661.11 STGLI

CH-BE

Art. 181 Legge sulle Imposte (LIm) - Validità Giuridica

**Procedura - Procedura di Accertamento - Determinazione dei Valori Ufficiali**

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Art. 181 Legge sulle Imposte (LIm) · Validità Giuridica

Un adeguamento del valore ufficiale produce effetti giuridici al momento della nuova valutazione generale, mentre una nuova valutazione straordinaria ha effetto già per l'anno fiscale in cui si è verificato il motivo della nuova valutazione.

Se, in relazione alla stessa data di riferimento, sono state effettuate più valutazioni, il valore ufficiale è determinato sulla base della consistenza e delle condizioni alla data di riferimento e secondo le disposizioni di valutazione e i metodi di calcolo validi alla stessa data. Se un valore ufficiale è stato già aperto sulla base di una consistenza non più vigente, questo perde validità con l'apertura del nuovo valore ufficiale.

Il valore ufficiale rimane valido fino alla successiva nuova valutazione generale o straordinaria.

Omissioni ed errori evidenti in una valutazione ufficiale definitiva sono corretti dall'amministrazione fiscale cantonale su richiesta o d'ufficio. Il nuovo valore diventa fiscalmente efficace per l'anno fiscale in corso.

← Art. 180 Legge fiscale (StG) - Competenze Oggetto Art. 182 Legge Tributaria (LT) - Rivalutazione Generale →

Decisioni giudiziarie che applicano questa disposizione (12)

100 2013 263 · be (Art. 181 Abs. 4 StG)

Property Valuation Dispute After Extraordinary Re-evaluation

This article governs when the tax administration can revisit a final tax assessment (in terms of omissions or obvious inaccuracies), which was central to the dispute over which corrections the administration was entitled to make during the extraordinary reassessment.

100 2023 235 · be (Art. 181 Abs. 3 StG)

Property Owner Valuation Appeal and Partial Reduction

Cited to confirm that an established official value remains valid until the next general or extraordinary revaluation.

100 2023 360 · be (Art. 181 Abs. 3 StG)

Taxpayer Property Valuation Appeal 2020

Cited in the reasoning section regarding the binding nature of the officially determined value until the next general or extraordinary reassessment.

100 2023 133 · be (Art. 181 Abs. 3 StG)

Tax Appeal Regarding Residential Complex Property Valuation for 2020

Cited in the reasoning to establish that the officially determined value is legally binding until the next valuation, but not explicitly in the dispositive.

100 2022 257 · be (art. 181, al. 3 LI)

Property Valuation Appeal and Right to be Heard Violation

Cited regarding the legal effect and validity period of the official valuation.

100 2020 107 · be (Art. 181 Abs. 4 StG)

Taxpayer Property Reassessment Appeal: Agricultural Valuation vs. Specific Building Component Scores

Cited in the reasoning (E. 3.3) to justify the correction of the number of room units (RE) for the residential part of the farmhouse, which is relevant to the partial acceptance of the appeal.

100 2019 40 · be (Art. 181 Abs. 4 StG)

Property Reassessment and Procedural Flaws in Valuation Correction

Cited by the Tax Administration in its decision that the court partially upheld, concerning corrections of omissions or obvious inaccuracies.

100 2017 474 · be (Art. 181. Abs. 1 StG)

Taxation of Property Transfer with Undisclosed Consideration Amount

Cited in the reasoning section leading to the dismissal of the main request regarding the taxable proceeds, although the final order refers to striking the surcharge.

100 2016 552 · be (Art. 181 Abs. 4 StG)

Tax Property Valuation Appeal Following Renovation and Method Change

This provision was mentioned in the context of land value determination, confirming that the previous valuation was not obviously incorrect.

100 2016 75 · be (Art. 181 Abs. 3 StG)

Tax Appeals Commission Decision on Valuation of Holiday Homes on Leased Land

Cited to establish that the appellant (and B.________GmbH) are affected by the binding nature of the official valuation.

100 2013 270 · be (Art. 181 Abs. 4 StG)

Property Owner v. Tax Authority (Revaluation of Land After Heating System Replacement)

The court ultimately ruled that the assessment should be corrected based on the criterion of an obvious error or omission in the previous assessment.

100 2012 111 · be (Art. 181 Abs. 4 StG)

Company Challenge to Cantonal Property Tax Valuation

The court partially upheld the appeal based on the finding that there were grounds for correction under this provision (omission or obvious incorrectness) regarding the valuation of property No. 1.