642.21
LEFI
CH-VD
CH-VD
Art. 23 Gesetz über die Steuerschätzung der Liegenschaften (LEFI) - [ 7 ]
Kapitel VIII
Art. 23 LEFI - [ 7 ] · [ 7 ]
1. Jeder Eigentümer kann die Überprüfung der Schätzung seines Grundstücks beantragen, wenn er glaubhaft macht, dass der steuerliche Wert desselben von der im Register eingetragenen Schätzung abweicht.
2. Das Departement hat dasselbe Recht.
3. Sofern kein besonderer und begründeter Antrag vorliegt, erfolgt diese Überprüfung gleichzeitig mit der in Artikel 20 vorgesehenen regelmäßigen Aktualisierung.
4. Die Kosten der auf Antrag des Eigentümers vorgenommenen Überprüfungen, die außerhalb der regelmäßigen Aktualisierungsmaßnahmen stattfinden, trägt der Antragsteller.
Gerichtsentscheide zu dieser Bestimmung (18)
EF.2006.0002 · vd (art. 23 al. 1 LEFI)
Tax Estimation of Property Right Valuation Versus Share Purchase Price
Cited to establish the right of the owner to request a revision of the property's fiscal estimation.
EF.2006.0002 · vd (art. 23 al. 3 LEFI)
Tax Estimation of Property Right Valuation Versus Share Purchase Price
Cited to explain the similarity between the revision procedure and the periodic update procedure, but not used in the final orders.
EF.2008.0007 · vd (art. 23 LEFI)
Property Valuation Dispute: Agricultural Land with Non-Agricultural Structures
Cited in the reasoning regarding the owner's right to request a new assessment when circumstances have evolved.
EF.1997.0027 · vd (Art. 23 al. 1 LEFI)
Tax Valuation Upheld Despite Lower Auction Price
This article governing the right to request a revision of the estimate was cited in the reasoning explaining the context of the appellant's request.
EF.1997.0027 · vd (Art. 23 al. 3 LEFI)
Tax Valuation Upheld Despite Lower Auction Price
This article concerning the procedure for revision requests was cited in the reasoning.
FI.2006.0002 · vd (Art. 23 LEFI)
Taxpayer Appeal Regarding Imputed Rental Value and Property Valuation for 2003 Tax Period
Cited in the reasoning as the possibility for the appellant to initiate a revision procedure for the property assessment.
FI.1996.0060 · vd (art. 23 LEFI)
Property Owner v. Tax Authority on Retroactive Property Assessment
Cited in the reasoning concerning the obligation of the owner to present a reasoned request for a revision of the fiscal assessment.
FI.2002.0018 · vd (art. 23 LEFI)
Tax Authority Bound by Prior Property Valuation for Capital Gains Tax Calculation
Cited in the reasoning as a legal basis for individual tax estimate updates, relevant to the distinction between two prior estimate decisions.
EF.2000.0013 · vd (Art. 23 LEFI)
Property Owner v. Tax Commission on Apartment Valuation
Cited as the basis for the initial request for revision of the property's tax assessment.
EF.1995.0090 · vd (art. 23 LEFI)
Property Owner v. Tax Authority: Disputed Valuation of Renovated Building Upper Floors
Cited in the reasoning as a basis for the tax authority to revise the fiscal valuation, which is relevant context for the appeal's outcome (though not strictly in the dispositive orders, it underpins the context of the decision being revised).
EF.1996.0049 · vd (art. 23 LEFI)
Property Owner v. Tax Commission Regarding Final Property Valuation Reconsideration
The court discussed the inapplicability of this article for revision due to the lack of new circumstances.
EF.1995.0004 · vd (art. 23 al. 1 LEFI)
Taxpayer Appeal of Property Reassessment Following Parcel Restructuring
Cited in the reasoning to support the condition under which the challenged valuation should be confirmed unless there is a notable increase or decrease in value.
EF.1995.0065 · vd (art. 23 al. 1er de la loi du 18 novembre 1935 sur l'estimation fiscale des immeubles (LEFI))
Property Owner v. Tax Estimation Commission (Res Judicata of Unappealed Valuation)
Cited in the reasoning as the applicable provision for requesting a revision of the property tax assessment, which was the core issue of the refusal to enter into matter.
EF.1995.0065 · vd (art. 23 al. 3 LEFI)
Property Owner v. Tax Estimation Commission (Res Judicata of Unappealed Valuation)
Cited in the reasoning when discussing the similarity between the revision procedure and the update procedure of Art. 20 LEFI.
EF.1995.0058 · vd (art. 23 LEFI)
Property Tax Valuation Reassessment Following Sale Below Assessed Value
The court used this provision to justify the re-examination of the tax assessment following the sale.