Article 55 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Principle

1. To determine the taxable assets, the social deductions according to Article 56 shall be deducted from the net assets.

2. For dwellings originally used for agricultural purposes, which have been converted based on Article 24d of the Federal Act on Spatial Planning (SPA, SR 700) and are no longer used for agricultural purposes, the market value is decisive.

3. The taxable assets are rounded down to the nearest 1,000 francs for tax calculation purposes.

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