Legislator Giurisprudenza & Legislazione
814.11 VGS CH-SG

Art. 8 Ordinanza sulla stima dei fondi (VGS) - Valori Stimati

III. Procedura
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Art. 8 VGS - Valori Stimati · Valori Stimati

1. Nella stima della proprietà vengono determinati

a) come valori fiscali il valore locativo e il valore di mercato della proprietà, per le proprietà agricole aggiuntivamente il valore agricolo di rendimento;

b) come valori assicurativi degli edifici il valore a nuovo, il valore attuale e il valore di mercato dell'edificio;

c)* ...

d)* il limite di carico secondo la Legge federale sul diritto fondiario rurale del 4 ottobre 1991[11].

← Art. 7 VGS - Data di riferimento Ordinanza sulla stima dei fondi (VGS) - Oggetto di Stima Art. 9 VGS - Metodo di stima →

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Decisioni giudiziarie che applicano questa disposizione (7)

II.2.2013.6 · sg (Art. 8 lit. a VGS)
Property Valuation Reassessment Appeal
Cited as part of the legal basis stating that the rental and market values must be determined for property valuation.
II.2.2013.6 · sg (Art. 8 lit. a VGS)
Property Valuation Appeal Over Rental and Market Value Assessment
Cited as the basis for determining the rental and market values during the property assessment.
II.2.2013.8 · sg (Art. 8 lit. a VGS)
Condominium Valuation Surcharge Dispute
This article concerning the definition of tax values was cited in the headnote defining the underlying legal basis for the required assessment.
II.2.2013.8 · sg (Art. 8 lit. a VGS)
Taxpayer Appeal Against Arbitrary Addition to Condominium Valuation
This provision is cited in the preamble, indicating it relates to the property valuation regulations whose application was reviewed.
II.2.2012.8 · sg (Art. 8 lit. a VGS (sGS 814.11))
Administrative Appeals Commission Property Valuation Recalculation
Cited in the reasoning for establishing the tax values (Mietwert and Verkehrswert) which are then explicitly set in order 2.
II.2.2012.8 · sg (Art. 8 lit. a VGS (sGS 814.11))
Property Owner v. Tax Authority: Reassessment Following Sale and Valuation Factors
Cited in the preamble, which generally indicates relevant legal basis, and its requirements concerning the estimation of rent value were discussed in relation to the final order on the rent value.
B.2003.159 · sg (Art. 8 und 9 VGS (sGS 814.11))
Real Estate Tax Valuation Appeal Over Procedural Errors and Excessive Assessment
The court implicitly addressed issues related to these regulations concerning property valuation, though they are not explicitly cited in the final orders.