Art. 43 Tax Law (TL)

1 The value of real estate properties and hydraulic forces is determined through an official appraisal process.

2 It is determined based on the market value and the income value.

2bis Within the limits permitted by federal law, the official value of real estate properties determined on the basis of market value is estimated prudently and moderately.

3 Land and buildings used exclusively or primarily for agriculture and whose value is primarily determined by such use are assessed according to the income value.

4 The detailed appraisal rules and the procedure are established by parliamentary decree.

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