640.100 LTStGLF

CH-TI

Art. 252 LT Steuergesetz (StG)

LT

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Art. 252 LT

1 Für die Bezahlung aller kantonalen und kommunalen Steuern, die gemäss Artikel 836 ZGB eine besondere Beziehung zum Grundstück aufweisen, wird dem Kanton und den Gemeinden ein gesetzliches Grundpfandrecht nach den Artikeln 183 ff. EG ZGB eingeräumt.

Diese Bestimmung gilt insbesondere für die folgenden Steuern

a) Grundstückgewinnsteuer;

b) kantonale und kommunale Liegenschaftssteuer und die entsprechenden Zuschläge;

c) Einkommens- und Vermögenssteuer und die entsprechenden Zuschläge;

d) Gewinnsteuer und die entsprechenden Zuschläge;

e) Erb- und Schenkungssteuer.

Für die Buchstaben c)-e) besteht das gesetzliche Grundpfandrecht nur für den Steueranteil, der eine besondere Beziehung zum Grundstück aufweist. [377]

2 Es hat einen Vorrang vor anderen Grundpfandrechten und bedarf zu seiner Gültigkeit keiner Eintragung im Grundbuch.

3 Das gesetzliche Grundpfandrecht erlischt, wenn die Abrechnung gemäss Artikel 253 nicht innerhalb von fünf Jahren nach Rechtskraft der betreffenden Veranlagung mitgeteilt wird.

4 … [378]

5 … [379]

6 Artikel 253a bleibt vorbehalten. [380]

[377] Abs. geändert durch G 27.6.2012; in Kraft seit 1.1.2012 - RB 2012, 475.

[378] Abs. aufgehoben durch G 18.10.2022; in Kraft seit 1.1.2023 - RB 2022, 335.

[379] Abs. aufgehoben durch G 18.10.2022; in Kraft seit 1.1.2023 - RB 2022, 335; frühere Änderungen: RB 2012, 475; RB 2015, 568.

[380] Abs. eingeführt durch G 27.6.2012; in Kraft seit 1.1.2014 - RB 2012, 475.

← Art. 251 LT Steuergesetz (StG) Art. 252a LT →

Gerichtsentscheide zu dieser Bestimmung (19)

15.2011.44 · ti (art. 252 LT)

Creditor's Appeal Against Tax Claims in Real Estate Pledge Realization Rejected

Cited in the summary of applicable law, concerning the duration and validity of the legal lien for cantonal and municipal taxes.

15.2010.39 · ti (Art. 252 cpv. 1 LT)

Appeal Against List of Charges in Mortgage Enforcement Sale

Cited in the final orders (in the 'Per questi motivi' section) as the legal basis for the five-year term for tax legal mortgages.

15.2009.89 · ti (art. 252 LT)

Foreclosure Appeal on Validity of Tax Liens and Notification Requirements

This article defines the duration and validity of the legal mortgage for cantonal and municipal taxes and establishes that the mortgage lapses if the calculation notice is not served within five years, justifying the striking off of 2001 and 2002 cantonal taxes.

15.2006.91 · ti (art. 252 LT)

Appeal Regarding Tax Claims in Forced Execution List

Cited in the preamble to the final decision, concerning the statutory mortgage right for Cantonal and communal taxes and its decadence period.

15.2002.00047 · ti (art. 252 LT)

Foreclosure Encumbrance Review of Public Charges on Real Estate

This provision concerns the five-year deadline for notifying the calculation of cantonal and communal taxes, which was the basis for striking the cantonal taxes for 1992-1994 (Order 1.1).

15.2002.00055 · ti (art. 252 LT)

Forced Sale Encumbrances: Municipal and Cantonal Taxes, 1995–2002

Cited in the final pronouncement as the legal basis for the five-year duration of the legal mortgage for cantonal and municipal taxes.

12.2001.71 · ti (art. 252 cpv. 4 LT)

Appellant v. Attorney Malpractice Claim Re: Real Estate Acquisition

Mentioned in the reasoning (section 5.3) concerning real estate gains tax, which was part of the claims dismissed by the final order.

16.1999.32 · ti (art. 252 LT)

Municipality's Property Tax Lien Versus Pre-Liquidation Transfers

Although cited in the reasoning, it is not explicitly included in the operative orders (1, 2, or II) as the basis for the final ruling on the merits.

80.1998.312 · ti (art. 252 cpv. 3 LT)

Property Owner v. Municipality: Annulment of Legal Mortgage for Older Uncommunicated Tax Assessments

The application of this provision was central to the court's finding regarding the lapse of the legal mortgage guarantee for the 1991, 1992, and 1993 taxes, which led to the partial acceptance of the appeal.

15.1998.00203 · ti (art. 252 LT)

Tax Claims Inclusion in Foreclosure Encumbrance List

Cited in the formal decision section as the basis for the direct legal mortgage for tax claims, which was central to the dispute.

15.1996.00164 · ti (Art. 252 LT)

Real Estate Foreclosure Encumbrance List Dispute and Interest Calculation

Cited in the preamble to the final decision, regarding the duration and nature of the legal mortgage for property taxes under the new tax law.

80.1996.97 · ti (art. 252 cpv. 1 LT 1994)

Taxpayer Liability for Undisclosed Property Tax Liens

Cited as the provision regarding the non-prescription of the legal mortgage, although the appeal was rejected.

15.1995.00241 · ti (art. 252 cpv. 1 LT)

Creditor Challenge to Tax Claim Inclusion in Bankruptcy Auction vs. List of Charges

Cited in the operative part as the current version of the Cantonal law provision recognizing the legal mortgage for state and municipal taxes.

80.1996.38 · ti (art. 252 cpv. 3 LT 1994)

Appellants v. Cantonal Tax Authority on Mortgage Validity for Prior Owners' Income Taxes

This provision establishes the decadence (expiry) of the legal mortgage guarantee if the relevant tax calculation is not notified within five years, which was the basis for partially accepting the appeal and annulling the mortgage guarantee for the 1988 taxes.

15.1995.00126 · ti (Art. 252 cpv. 1 LT)

Property Owner Challenges Tax Claims as Encumbrances in Forced Sale

This provision was cited as the applicable law for tax claims benefiting from a legal mortgage, replacing the corresponding vLT provision for current periods.