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        <preface>
            <p>
                <docNumber>1317/2015</docNumber>
                <docTitle>Verohallinnon päätös pellon keskimääräisestä vuotuisesta tuotosta ja salaojituslisästä</docTitle>
            </p>
        </preface>
        <preamble>
            <formula name="enactingClause">
                <p>Verohallinto on 22 päivänä joulukuuta 2005 varojen arvostamisesta verotuksessa annetun lain (1142/2005) 20 §:n 3 ja 5 momenttien, sellaisina kuin ne ovat laissa 505/2010, nojalla vahvistanut pellon keskimääräisen vuotuisen tuoton ja salaojituslisän vuodelta 2015 toimitettavaa verotusta varten seuraavasti:</p>
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        <body>
            <hcontainer finlex:outline="Säädöksen teksti" name="statuteProvisionsWrapper">
                <section eId="sec_1">
                    <num>1 §</num>
                    <subsection eId="sec_1__subsec_1">
                        <content>
                            <p>Pellon keskimääräinen vuotuinen tuotto hehtaaria kohti eri kunnissa vahvistetaan seuraavassa esitetyiksi määriksi:</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_2">
                        <content>
                            <p>		Tuotto</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_3">
                        <content>
                            <p>Kunta		euroa/ha</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_4">
                        <content>
                            <p>Akaa		75,68</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_5">
                        <content>
                            <p>Alajärvi		25,39</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_6">
                        <content>
                            <p>Alavieska		22,21</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_7">
                        <content>
                            <p>Alavus		35,74</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_8">
                        <content>
                            <p>Asikkala		65,91</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_9">
                        <content>
                            <p>Askola		73,54</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_10">
                        <content>
                            <p>Aura		82,81</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_11">
                        <content>
                            <p>Brändö		39,31</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_12">
                        <content>
                            <p>Eckerö		49,48</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_13">
                        <content>
                            <p>Enonkoski		26,58</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_14">
                        <content>
                            <p>Enontekiö		10,61</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_15">
                        <content>
                            <p>Espoo		85,10</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_16">
                        <content>
                            <p>Eura		72,17</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_17">
                        <content>
                            <p>Eurajoki		66,12</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_18">
                        <content>
                            <p>Evijärvi		20,32</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_19">
                        <content>
                            <p>Finström		65,01</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_20">
                        <content>
                            <p>Forssa		68,24</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_21">
                        <content>
                            <p>Föglö		65,01</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_22">
                        <content>
                            <p>Geta		60,82</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_23">
                        <content>
                            <p>Haapajärvi		21,26</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_24">
                        <content>
                            <p>Haapavesi		19,17</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_25">
                        <content>
                            <p>Hailuoto		11,06</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_26">
                        <content>
                            <p>Halsua		20,80</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_27">
                        <content>
                            <p>Hamina		67,69</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_28">
                        <content>
                            <p>Hammarland		60,82</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_29">
                        <content>
                            <p>Hankasalmi		36,74</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_30">
                        <content>
                            <p>Hanko		57,84</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_31">
                        <content>
                            <p>Harjavalta		74,68</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_32">
                        <content>
                            <p>Hartola		34,93</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_33">
                        <content>
                            <p>Hausjärvi		80,49</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_34">
                        <content>
                            <p>Hattula		73,54</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_35">
                        <content>
                            <p>Heinola		42,56</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_36">
                        <content>
                            <p>Heinävesi		22,63</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_37">
                        <content>
                            <p>Helsinki		82,19</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_38">
                        <content>
                            <p>Hirvensalmi		38,15</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_39">
                        <content>
                            <p>Hollola		76,31</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_40">
                        <content>
                            <p>Honkajoki		30,31</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_41">
                        <content>
                            <p>Huittinen		74,20</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_42">
                        <content>
                            <p>Humppila		80,97</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_43">
                        <content>
                            <p>Hyrynsalmi		13,63</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_44">
                        <content>
                            <p>Hyvinkää		86,97</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_45">
                        <content>
                            <p>Hämeenkoski		61,51</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_46">
                        <content>
                            <p>Hämeenkyrö		60,82</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_47">
                        <content>
                            <p>Hämeenlinna		71,07</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_48">
                        <content>
                            <p>Ii		10,79</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_49">
                        <content>
                            <p>Iisalmi		32,61</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_50">
                        <content>
