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II 2019 71 • VG SZ II 2019 71 KI-generiert

Taxpayer Property Reassessment Dispute

Geschäftsnummer II 2019 71
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Schwyz (CH-SZ)
Entscheiddatum
Ausgang Nichteintreten / Unzulässig (Inadmissible)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

A taxpayer challenged the reassessment of a property's value for tax purposes by the cantonal tax administration, which was upheld by the cantonal government, leading to an appeal. The court determined that the administrative authority was justified in reassessing the property value because the previous valuation was based on an outdated comparative sales analysis that no longer reflected the current market reality, thereby fulfilling the legal requirement for a current and accurate valuation.

Legislator-Regeste

KI-generiert

Taxpayer Property Reassessment Dispute: The court determined that the administrative authority was justified in reassessing the property value because the previous valuation was based on an outdated comparative sales analysis that no longer reflected the current market reality, thereby fulfilling the legal requirement for a current and accurate valuation.

Schlagwörter

KI-generiert
Steuerrevision Verkehrswert der Liegenschaft Streitwert Liegenschaftssteuer Steuerbehörde Rückerstattung des Eigentums
KI-generiert
II 2023 32
Taxpayer Challenge to Property Reassessment Following Extensive Historic Home Renovations
II 2018 74
Asset Tax Valuation Appeal Based on Purchase Price
II 2020 118
Taxpayers v. Cantonal Tax Authority (2015 Income and Property Tax Assessment)
II 2023 53
Taxpayer Challenge to 2018 Assessment Remanded for Review of Prior-Year Losses and Profit Allocation
II 2019 41
Taxpayers Appeal Share Valuation in Cantonal Tax Assessment

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Volltext

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\n\n| | | |\n II 2019 71 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 13. November 2019 |\n \n\n

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\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführer, \n vertreten durch B.________, |\n \n|\n |\n Gegen |\n

\n|\n |\n \n \n1. Kantonale Steuerverwaltung, Liegenschaftenschätzung, \n Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, \n Vorinstanz, \n2. Regierungsrat des Kantons Schwyz, \n Bahnhofstrasse 9, Postfach 1260, 6431 Schwyz, \n Beigeladener, \n |\n

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