Art. 36 Cantonal Act on Spatial Planning (CASP), of October 2, 1991

7 Public Works - Energy - Transportation and Communications - 70 Spatial Planning - 701 General Provisions - CHAPTER 2 Cantonal Provisions for Spatial Planning [13] Generalities Contents of the Master Plan Land Consolidation, Boundary Adjustment, Expropriation and Release of Easements [39] Compensation, Contribution and Compensation - Section 5

Open official source Full Act (178 Articles) Machine-readable Markdown (.md)

Art. 36 Cantonal Act on Spatial Planning (CASP), of October 2, 1991

[54] 1 The department determines the amount of the value increase and the contribution at the time the development measure comes into effect.

2. Unless otherwise agreed between the transferor and the acquirer, the debtor of the value increase contribution is the owner of the property at the time the development measure comes into effect.

3. When multiple individuals own a property, they are jointly and severally liable.

4. The right to levy the tax is subject to a statute of limitations of five years from the date the development measure comes into effect. Regarding the suspension and interruption of the statute of limitations, cantonal tax legislation applies by analogy.

5. In all cases, the statute of limitations on the right to levy the tax is acquired 15 years after the development measure comes into effect.

← Art. 35 Cantonal Law on Land Use Planning (CLUP), of October 2, 1991 - Value Added Contribution 7 Public Works - Energy - Transportation and Communications - 70 Land Use Planning - 701 General Provisions - CHAPTER ONE General Provisions Art. 36A Cantonal Law on Spatial Planning (LCAT), dated October 2, 1991 →

Art. 36 Cantonal Act on Spatial Planning (CASP), of October 2, 1991

Art. 36 Cantonal Act on Spatial Planning (CASP), of October 2, 1991

Need to analyze how this provision applies to your matter?