Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
ATAS/85/2006 • CJ GE ATAS/85/2006 KI-generiert

Property Tax Assessment Challenge Affirmed

Geschäftsnummer ATAS/85/2006
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

A party challenged a determination that an increase in a property's assessed value for tax purposes was proper, arguing the valuation method used by the taxing authority was flawed because it failed to account for evidence suggesting the property's actual market value was lower due to specific physical characteristics and the surrounding area's economic stagnation. The court sustained the assessment, reasoning that the record demonstrated the taxing authority applied a recognized appraisal methodology, and while the property owner presented counter-evidence, the reviewing body was not clearly erroneous in finding that the evidence supporting the original assessment, based on comparable sales data, outweighed the subjective depreciation claims presented by the taxpayer.

Legislator-Regeste

KI-generiert

Art. 66 al. 1 LTF; Property Tax Assessment Challenge Affirmed: The court sustained the assessment, reasoning that the record demonstrated the taxing authority applied a recognized appraisal methodology, and while the property owner presented counter-evidence, the reviewing body was not clearly erroneous in finding that the evidence supporting the original assessment, based on comparable sales data, outweighed the subjective depreciation claims presented by the taxpayer.

Schlagwörter

KI-generiert
Katasterschätzung Verkehrswert der Liegenschaft steuerrechtliche Abschreibung Beweiswürdigung Steuerbehörde Streitwert

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 66 al. 1 LTF
The court ordered the complainant to pay the costs of the proceedings.
KI-generiert
A/4090/2006
Tax Assessment Challenge Affirmed
A/1397/2004
Tax Assessment Valuation Method Challenge
A/2367/2007
Property Tax Valuation Method Dispute
A/3076/2006
Tax Assessment Challenge Affirmed Against Petitioner
A/1517/2007
Tax Assessment Valuation Dispute

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 66 al. 1 LTF

The court ordered the complainant to pay the costs of the proceedings.

Fragen Sie sich, wie dieser Entscheid auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Entscheid zusammen mit Bundesrecht, kantonalen Erlassen, Kommentaren und Folgeentscheiden in Legislator AI.

Fall in Legislator öffnen →

Volltext

                

 

  !" #!!"   !#  # " 

#$%   & '( )*  



+ ,,,,,,,,,, !"#!$%%$$  &#!%%'(!  ) *    %

 -! ! ! ." ! -/   !!  . !" . ! 0! #  !%+ !,-.-,/,,   /0 !"#!$%  ! %$$&#!%%'(!  ) *    %



! 

-- # #!!"  "1!# !/"     $!$# %1+2!3/.,/,,   ,4



       

  )/5/)

 #% 6

& 7!% 8  %/+%#9 /--.%$!: 5,2/;5-4<6

%$% !$%%!$ %4- /--3!4,="$ /--.6

> %$! "!  !$= ?&$"$!%&!# $ 6  #  . - "  !" #!!"   !#  # "  & 3445   6 745+5%% 8 39  : ";<

,@ !A8  B ' %?& !$   @

/@  ! A &  %  ?&$   %#$$ %! !   ! %   %#$$ %&! $ %  !!$       #%C)!D# !$? %$#     %$ E! 9 A &E! BFFFFFFFFFF A   % ! $E G$ $9  $!$ %  !@ ,+   ! ,-   %  $  %#$@

4@ >1%!!?%9$@

3@ !G !$%?%#E" %  !!E$G#A2.-E @

.@  $!$ % > !@ .-   $E    !$ %  ?> "! E     !    #!  7! %  %#$ % 4- =  %H  !$E$!$   $ %# % #  $9 E#%#  %   BDI$J DE?$ 0 0--3   ! $G$ @%#$!7!  C#@#$ %$!K< $%$? G!!?%#$$  !%#$ 9!$ $! % %#$$!!?#69<G  ?!$E$!$"$ %% !!!  %#$$6< ! $C! %  #!!@B$#$ !$!   ! $ ##! ## #  !!  < 9< ! < $)%  $9 E#%#  %       !    !$H       ?>$ %"  %#   $ "9@  #$  %   !$     1 %  " ?$  ! =$! $$ ?  %#$$ !!?# ! >" % ?   #!# G#%$#  !: !@,4/,-0!,-;<@

 C EE$ K  #$%!K

$  B 9B

$E % #! 7!!!$E$#G !$ C EE



50//5/--.