                            <p>Iitti		67,29</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_51">
                        <content>
                            <p>Ikaalinen		43,25</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_52">
                        <content>
                            <p>Ilmajoki		45,55</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_53">
                        <content>
                            <p>Ilomantsi		18,25</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_54">
                        <content>
                            <p>Imatra		54,81</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_55">
                        <content>
                            <p>Inari		 7,85</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_56">
                        <content>
                            <p>Inkoo		77,02</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_57">
                        <content>
                            <p>Isojoki		34,00</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_58">
                        <content>
                            <p>Isokyrö		43,92</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_59">
                        <content>
                            <p>Jalasjärvi		39,31</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_60">
                        <content>
                            <p>Janakkala		75,61</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_61">
                        <content>
                            <p>Joensuu		24,93</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_62">
                        <content>
                            <p>Jokioinen		85,10</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_63">
                        <content>
                            <p>Jomala		65,24</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_64">
                        <content>
                            <p>Joroinen		38,15</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_65">
                        <content>
                            <p>Joutsa		29,10</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_66">
                        <content>
                            <p>Juankoski		31,20</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_67">
                        <content>
                            <p>Juuka		22,21</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_68">
                        <content>
                            <p>Juupajoki		43,92</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_69">
                        <content>
                            <p>Juva		27,97</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_70">
                        <content>
                            <p>Jyväskylä		44,30</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_71">
                        <content>
                            <p>Jämijärvi		37,93</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_72">
                        <content>
                            <p>Jämsä		56,89</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_73">
                        <content>
                            <p>Järvenpää		81,65</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_74">
                        <content>
                            <p>Kaarina		87,14</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_75">
                        <content>
                            <p>Kaavi		30,31</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_76">
                        <content>
                            <p>Kajaani		19,66</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_77">
                        <content>
                            <p>Kalajoki		17,24</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_78">
                        <content>
                            <p>Kangasala		64,86</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_79">
                        <content>
                            <p>Kangasniemi		26,35</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_80">
                        <content>
                            <p>Kankaanpää		40,46</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_81">
                        <content>
                            <p>Kannonkoski		29,12</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_82">
                        <content>
                            <p>Kannus		22,21</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_83">
                        <content>
                            <p>Karijoki		37,23</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_84">
                        <content>
                            <p>Karkkila		78,63</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_85">
                        <content>
                            <p>Karstula		28,22</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_86">
                        <content>
                            <p>Karvia		34,46</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_87">
                        <content>
                            <p>Kaskinen		37,93</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_88">
                        <content>
                            <p>Kauhajoki		39,06</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_89">
                        <content>
                            <p>Kauhava		32,95</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_90">
                        <content>
                            <p>Kauniainen		72,63</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_91">
                        <content>
                            <p>Kaustinen		25,66</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_92">
                        <content>
                            <p>Keitele		23,80</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_93">
                        <content>
                            <p>Kemi		15,25</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_94">
                        <content>
                            <p>Kemijärvi		16,18</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_95">
                        <content>
                            <p>Keminmaa		16,85</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_96">
                        <content>
                            <p>Kemiönsaari		75,84</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_97">
                        <content>
                            <p>Kempele		16,18</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_98">
                        <content>
                            <p>Kerava		92,27</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_99">
                        <content>
                            <p>Keuruu		42,31</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_100">
                        <content>
                            <p>Kihniö		24,96</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_101">
                        <content>
                            <p>Kinnula		26,35</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_102">
                        <content>
                            <p>Kirkkonummi		75,40</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_103">
                        <content>
                            <p>Kitee		27,38</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_104">
                        <content>
                            <p>Kittilä		 9,01</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_105">
                        <content>
                            <p>Kiuruvesi		25,43</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_106">
                        <content>
                            <p>Kivijärvi		24,03</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_107">
                        <content>
