًin€eignarhlutfllذ 9 ذ€llu€sameignarlandinu€eins€og€ًYًaًWً€leggur€sig,€og€tekur€hagnًUًtingarrttur€til€ًYًess€€heild.€ًXًذ ـ ذrttar€meiri€hlutinn€aًWً€gildissviًWً€kvًWًisins€er€tiltlulega€ًYًrngt€og€er€tlaًWً€aًWً€um€verًWًiذ د§ ذaًWً€rًWًa€u.ًYً.b.€40ً!ً50€tilvik€€ri€ًYًar€sem€skiliًWً€yrًWًi€samًYًykki€rًWًherra.ذ ڑr ذجٍٍUndanًYًga€fr€skyldu€til€aًWً€afla€samًYًykkis€rًWًherra€fyrir€rًWًstfun€fasteignar€(4.€mgr.€a„ذ 0 ذliًWًar€8.€gr.).ذ ûس ذََààًXً€komu€fram€sjً;ًnarmiًWً€um€aًWً€rًWًstfun€fasteignar€milli€samstًWًuflaga€tti€aًWً€vera€alƒذ ئ‍ ذmennt€undanًYًegin€samًYًykkisskyldu€rًWًherra.€ً0ً€minnisblaًWًi€forstisrًWًuneytis€kemur€framذ ‘i ذaًWً€slk€undanًYًga€mundi€fela€€sr€fullmikla€tvkkun€€4.€mgr.€a„liًWًar€8.€gr.€frumvarpsinsذ \4 ذog€gti€t.d.€faliًWً€€sr€aًWً€rًWًstfun€fasteignar€milli€flaga€meًWً€gjrً;ًlkan€tilgang€og€starf‚semiذ 'ے ذyrًWًi€undanًYًegin€samًYًykkisskyldu.€ً0ً€ljً;ًsi€ًYًess€telur€meiri€hlutinn€ekki€stًWًu€til€aًWً€kveًWًaذ ٍت ذ€um€undanًYًgu€samstًWًuflaga€€ًYًessum€efnum.ذ ½• ذààAًWً€auki€komu€fram€sjً;ًnarmiًWً€um€aًWً€skylda€til€aًWً€afla€samًYًykkis€rًWًherra€fyrir€rًWًstfunذ ˆ` ذfasteignar€samkvmt€jarًWًalgum€mundi€takmarka€heimild€fjrmlafyrirtkja€til€aًWً€yfirtakaذ S+! ذeignir€til€aًWً€tryggja€fullnustu€krfu,€sbr.€2.€mgr.€22.€gr.€laga€um€fjrmlafyrirtki.€Ekki€vriذ ِ" ذgert€rًWً€fyrir€undanًYًgu€€slkri€skyldu€€4.€mgr.€a„liًWًar€8.€gr.€frumvarpsins€€ًYًeim€tilvikumذ éء# ذًYًar€sem€viًWًtakandi€rttar€er€fjrmlafyrirtki€eًWًa€sparisjً;ًًWًur€€skilningi€laga€um€fjr‚mlaƒذ ´ Œ$ ذfyrirtki.€ً0ً€ًYًv€samhengi€var€jafnframt€bent€€aًWً€slk€rًWًstfun€gti€rًUًrt€verًWًmti€eigna€semذ !W% ذfjrmlafyrirtki€hafa€tekiًWً€veًWً€.ذ J""& ذààMeiri€hlutinn€tekur€undir€framangreint€og€leggur€til€breytingar€ًYًess€efnis€aًWً€a„liًWًur€8.€gr.ذ #ي' ذfrumvarpsins€gildi€ekki€um€yfirtku€viًWًskiptabanka,€sparisjً;ًًWًa€og€lnafyrirtkja€€eignumذ à#¸( ذtil€aًWً€tryggja€fullnustu€krfu,€sbr.€2.€mgr.€22.€gr.€laga€um€fjrmlafyrirtki.ذ «$ƒ ) ذجٍٍSjً;ًnarmiًWً€sem€rًWًherra€ber€aًWً€lta€til€(9.€og€10.€mgr.€a„liًWًar€8.€gr.).ذ A&"+ ذََààً0ً€9.€og€10.€mgr.€a„liًWًar€8.€gr.€er€m.a.