642.21 LEFI

CH-VD

Art. 20 LOI sur l'estimation fiscale des immeubles (LEFI) - [ 7, 9 ]

Chapitre VII

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Art. 20 LEFI · [ 7, 9 ]

1. Le conservateur ou la commission de district procède périodiquement à la mise à jour des estimations. Cette opération a pour but de revoir l'estimation des immeubles lorsqu'il est constaté notamment par demande motivée des propriétaires, par mutations, réunion ou division de biens-fonds, construction ou démolition de bâtiments, constitution ou radiation de servitudes, ou par d'autres opérations que la valeur fiscale de ces immeubles a notablement augmenté ou diminué.

2. Les autorités du canton et des communes communiquent d'office ou sur demande les informations utiles pour l'application de l'alinéa 1.

← Art. 19 LEFI sur l'estimation fiscale des immeubles (LEFI) Art. 21 LEFI →

Décisions judiciaires appliquant cette disposition (45)

EF.2019.0001 · vd (art. 20 al. 1 LEFI)

Property Owner v. Tax Commission Regarding Reserved Zone Valuation

Cited in the reasoning explaining the grounds for updating property assessments, including those resulting from property divisions.

EF.2015.0005 · vd (Art. 20 de la loi du 18 novembre 1935 sur l'estimation fiscale des immeubles (LEFI; RSV 642.21))

Taxpayer Challenge to Property Valuation Following Extensive Renovation

While cited in the reasoning (Considerant 1a), this article is not explicitly cited in the dispositive orders I, II, III, or IV.

EF.2013.0001 · vd (Art. 20 LEFI)

Property Valuation Appeal and Objective Criteria Adherence

Cited in the reasoning to describe the mandate of the fiscal estimation commission to periodically update estimations.

EF.2011.0005 · vd (art. 20 LEFI)

Tax Valuation of Inherited and Purchased Properties Appeal

Cited by the respondent authority as the basis for re-examining and updating the tax assessment following a transfer of real estate, which is consistent with the court's rejection of the appeal.

EF.2011.0006 · vd (Art. 20 LEFI)

Property Owners Appeal Tax Reassessment of Villa Value

Cited in Consideration 2 to confirm that the conditions for revising the tax estimate were met due to a notable increase in value.

EF.2011.0003 · vd (art. 20 LEFI)

Property Owners' Appeal of Increased Fiscal Valuation of Historic Residence

Cited in the reasoning as the basis for the tax assessment commission's periodic update of property valuations, which justified the review in this case.

EF.2008.0002 · vd (Art. 20 de la loi du 1er janvier 1937 sur l'estimation fiscale des immeubles (LEFI; RSV 642.21))

Real Estate Foundation Property Tax Valuation Appeal

This provision was cited as the basis for the necessity of updating the tax assessment following the property transfer (mutation).

EF.2006.0002 · vd (art. 20 de la loi du 18 novembre 1935 sur l’estimation fiscale des immeubles (LEFI))

Tax Estimation of Property Right Valuation Versus Share Purchase Price

Cited as the basis for periodic property value updates, confirming the competence of the Commission to review the estimation upon the change of superficiacy holder.

EF.2008.0007 · vd (art. 20 LEFI)

Property Valuation Dispute: Agricultural Land with Non-Agricultural Structures

Cited in the reasoning regarding the commission's right to revise the tax assessment based on notable changes in value.

EF.2007.0002 · vd (art. 20 LEFI)

Building Owners Appeal Tax Valuation Over Restrictive Servitudes

Cited as the basis for the estimation commission's authority to update property valuations.

EF.2007.0006 · vd (art. 20 LEFI)

Land Valuation Appeal Following Pollution Discovery

Cited in the reasoning section (Considerant 3a) regarding the commission's periodic duty to update property valuations.

EF.2008.0006 · vd (Art. 20 LEFI)

Property Owners v. Tax Commission on Villa Valuation

This article establishes the authority's power to review property estimates periodically, which justifies the commission's initial review.

EF.2007.0004 · vd (Art. 20 LEFI)

Property Tax Valuation Dispute Following Ownership Transfer

Cited in the reasoning to confirm the tax authority was justified in updating the tax assessment following the change in ownership.

EF.2006.0006 · vd (art. 20 LEFI)

Appeal of Increased Tax Valuation Following Property Transfer

This provision justifies the initial review and subsequent adjustment of the fiscal valuation, although it is cited in the reasoning, its principle is the basis for rejecting the appeal against the revaluation.

EF.2004.0005 · vd (art. 20 LEFI)

Property Owner v. Tax Commission on Apartment Valuation

Cited in the reasoning as the basis for the commission's periodic updating of property valuations.