Resolution of the Standing Commission on the Valuation of Real Estate - Subject of the Valuation

1. Subject of the Valuation are properties within the meaning of Art. 1 of the Ordinance on the Valuation of Properties.

2. Not subject to valuation are

a) properties owned by the Swiss Confederation or its institutions, the canton, districts, the Appenzell fire inspection community, the church and school communities, the Appenzell Cantonal Bank, the Appenzell Railways, and other properties of public-law entities exempt from taxation. Insofar as such properties are subject to property tax, they are valued upon request by the owners or the tax assessment authority;

b) public small structures such as telephone booths, monuments, fountains, plastic columns, etc.;

c) movable constructions, insofar as a tax valuation is not requested by the owner or the tax assessment authority;

d) non-independent real estate rights properties, insofar as a tax valuation is not requested by the owner or the tax assessment authority.

3. Components (Art. 642 para. 2 of the Swiss Civil Code) are to be included in the valuation. Not to be included are both the accessories (Art. 644 para. 2 of the Swiss Civil Code) and the movable items (Art. 645 of the Swiss Civil Code).

1. For the appraisal, the "Swiss Valuation Handbook for Real Estate," published by the Swiss Association of Cantonal Property Valuation Experts (SVKG) and the Swiss Valuation Chamber/Swiss Real Estate Association (SEK/SVIT), in its current version, is generally declared applicable. However, deviations from this may be made in justified cases.

1. For the estimation of the income value of agricultural enterprises or properties, as well as summer pasture operations, the current guidelines for estimating the agricultural income value (Annex to the Ordinance on Rural Land Law of October 4, 1993; RLL) shall apply.

2. For the market value of forestry properties, a surcharge of 20% on the income value, which results from the soil, the stock, and the management, is generally to be added.

1. For buildings that extend over the cantonal or district border, the value ratio of the buildings located in the involved cantons or districts must be determined.

2. The agreement of November 9/12, 1940, between the governments of the cantons of Appenzell Ausserrhoden and Appenzell Innerrhoden concerning the notarization and the registry treatment of legal transactions on real rights concerning properties located in both cantons, shall be taken into consideration, insofar as applicable.

1. The Cantonal Appraisal Office prepares the appraisals. The authorities are required to grant this office access to the necessary documents for the relevant purpose.

1. The authority responsible for the land register must report all property transfers to the Treasury Department, indicating the sale price.

2. The residents' registration office must report address changes of property owners or their representatives to the Treasury Department.

1. This resolution shall enter into force upon adoption by the Commission of Standards.

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