€aًWً€finna€frekari€sjً;ًnarmiًWً€og€atriًWًi€sem€rًWًherra€berذ 'ن", ذâ âaًWً€lta€til€viًWً€mat€€ًYًv€hvort€samًYًykki€skuli€veitt.€GerًWًar€voru€athugasemdir€ًYًess€efnis€aًWًذ ×'¯#- ذًYًau€sjً;ًnarmiًWً€sem€greinir€€ًYًeim€kvًWًum€vru€of€ش&–شâ âmatskennd€og€ً;ًljً;ًs,€og€samrًUًmdust€ekkiذ ( ذkrfum€EES„rttar€um€lagavissu€(e.€legal€certainty).ش'–(¤€شذ َث ذààMeiri€hlutinn€telur€sjً;ًnarmiًWًin€ngjanlega€hlutlg€og€skًUًr,€ًYًً;ًtt€eًWًli€mlsins€samkvmtذ ¾– ذmundi€rًWًherra€ًYًurfa€aًWً€heimfra€ًYًau€€atvik€einstakra€mla.€Til€samanburًWًar€megi€bendaذ ‰a ذ€aًWً€€kvًWًi€norsku€srleyfalaganna€nr.€98€fr€2003€ٍٍ(lov€om€konsesjon€ved€erverv€av€fastذ T, ذeiendom,€konsesjonsloven)€ََer€ًYًaًWً€lagt€€hendur€viًWًkomandi€stjً;ًrnvalds€aًWً€taka€afstًWًu€tilذ ÷ ذumsً;ًkna€um€leyfi€til€framsals€€fasteign€meًWً€vsan€til€hlutlgra€og€sumpart€matskenndraذ êآ ذsjً;ًnarmiًWًa.€Ekki€fst€annaًWً€sًWً€en€aًWً€ًYًaًWً€kerfi€hafi€veriًWً€taliًWً€standast€EES„samninginn€aًWًذ µ چ ذًYًessu€leyti.€ًXً€rttar€meiri€hlutinn€aًWً€ًYًau€sjً;ًnarmiًWً€sem€rًWًherra€er€bundinn€af€skv.€9.€ogذ € X ذ10.€mgr.€kvًWًisins€eru€hlutlgs€eًWًlis€og€ttu€aًWً€uppfylla€krfur€um€skًUًrleika.ذ K# ذààًXً€kemur€m.a.€fram€€10.€mgr.€a„liًWًar€8.€gr.€aًWً€rًWًherra€skuli€aًWً€jafnaًWًi€ekki€veita€samƒذ î ذًYًykki€ef€viًWًtakandi€rttar€og€tengdir€aًWًilar€eiga€fyrir€fasteign€eًWًa€fasteignir€sem€su€samanƒذ ل¹ ذlagt€10.000€hektarar€eًWًa€meira€aًWً€strًWً€nema€umskjandi€sًUًni€fram€€aًWً€hann€hafi€srstakaذ ¬ „ ذًYًrf€fyrir€meira€landrًUًmi€vegna€fyrirhugaًWًra€nota€fasteignar.€ViًWً€meًWًferًWً€mlsins€komuذ wO ذfram€athugasemdir€ًYًess€efnis€aًWً€kvًWًiًWً€fli€€raun€€sr€ًYًak€€hversu€mikiًWً€land€tengdirذ B ذaًWًilar€gtu€eignast€rttindi€yfir,€og€n€tillits€til€ًYًess€hvers€konar€land€vri€um€aًWً€rًWًa€eًWًaذ ه ذtilgangs€rًWًstfunar€aًWً€undanskildu€einu€dmi€um€brekstur.€Fram€komu€sjً;ًnarmiًWً€um€aًWًذ ط° ذkvًWًiًWً€stًWًist€ekki€krfur€EES„rttar.ذ £{ ذààMeiri€hlutinn€tekur€undir€ًYًaًWً€sem€fram€kemur€€minnisblaًWًi€forstisrًWًuneytis€um€aًWًذ nF ذkvًWًiًWً€feli€€sr€skilnaًWً€um€aًWً€afla€ًYًurfi€samًYًykkis€rًWًherra€fyrir€rًWًstfun€eignarrttindaذ 9 ذyfir€fasteignum€€afmrkuًWًum€tilfellum.