                            <p>Kokemäki		74,01</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_108">
                        <content>
                            <p>Kokkola		24,15</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_109">
                        <content>
                            <p>Kolari		10,61</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_110">
                        <content>
                            <p>Konnevesi		31,20</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_111">
                        <content>
                            <p>Kontiolahti		24,74</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_112">
                        <content>
                            <p>Korsnäs		26,58</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_113">
                        <content>
                            <p>Koski Tl		81,18</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_114">
                        <content>
                            <p>Kotka		67,29</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_115">
                        <content>
                            <p>Kouvola		69,54</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_116">
                        <content>
                            <p>Kristiinankaupunki		33,75</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_117">
                        <content>
                            <p>Kruunupyy		22,63</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_118">
                        <content>
                            <p>Kuhmo		13,87</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_119">
                        <content>
                            <p>Kuhmoinen		51,33</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_120">
                        <content>
                            <p>Kumlinge		46,71</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_121">
                        <content>
                            <p>Kuopio		32,92</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_122">
                        <content>
                            <p>Kuortane		37,46</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_123">
                        <content>
                            <p>Kurikka		40,72</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_124">
                        <content>
                            <p>Kustavi		63,13</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_125">
                        <content>
                            <p>Kuusamo		 7,85</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_126">
                        <content>
                            <p>Kyyjärvi		27,28</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_127">
                        <content>
                            <p>Kärkölä		77,72</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_128">
                        <content>
                            <p>Kärsämäki		17,82</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_129">
                        <content>
                            <p>Kökar		40,46</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_130">
                        <content>
                            <p>Köyliö		72,63</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_131">
                        <content>
                            <p>Lahti		86,97</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_132">
                        <content>
                            <p>Laihia		42,31</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_133">
                        <content>
                            <p>Laitila		66,60</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_134">
                        <content>
                            <p>Lapinjärvi		76,31</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_135">
                        <content>
                            <p>Lapinlahti		28,63</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_136">
                        <content>
                            <p>Lappajärvi		23,12</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_137">
                        <content>
                            <p>Lappeenranta		57,79</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_138">
                        <content>
                            <p>Lapua		38,38</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_139">
                        <content>
                            <p>Laukaa		42,31</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_140">
                        <content>
                            <p>Lemi		41,60</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_141">
                        <content>
                            <p>Lemland		71,92</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_142">
                        <content>
                            <p>Lempäälä		61,95</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_143">
                        <content>
                            <p>Leppävirta		30,31</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_144">
                        <content>
                            <p>Lestijärvi		20,80</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_145">
                        <content>
                            <p>Lieksa		25,43</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_146">
                        <content>
                            <p>Lieto		82,20</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_147">
                        <content>
                            <p>Liminka		18,25</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_148">
                        <content>
                            <p>Liperi		33,29</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_149">
                        <content>
                            <p>Lohja		73,01</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_150">
                        <content>
                            <p>Loimaa		82,36</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_151">
                        <content>
                            <p>Loppi		64,30</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_152">
                        <content>
                            <p>Loviisa		69,12</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_153">
                        <content>
                            <p>Luhanka		36,74</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_154">
                        <content>
                            <p>Lumijoki		17,10</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_155">
                        <content>
                            <p>Lumparland		53,42</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_156">
                        <content>
                            <p>Luoto		24,96</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_157">
                        <content>
                            <p>Luumäki		43,92</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_158">
                        <content>
                            <p>Luvia		71,46</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_159">
                        <content>
                            <p>Maalahti		41,39</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_160">
                        <content>
                            <p>Maarianhamina		42,56</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_161">
                        <content>
                            <p>Marttila		78,63</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_162">
                        <content>
                            <p>Masku		77,05</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_163">
                        <content>
                            <p>Merijärvi		14,55</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_164">
                        <content>
