Art. 88 Act on the Introduction of the Swiss Civil Code (LRCC)

1 There exists a legal mortgage for the following claims

a) in favor of the State, municipalities, churches, and their parishes, for the tax on real estate profit as well as for the income or profit tax of traders in real estate insofar as it pertains to the concerned property (Art. 190 of the Tax Law and 23 of the Law on Relations between Churches and the State);

b) in favor of the State, municipalities, churches, and their parishes, for inheritance and gift tax related to real estate and hydraulic power (Art. 38 of the Inheritance and Gift Tax Law and 23 of the Law on Relations between Churches and the State);

c) in favor of the State, for transfer duties and duties collected for the establishment of pledges (Art. 22 of the Law regulating transfer duties and duties collected for the establishment of pledges);

d) in favor of the State, for fees and charges related to hydraulic concessions (Art. 74 of the Water Management Law);

e) in favor of the ECA Jura, for the premiums and contributions due under mandatory building fire insurance (Art. 57 of the Law on Building Protection and Insurance);

f) in favor of municipalities, for property tax, the tax for surface water management, and the connection and usage taxes related to water supply and wastewater treatment (Art. 37 and 96 of the Water Management Law);

g) in favor of municipalities, for landowners' contributions to equipment costs (Art. 26 of the Decree concerning landowners’ contributions);

h) in favor of land improvement syndicates, for contributions due by landowners (Art. 72 of the Structural Improvement Law);

i) in favor of the State and municipalities, for claims for the reimbursement of subsidies granted for structural improvements (Art. 121 of the Structural Improvement Law);

j) in favor of the State, for forest investment credits granted to individuals for work related to a property (Art. 71, para. 2, of the Forestry Law);

k) in favor of the State and municipalities, for claims arising from execution by substitution (Art. 38 of the Construction and Spatial Planning Law and 50 of the Waste Management Law);

l) in favor of neighboring owners, for claims to compensation of burdens (Art. 32 of the Construction and Spatial Planning Law);

m) in favor of land consolidation cooperatives, for their claims against participating owners (Art. 4 of the Decree concerning the consolidation of building plots);

n) in favor of the State, for the contribution levied on the increase in value resulting from spatial planning measures (Art. 111g of the Construction and Spatial Planning Law).

2 These legal mortgages arise without registration in the land registry. When they exceed 1,000 francs, they are only enforceable against third parties who have relied in good faith on the land registry under the conditions specified in Article 836, paragraph 2, of the Swiss Civil Code.

3 They take precedence over any charge registered on the encumbered property. Among themselves, they rank equally.

4 The registration of the legal mortgage does not make the claim imprescriptible.

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