€Skyldan€virkjast€ef€viًWًtakandi€eignarrttinda€yfirذ ـ ذfast‚eign€og€tengdir€aًWًilar€eiga€fyrir€land€sem€er€samanlagt€yfir€kveًWًnum€strًWًarmrkum.ذ د§ ذًًkvًWًi€feli€ًYًannig€ekki€€sr€afdrttarlaust€ًYًak€aًWً€ًYًessu€leyti,€heldur€felst€€kvًWًinu€skilnƒذ ڑr ذaًWًur€um€samًYًykki€rًWًherra€fyrir€rًWًstfun€eignar€€tilvikum€sem€kvًWًiًWً€tekur€til.€ً0ً€leiًWًƒذ e= ذbein‚ingum€framkvmdastjً;ًrnar€ESB€fr€2017€um€kaup€€landbnaًWًarlandi€s€gert€rًWً€fyrirذ 0 ذaًWً€rki€geti€gripiًWً€til€tvenns€konar€takmarkana€€jarًWًalgum,€m.a.€€ًYًv€skyni€aًWً€sporna€gegnذ ûس ذsp‚kaupmennsku€meًWً€land€og€samًYًjppun€eignarhalds€€landi.€Annars€vegar€m€setja€afƒذ ئ‍ ذdrttarlaust€hmark€€ًYًaًWً€hversu€stً;ًrt€landsvًWًi€einn€eًWًa€tengdir€aًWًilar€geti€tt€og€hins€vegarذ ‘i ذskilja€leyfi€stjً;ًrnvalda€fyrir€kaupum€€landi€umfram€kveًWًiًWً€strًWًarviًWًmiًWً.€SًWًari€og€jafnƒذ \4 ذframt€vgari€leiًWًin€hafi€veriًWً€lgًWً€til€grundvallar€€a„liًWً€8.€gr.€frumvarpsins.€Enn€fremur€erذ 'ے ذlitiًWً€svo€€aًWً€annars€konar€rrًWًi€en€felast€€samًYًykkisreglu€frumvarpsins,€t.d.€bsetu„€og/†ذ ٍت ذeًWًa€bًWًarskylda,€forkaupsrttur€sveitarflaga,€lgmarkstmi€eignarhalds€og€nًUًtingar‚kvaًWً‚irذ ½• ذgeti€ekki€talist€ngjanleg€til€aًWً€markmiًWًum€frumvarpsins€verًWًi€nًWً€meًWً€viًWًhltandi€htti.ذ ˆ` ذجٍٍUpplًUًsingar€um€eignarhald€lgaًWًila€undir€erlendum€yfirrًWًum€o.fl.€(b„liًWًur€8.€gr.).ذ ِ" ذََààً0ً€b„liًWً€8.€gr.€frumvarpsins€er€lagt€til€aًWً€tilteknum€lgaًWًilum,€sem€eiga€bein€eignarrttindiذ éء# ذyfir€fasteign€eًWًa€fasteignarttindum€sem€falla€undir€gildissviًWً€jarًWًalaga,€verًWًi€skylt€aًWً€tilƒذ ´ Œ$ ذkynna€fyrirtkjaskr€rkisskattstjً;ًra€m.a.€um€beint€og€ً;ًbeint€eignarhald€sitt,€svo€og€um€raunƒذ !W% ذveru‚legan€eiganda€eًWًa€eigendur€€skilningi€laga€um€aًWًgerًWًir€gegn€peningaًYًvtti€og€fjrƒذ J""& ذmgn‚un€hryًWًjuverka.ذ #ي' ذààViًWً€meًWًferًWً€mlsins€komu€fram€sjً;ًnarmiًWً€um€mikilvgi€ًYًess€aًWً€upplًUًsingaskyldumذ à#¸( ذaًWًil‚um€s€gert€aًWً€upplًUًsa€um€raunverulegan€eiganda€ً;ًhًWً€ًYًv€hvort€€fyrri€stigum€hafi€veriًWًذ «$ƒ ) ذtil‚kynnt€ًYًar€um€til€fyrirtkjaskrr€€grundvelli€laga€um€skrningu€raunverulegra€eigenda,€nr.