                            <p>Merikarvia		29,12</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_165">
                        <content>
                            <p>Miehikkälä		48,59</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_166">
                        <content>
                            <p>Mikkeli		29,79</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_167">
                        <content>
                            <p>Muhos		17,58</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_168">
                        <content>
                            <p>Multia		27,97</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_169">
                        <content>
                            <p>Muonio		12,95</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_170">
                        <content>
                            <p>Mustasaari		40,93</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_171">
                        <content>
                            <p>Muurame		47,86</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_172">
                        <content>
                            <p>Mynämäki		65,27</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_173">
                        <content>
                            <p>Myrskylä		71,68</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_174">
                        <content>
                            <p>Mäntsälä		76,12</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_175">
                        <content>
                            <p>Mänttä-Vilppula		36,90</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_176">
                        <content>
                            <p>Mäntyharju		28,89</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_177">
                        <content>
                            <p>Naantali		65,09</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_178">
                        <content>
                            <p>Nakkila		62,45</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_179">
                        <content>
                            <p>Nastola		74,68</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_180">
                        <content>
                            <p>Nivala		22,63</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_181">
                        <content>
                            <p>Nokia		67,75</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_182">
                        <content>
                            <p>Nousiainen		76,31</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_183">
                        <content>
                            <p>Nurmes		24,26</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_184">
                        <content>
                            <p>Nurmijärvi		78,63</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_185">
                        <content>
                            <p>Närpiö		44,18</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_186">
                        <content>
                            <p>Orimattila		79,38</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_187">
                        <content>
                            <p>Oripää		88,82</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_188">
                        <content>
                            <p>Orivesi		52,71</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_189">
                        <content>
                            <p>Oulainen		18,25</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_190">
                        <content>
                            <p>Oulu		15,11</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_191">
                        <content>
                            <p>Outokumpu		28,89</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_192">
                        <content>
                            <p>Padasjoki		57,35</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_193">
                        <content>
                            <p>Paimio		80,49</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_194">
                        <content>
                            <p>Paltamo		17,58</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_195">
                        <content>
                            <p>Parainen		69,66</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_196">
                        <content>
                            <p>Parikkala		30,89</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_197">
                        <content>
                            <p>Parkano		38,86</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_198">
                        <content>
                            <p>Pedersören kunta		31,20</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_199">
                        <content>
                            <p>Pelkosenniemi		13,18</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_200">
                        <content>
                            <p>Pello		13,63</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_201">
                        <content>
                            <p>Perho		20,80</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_202">
                        <content>
                            <p>Pertunmaa		33,29</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_203">
                        <content>
                            <p>Petäjävesi		45,33</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_204">
                        <content>
                            <p>Pieksämäki		26,40</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_205">
                        <content>
                            <p>Pielavesi		30,99</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_206">
                        <content>
                            <p>Pietarsaari		28,89</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_207">
                        <content>
                            <p>Pihtipudas		24,96</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_208">
                        <content>
                            <p>Pirkkala		62,91</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_209">
                        <content>
                            <p>Polvijärvi		27,97</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_210">
                        <content>
                            <p>Pomarkku		41,17</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_211">
                        <content>
                            <p>Pori		56,72</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_212">
                        <content>
                            <p>Pornainen		64,53</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_213">
                        <content>
                            <p>Porvoo		75,40</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_214">
                        <content>
                            <p>Posio		13,63</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_215">
                        <content>
                            <p>Pudasjärvi		12,48</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_216">
                        <content>
                            <p>Pukkila		77,95</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_217">
                        <content>
                            <p>Punkalaidun		77,72</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_218">
                        <content>
                            <p>Puolanka		14,35</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_219">
                        <content>
                            <p>Puumala		23,80</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_220">
                        <content>
