814.1
GGS
CH-SG
Art. 8 Loi sur la réalisation de l'estimation foncière (GGS) - Communication des résultats de l'évaluation
II. Exécution
Art. 8 GGS · Communication des résultats de l'évaluation
1. Les valeurs fiscales sont établies par l'administration fiscale communale, tandis que les valeurs d'assurance des bâtiments sont déterminées au nom de l'établissement d'assurance des bâtiments par le service du registre foncier.
Décisions judiciaires appliquant cette disposition (3)
II.1.2013.2 · sg (Art. 8 GGS)
Appeal Against Incorrect Agricultural Yield Valuation Transfer
Cited as the basis for concluding that the municipal tax office, not the land registry office, must open the result of the preliminary valuation.
II.1.2013.2 · sg (Art. 8 GGS)
Jurisdictional Dispute Over Preliminary Agricultural Yield Assessment Notification
The court referenced this article to support the conclusion that the municipal tax office must open the result of a preliminary yield value assessment, similar to standard tax values.
B.2003.159 · sg (Art. 8 GGS (sGS 814.1))
Real Estate Tax Valuation Appeal Over Procedural Errors and Excessive Assessment
The court implicitly addressed the separate determination of property tax values and insurance values as governed by this article, although the final orders do not cite it directly, but procedural issues related to it were discussed extensively prior to the orders.