ذ v%N!* ذ82/2019.€Meiri€hlutinn€tekur€undir€framangreint€og€leggur€til€breytingar€ًYًess€efnis.€ً0ً€ًYًv€samƒذ A&"+ ذhengi€telur€meiri€hlutinn€aًWً€slk€rleg€upplًUًsingagjf€s€til€ًYًess€fallin€aًWً€auka€gًWًi€og€reiًWًƒذ 'ن", ذan‚leika€upplًUًsinga€um€raunverulega€eigendur€til€samrmis€viًWً€alًYًjً;ًًWًlegar€skuldbindingarذ ×'¯#- ذ€sviًWًi€varna€gegn€peningaًYًvtti€o.fl.ذ ¢(z$. ذ‡ٍٍStaًWًfesting€landskipta€(9.€gr.).ذ ( ذََààMeًWً€a„liًWً€9.€gr.€frumvarpsins€er€lgًWً€til€s€breyting€aًWً€ًYًaًWً€verًWًi€skilyrًWًi€landskipta€aًWًذ َث ذbreytingin€s€talin€samrًUًmast€gildandi€skipulagstlun.€ViًWً€meًWًferًWً€mlsins€var€bent€€€ًYًvذ ¾– ذsamhengi€aًWً€enn€hefًWًi€ekki€veriًWً€sett€lggjf€um€ً;ًskipta€sameign€€landi€en€mikilvgt€vriذ ‰a ذaًWً€bregًWًast€viًWً€vanda€sem€geti€skapast€€kringum€dreift€eignarhald.ذ T, ذààً0ً€minnisblaًWًi€forstisrًWًuneytisins€er€tekiًWً€fram€aًWً€€sًWًari€stigum€verًWًi€rًWًist€€frekariذ ÷ ذendurskoًWًun€€samspili€jarًWًalaga€viًWً€kvًWًi€skipulagslaga,€meًWً€ًYًaًWً€aًWً€leiًWًarljً;ًsi€aًWً€aukaذ êآ ذsamًYًttingu€€skipulagskvrًWًunum€sveitarflaga€og€hlutverki€rًWًuneytis€landbnaًWًarmlaذ µ چ ذ€ًYًv€ferli.€HvaًWً€varًWًi€landskipti€srstaklega€taki€rًWًuneytiًWً€undir€ًYًaًWً€sjً;ًnarmiًWً€aًWً€ًYًrf€sذ € X ذ€lggjf€um€ً;ًskipta€sameign€€landi,€m.a.€til€aًWً€leysa€r€vandkvًWًum€sem€fylgja€mjg€fjlƒذ K# ذmennu€eًWًa€dreifًWًu€eignarhaldi€sameignarlands.€Stefnt€s€aًWً€ًYًv€aًWً€rًWًast€€gerًWً€tillagna€aًWًذ î ذslkum€kvًWًum€€komandi€misserum.ذ ل¹ ذààMeiri€hlutinn€leggur€herslu€€mikilvgi€ًYًess€aًWً€sett€verًWً€lggjf€um€ً;ًskipta€sameign€ذ ¬ „ ذlandi.€Meiri€hlutinn€beinir€ًYًv€til€rًWًuneytisins€aًWً€rًWًist€verًWًi€€slka€endurskoًWًun€sem€fyrstذ wO ذen€fyrir€liggur€aًWً€stefnt€verًWًi€aًWً€ًYًv€aًWً€rًWًast€€gerًWً€tillagna€aًWً€slkum€kvًWًum€€nstunni.ذ B ذààًXً€tekur€meiri€hlutinn€undir€ًYًaًWً€sem€fram€kemur€€minnisblaًWًi€atvinnuvega„€og€nًUً‚skpƒذ ه ذunarrًWًuneytis€um€aًWً€fella€brott€b„liًWً€9.€gr.€og€vsar€€ًYًeim€efnum€til€umfjllunar€um€15.