                            <p>Pyhtää		66,64</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_221">
                        <content>
                            <p>Pyhäjoki		13,18</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_222">
                        <content>
                            <p>Pyhäjärvi		18,25</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_223">
                        <content>
                            <p>Pyhäntä		17,36</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_224">
                        <content>
                            <p>Pyhäranta		53,67</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_225">
                        <content>
                            <p>Pälkäne		61,09</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_226">
                        <content>
                            <p>Pöytyä		78,56</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_227">
                        <content>
                            <p>Raahe		19,02</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_228">
                        <content>
                            <p>Raasepori		73,31</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_229">
                        <content>
                            <p>Raisio		77,47</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_230">
                        <content>
                            <p>Rantasalmi		28,89</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_231">
                        <content>
                            <p>Ranua		13,63</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_232">
                        <content>
                            <p>Rauma		63,58</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_233">
                        <content>
                            <p>Rautalampi		34,00</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_234">
                        <content>
                            <p>Rautavaara		18,25</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_235">
                        <content>
                            <p>Rautjärvi		37,23</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_236">
                        <content>
                            <p>Reisjärvi		17,82</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_237">
                        <content>
                            <p>Riihimäki		88,34</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_238">
                        <content>
                            <p>Ristijärvi		15,49</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_239">
                        <content>
                            <p>Rovaniemi		17,10</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_240">
                        <content>
                            <p>Ruokolahti		41,39</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_241">
                        <content>
                            <p>Ruovesi		43,71</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_242">
                        <content>
                            <p>Rusko		78,98</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_243">
                        <content>
                            <p>Rääkkylä		25,66</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_244">
                        <content>
                            <p>Saarijärvi		35,17</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_245">
                        <content>
                            <p>Salla		 9,47</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_246">
                        <content>
                            <p>Salo		79,89</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_247">
                        <content>
                            <p>Saltvik		74,01</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_248">
                        <content>
                            <p>Sastamala		63,17</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_249">
                        <content>
                            <p>Sauvo		76,31</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_250">
                        <content>
                            <p>Savitaipale		34,00</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_251">
                        <content>
                            <p>Savonlinna		30,24</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_252">
                        <content>
                            <p>Savukoski		10,17</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_253">
                        <content>
                            <p>Seinäjoki		37,61</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_254">
                        <content>
                            <p>Sievi		20,32</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_255">
                        <content>
                            <p>Siikainen		27,97</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_256">
                        <content>
                            <p>Siikajoki		19,22</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_257">
                        <content>
                            <p>Siikalatva		17,18</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_258">
                        <content>
                            <p>Siilinjärvi		34,46</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_259">
                        <content>
                            <p>Simo		17,10</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_260">
                        <content>
                            <p>Sipoo		80,97</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_261">
                        <content>
                            <p>Siuntio		82,09</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_262">
                        <content>
                            <p>Sodankylä		 6,96</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_263">
                        <content>
                            <p>Soini		22,89</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_264">
                        <content>
                            <p>Somero		79,57</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_265">
                        <content>
                            <p>Sonkajärvi		22,21</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_266">
                        <content>
                            <p>Sotkamo		17,58</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_267">
                        <content>
                            <p>Sottunga		57,35</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_268">
                        <content>
                            <p>Sulkava		32,11</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_269">
                        <content>
                            <p>Sund		71,20</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_270">
                        <content>
                            <p>Suomussalmi		11,58</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_271">
                        <content>
                            <p>Suonenjoki		33,29</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_272">
                        <content>
                            <p>Sysmä		46,48</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_273">
                        <content>
                            <p>Säkylä		62,91</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_274">
                        <content>
                            <p>Taipalsaari		38,15</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_275">
                        <content>
                            <p>Taivalkoski		 8,08</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_276">
                        <content>
                            <p>Taivassalo		62,45</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_277">
                        <content>
