Ordinance on Valuation Fees - Fee Requirement

1. Fees for official acts in connection with assessments pursuant to Art. 15 paragraphs 1, 2, and 4 of the Valuation and Real Estate Lien Act shall be levied in accordance with the General Fees Act and this ordinance.

1. The following fees are levied for non-agricultural properties

a. For the market valuation of a developed or undeveloped property and the preparation of a report, a basic fee of CHF 600 is charged;

b. If the tax assessment, which is to be carried out ex officio, is conducted at the same time, the basic fee for the market valuation is reduced by 50 percent. When valuing multiple adjoining properties of the same owner simultaneously, all basic fees are reduced, even if the tax assessment only concerns one property;

c. When performing a market valuation of several adjoining properties of the same owner at the same time, the basic fee for the additional properties is reduced by 50 percent;

d. In addition to the basic fee, a value fee of 0.05 percent of the total market value of all appraised properties is charged.

2. A maximum fee of CHF 5,000 is charged per appraised property.

3. For special assignments, costs are calculated based on actual expenditure. The government council stipulates hourly rates in the implementing provisions.

1. For agricultural properties, the following fees are charged

a. for the appraisal of the income value and the mortgage limit of a property, a base fee of CHF 600;

b. when appraising multiple properties of the same owner simultaneously, an additional base fee of CHF 100 per additional developed property and CHF 20 per additional undeveloped property;

c. in addition to the base fee, for the appraisal of the market value and the preparation of a report, CHF 300;

d. in addition to the base fee, a value fee of 0.05 percent of the total market value of all appraised properties. If no market value appraisal is available, the total value of the mortgage limits applies.

2. For appraisals of the income value, mortgage limit, or market value within six months of a tax appraisal conducted ex officio, the base fees are reduced by 50 percent.

3. For special assignments, a fee based on actual expenditure is charged. The government council sets the hourly rates in implementing provisions.

1. A fee of CHF 30.- is charged for each certificate of legal validity.

1. Invoicing is carried out

a. for non-agricultural properties by the cantonal tax administration;

b. for agricultural properties by the Office of Agriculture and Environment.

1. The Executive Council issues the implementing provisions necessary for enforcement.

1. This regulation applies to all proceedings initiated after the effective date.