€gr.ذ ط° ذfrumvarpsinsذ £{ ذجًٍٍXًinglًUًsing€(13.€gr.).ذ 9 ذََààً0ً€13.€gr.€frumvarpsins€er€lagt€til€aًWً€rtthafa€verًWًi€vallt€skylt€aًWً€lta€ًYًinglًUًsa€skjlum€semذ ـ ذfela€€sr€stofnun€eًWًa€yfirfrslu€tiltekinna€eignarrttinda€yfir€fasteignum€eًWًa€rttindum€semذ د§ ذfalla€undir€gildissviًWً€jarًWًalaga.ذ ڑr ذààFyrir€nefndinni€var€bent€€aًWً€kvًWًiًWً€leiddi€til€ًYًess€aًWً€skylt€yrًWًi€aًWً€ًYًinglًUًsa€leigu‚samnƒذ e= ذing‚um€um€veiًWًirttindi€ef€gildistmi€ًYًeirra€vri€fimm€r€eًWًa€lengri.€ًًkvًWًiًWً€leiddi€til€ًYًessذ 0 ذaًWً€ًYًegar€veiًWًivatn€lgi€um€tugi€eًWًa€hundruًWً€jarًWًa€ًYًyrfti€aًWً€ًYًinglًUًsa€leigusamningi€umذ ûس ذveiًWًirttindi€€allar€viًWًkomandi€jarًWًir,€en€slkt€kynni€aًWً€vera€vandkvًWًum€bundiًWً.ذ ئ‍ ذààMeiri€hlutinn€tekur€undir€aًWً€slkt€geti€skapaًWً€kveًWًiًWً€ً;ًhagrًWًi€ًYًegar€kemur€aًWً€ًYًing‚lًUًsƒذ ‘i ذingu€afnotasamninga€um€veiًWًirttindi.€Meiri€hlutinn€leggur€ًYًv€til€breytingar€ًYًess€efnis€aًWًذ \4 ذ13.€gr.€frumvarpsins€gildi€ekki€um€samninga€veiًWًiflaga€um€afnot€af€veiًWًirttindum.€Meiriذ 'ے ذhlut‚inn€bendir€€aًWً€slkir€afnotasamningar€eru€eftir€almennum€reglum€hًWًir€ًYًinglًUًsingu€tilذ ٍت ذaًWً€ًYًeir€njً;ًti€rttarverndar,€svo€sem€gagnvart€grandlausum€ًYًriًWًja€manni.€ًًstًWًa€er€ًYًv€til€aًWًذ ½• ذًYًinglًUًsa€slkum€samningum€ًYًً;ًtt€ًYًaًWً€verًWًi€ekki€beinlnis€skylt€skv.€13.€gr.€ً0ً€ًYًv€samhengiذ ˆ` ذskal€Fiskistofa€halda€skrningu€um€veiًWًivtn€og€veiًWًirttarhafa€skv.€1.€mgr.€12.€gr.€laga€umذ S+! ذlax„€og€silungsveiًWًi,€nr.€61/2006.ذ ِ" ذجٍٍKrafa€um€rbtur,€nauًWًungarsala€o.fl.€(14.€gr.).ذ ´ Œ$ ذََààً0ً€14.€gr.€frumvarpsins€er€lagt€til€aًWً€rًWًherra€verًWًi€veitt€heimild€til€aًWً€krefjast€rbً;ًta€ogذ !W% ذneyta€tiltekinna€rrًWًa€til€aًWً€bregًWًast€viًWً€brotum€gegn€kvًWًum€jarًWًalaga€eًWًa€afleiddraذ J""& ذstjً;ًrn‚valdsfyrirmla.€Fram€komu€sjً;ًnarmiًWً€um€aًWً€3.€mgr.€14.€gr.€fli€€raun€€sr€eignarƒذ #ي' ذnms‚heimild€og€efasemdir€um€aًWً€kvًWًiًWً€uppfyllti€skilyrًWًi€1.€mgr.€72.€gr.€stjً;ًrnarskrrinnarذ à#¸( ذum€almenningsًYًrf.ذ «$ƒ ) ذààAًWً€mati€nefndarinnar€uppfyllir€3.€mgr.€14.€gr.€frumvarpsins€skilyrًWًi€1.