                            <p>Tammela		72,63</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_278">
                        <content>
                            <p>Tampere		65,44</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_279">
                        <content>
                            <p>Tervo		24,74</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_280">
                        <content>
                            <p>Tervola		16,85</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_281">
                        <content>
                            <p>Teuva		37,46</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_282">
                        <content>
                            <p>Tohmajärvi		28,52</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_283">
                        <content>
                            <p>Toholampi		23,12</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_284">
                        <content>
                            <p>Toivakka		45,55</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_285">
                        <content>
                            <p>Tornio		18,25</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_286">
                        <content>
                            <p>Turku		80,97</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_287">
                        <content>
                            <p>Tuusniemi		31,46</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_288">
                        <content>
                            <p>Tuusula		72,85</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_289">
                        <content>
                            <p>Tyrnävä		21,03</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_290">
                        <content>
                            <p>Ulvila		64,18</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_291">
                        <content>
                            <p>Urjala		72,63</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_292">
                        <content>
                            <p>Utajärvi		15,94</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_293">
                        <content>
                            <p>Utsjoki		 7,61</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_294">
                        <content>
                            <p>Uurainen		32,39</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_295">
                        <content>
                            <p>Uusikaarlepyy		31,91</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_296">
                        <content>
                            <p>Uusikaupunki		58,73</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_297">
                        <content>
                            <p>Vaala		15,49</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_298">
                        <content>
                            <p>Vaasa		39,89</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_299">
                        <content>
                            <p>Valkeakoski		63,61</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_300">
                        <content>
                            <p>Valtimo		25,43</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_301">
                        <content>
                            <p>Vantaa		88,13</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_302">
                        <content>
                            <p>Varkaus		33,35</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_303">
                        <content>
                            <p>Vehmaa		63,82</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_304">
                        <content>
                            <p>Vesanto		28,66</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_305">
                        <content>
                            <p>Vesilahti		63,61</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_306">
                        <content>
                            <p>Veteli		24,03</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_307">
                        <content>
                            <p>Vieremä		23,80</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_308">
                        <content>
                            <p>Vihti		65,01</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_309">
                        <content>
                            <p>Viitasaari		31,20</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_310">
                        <content>
                            <p>Vimpeli		25,91</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_311">
                        <content>
                            <p>Virolahti		50,41</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_312">
                        <content>
                            <p>Virrat		34,93</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_313">
                        <content>
                            <p>Vårdö		58,49</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_314">
                        <content>
                            <p>Vöyri		36,25</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_315">
                        <content>
                            <p>Ylitornio		17,10</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_316">
                        <content>
                            <p>Ylivieska		21,73</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_317">
                        <content>
                            <p>Ylöjärvi		48,48</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_318">
                        <content>
                            <p>Ypäjä		81,65</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_319">
                        <content>
                            <p>Ähtäri		27,28</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_1__subsec_320">
                        <content>
                            <p>Äänekoski		38,38</p>
                        </content>
                    </subsection>
                </section>
                <section eId="sec_2">
                    <num>2 §</num>
                    <subsection eId="sec_2__subsec_1">
                        <content>
                            <p>Jos maatalousmaa on salaojitettu, korotetaan maatalousmaan arvoa 357,26 eurolla hehtaaria kohti.</p>
                        </content>
                    </subsection>
                </section>
                <section eId="sec_3">
                    <num>3 §</num>
                    <subsection eId="sec_3__subsec_1">
                        <content>
                            <p>Tämä päätös tulee voimaan 1 päivänä tammikuuta 2016. Päätöstä sovelletaan vuodelta 2015 toimitettavassa verotuksessa.</p>
                        </content>
                    </subsection>
                </section>
            </hcontainer>
            <hcontainer finlex:outline="Esityöt ja allekirjoitukset" name="conclusions">
                <hcontainer finlex:outline="Allekirjoitukset" name="signatures">
                    <content>
                        <p>Helsingissä 10 päivänä marraskuuta 2015</p>
                        <p>
                            <signature>
                                <role refersTo="">Pääjohtajan estyneenä ollessa</role>
                                <person refersTo=""> Strategiajohtaja Arto Pirinen</person>
                            </signature>
                            <signature>
                                <role refersTo="">Johtava asiantuntija</role>
                                <person refersTo="">Kari Aaltonen</person>
                            </signature>
                        </p>
                    </content>
                </hcontainer>
            </hcontainer>
        </body>
    </act>
</akomaNtoso>
