Kanton Glarus

* **Task**

II A/5/1

1 The determination of movable or immovable assets of every kind, which must be ascertained as a result of decisions and decrees of the cantonal authorities in general, or as a result of provisions of existing laws and ordinances in particular, is to be carried out by the Cantonal Valuation Commission, unless this is to be done in accordance with regulations by the organs of the cantonal property insurance.

* Composition

1 The Cantonal Valuation Commission consists of a President and four members, who are elected by the Cantonal Council.

2 The Cantonal Council elects two substitute members.

3 The Cantonal Valuation Commission appoints its secretary.

* Compensation

1 The Government Council regulates the compensation of the members of the Cantonal Tax Assessment Commission.

Art. 4-5* ...

* **Procedural Provisions**

1. The initiation of the valuation procedure takes place through a written submission to the President of the State Valuation Commission.

2. The valuation must be preceded by an oral hearing with presentations by the parties.

3. In all other respects, the procedure is governed by the provisions of the Administrative Justice Act¹).

**Arts. 7-9** ...

* Legal Protection

1 Appeals against decisions of the State Tax Assessment Commission can be lodged with the Administrative Court within 30 days. The Administrative Court can also review the appropriateness.

1) GS III G/1

LB 1 108

1

II A/5/1