€mgr.€72.€gr.ذ v%N!* ذstjً;ًrnar‚skrrinnar,€ًYً.e.€um€lagafyrirmli€og€almannaًYًrf,€og€aًWً€fullt€verًWً€komi€fyrir€eignذ A&"+ ذsem€innleyst€er.€HvaًWً€varًWًar€skilyrًWًi€72.€gr.€stjً;ًrnarskrrinnar€um€almannaًYًrf€felst€hnذ 'ن", ذâ âfyrst€og€fremst€€rttarvrslunauًWًsyn,€€ًYًessu€tilviki€ًYًeirri€nauًWًsyn€aًWً€tryggja€aًWً€kvًWًumذ ×'¯#- ذjarًWًalaga€s€fylgt,€sem€rkir€samflagslegir€hagsmunir€ش&–شâ âstanda€aًWً€auki€til.€SamhliًWًa€er€tryggtذ ( ذaًWً€innlausnarًYًoli€fi€fullt€verًWً€goldiًWً€fyrir€innleysta€eign.ش'–(ٍھشذ َث ذجٍٍReglugerًWًir€o.fl.€(15.€gr.).ذ ‰a ذََààMeًWً€15.€gr.€er€lagt€til€aًWً€rًWًherra€verًWًi€heimilaًWً€aًWً€gefa€t€reglugerًWً€ًYًar€sem€kveًWًiًWً€verًWًiذ T, ذ€um€ًYًau€sjً;ًnarmiًWً€sem€sveitarstjً;ًrn€og€eftir€atvikum€landeiganda€verًWًi€skylt€aًWً€greina,€lًUًsaذ ÷ ذog€meta,€meًWً€tilliti€til€hrifa€€landbnaًWً,€viًWً€beiًWًni€um€lausn€lands€r€landbnaًWًarnotum,ذ êآ ذlandskipti€og€sameiningu€lands€skv.€II.€og€IV.€kafla€jarًWًalaga.€Skal€reglugerًWًin€einnig€hafaذ µ چ ذaًWً€geyma€viًWًmiًWًanir€um€hvernig€skuli€flokka€landbnaًWًarland,€sbr.€4.€mgr.€6.€gr.€laganna.ذ € X ذààً0ً€minnisblaًWًi€atvinnuvega„€og€nًUًskpunarrًWًuneytis€til€nefndarinnar€kemur€fram€aًWً€falliًWًذ K# ذhefur€veriًWً€fr€ًYًv€aًWً€gefa€t€reglugerًWًina.€RًWًuneytiًWً€tilokar€ًYًً;ً€ekki€aًWً€einhverra€leiًWًƒذ î ذbein‚inga€um€stjً;ًrnarframkvmd€€ًYًessu€sviًWًi€geti€veriًWً€ًYًrf€sem€mً;ًta€mtti€€grunni€regluƒذ ل¹ ذgerًWًardraga,€en€telji€rtt€aًWً€horfa€fremur€til€heildrnnar€endurskoًWًunar€kvًWًa€um€landƒذ ¬ „ ذnotkun€og€landskipti.€ً:ًhًWً€ًYًessu€hafi€veriًWً€kveًWًiًWً€aًWً€halda€fram€aًWً€mً;ًta€leiًWًbeiningarذ wO ذum€flokkun€landbnaًWًarlands€€samrًWًi€viًWً€tiltekna€aًWًila.ذ B ذààMeًWً€hliًWًsjً;ًn€af€ًYًv€aًWً€rًWًuneytiًWً€hefur€ekki€lengur€€hyggju€af€gefa€t€umrdda€regluƒذ ه ذgerًWً€sem€gert€s€rًWً€fyrir€€15.€gr.,€sem€og€7.€gr.€og€b„liًWً€9.€gr.€frumvarpsins,€en€ًYًess€€staًWًذ ط° ذaًWً€starfa€meًWً€ًWًrum€htti€aًWً€mlefninu€leggur€meiri€hlutinn€til€viًWًeigandi€breytingar€ذ £{ ذframan‚greindum€kvًWًum€frumvarpsins,€m.a.€meًWً€ًYًv€aًWً€fella€brott€7.€gr.€og€b„liًWً€9.€gr.€AًWًذ nF ذmati€nefndarinnar€s€ًYًً;ً€rtt€aًWً€€15.€gr.€verًWًi€mlt€fyrir€um€heimild€til€aًWً€gefa€t€leiًWً‚beinƒذ 9 ذingar€um€stjً;ًrnarframkvmd€€ًYًessu€sviًWًi,€en€ًYًar€vri€m.a.€hgt€aًWً€setja€leiًWًbeiningar€umذ ـ ذhvernig€flokka€skuli€landbnaًWًarland€eftir€eiginleikum€til€jarًWًrktar,€sem€geti€stutt€viًWًذ د§ ذskipulagsgerًWً€€landbnaًWًarsvًWًum.ذ ڑr ذجٍٍRefsingar€(16.€gr.).ذ 0 ذََààً0ً€16.€gr.€frumvarpsins€er€lagt€til€aًWً€einnig€verًWًi€heimilt€aًWً€beita€refsibyrgًWً€gagnvart€lgƒذ ûس ذaًWًilum€vegna€brota€gegn€lgunum€en€ekki€aًWًeins€gegn€einstaklingum.€ًXً€er€€dmaskyni€talƒذ ئ‍ ذiًWً€upp€hvaًWً€brot€eru€refsiverًWً€€grundvelli€56.€gr.€jarًWًalaga.ذ ‘i ذààViًWً€meًWًferًWً€mlsins€komu€fram€sjً;ًnarmiًWً€um€skًUًrleika€refsiheimilda.€AnnaًWً€hvort€ttiذ \4 ذ€refsikvًWًinu€aًWً€tiltaka€aًWً€ll€brot€gegn€lgunum€su€refsiverًWً€eًWًa€tiltaka€aًWً€llu€leytiذ 'ے ذhvaًWًa€brot€gegn€lgunum€varًWًi€refsingu.€ًXًess€€staًWً€verًWًi€almenn€opin€refsiheimild€€upphafiذ ٍت ذ56.€gr.€laganna€en€meًWً€16.€gr.€frumvarpsins€verًWًi€btt€viًWً€nًUًjum€mlsliًWًum€ًYًar€sem€sذ ½• ذheimild€verًWًi€ًYًrengd€meًWً€srgreiningu€kvًWًa.€LeiًWًi€ًYًetta€til€innbyrًWًis€ً;ًsamrmis€og€getiذ ˆ` ذvaldiًWً€ً;ًvissu€um€hvaًWً€telst€refsivert.ذ S+! ذààMeiri€hlutinn€tekur€undir€framangreind€sjً;ًnarmiًWً€og€telur€rtt€aًWً€gta€innra€samrmisذ ِ" ذog€aًWً€um€s€aًWً€rًWًa€opna€refsiheimild.€MeًWً€hliًWًsjً;ًn€af€skilyrًWًi€1.€mgr.€69.€gr.€stjً;ًrnar‚skrrƒذ éء# ذinnar€um€skًUًrleika€refsiheimilda€er€aًWً€mati€nefndarinnar€ekki€fullngjandi€aًWً€€16.€gr.€frumƒذ ´ Œ$ ذvarpsins€verًWًi€€dmaskyni€talin€upp€tilgreind€brot€gegn€kvًWًum€laganna€ef€ekki€er€umذ !W% ذtmandi€talningu€aًWً€rًWًa.€Meiri€hlutinn€leggur€ًYًess€vegna€til€lagfringar€€16.€gr.ذ J""& ذجٍٍGildistaka€(18.€gr.).ذ à#¸( ذََààFyrir€nefndinni€komu€fram€sjً;ًnarmiًWً€um€aًWً€skilegt€vri€aًWً€veittur€s€sanngjarn€aًWً‚lgƒذ «$ƒ ) ذunar‚tmi€og€ًYً€ًYًurfi€aًWً€veita€stofnunum,€einna€helst€rkisskattstjً;ًra,€tma€til€aًWً€undirbaذ v%N!* ذfram‚kvmd€samkvmt€frumvarpinu.ذ A&"+ 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