642.21
LEFI
CH-VD
CH-VD
Art. 22 LOI sur l'estimation fiscale des immeubles (LEFI)
Chapitre VIII
Art. 22 LEFI
1. La révision des estimations peut être ordonnée pour l'ensemble des immeubles du canton, pour certaines catégories de biens-fonds, pour tous les immeubles d'un territoire communal ou d'une partie notable de ce territoire, s'il est démontré que leur valeur fiscale s'écarte notablement de l'estimation portée au registre.
2. Cette révision est ordonnée par le Conseil d'Etat, après enquête administrative, notamment à l'occasion de nouvelles mensurations cadastrales, ou, dans le cadre d'une commune, à la requête de la municipalité dûment autorisée par le conseil communal ou général.
3. Les articles 11 à 19 sont applicables.
Décisions judiciaires appliquant cette disposition (17)
FI.2019.0165 · vd (Art. 22 al. 1 LIA)
Taxpayers' Obligation to Restitute Wrongly Refunded Withholding Tax After Emigration
Cited as the legal basis for determining if the advance tax refund was wrongly granted, as the condition of Swiss domicile at the due date was not met.
FI.2000.0106 · vd (art. 19 et 22 al. 3 LEFI)
Taxpayer v. Tax Authority: Property Gains Tax Valuation Date
These provisions were cited in the legal reasoning to support the argument that the fiscal valuation becomes effective upon finalization, justifying the annulment.
EF.2001.0006 · vd (art. 22 al. 1 LEFI)
Tax Assessment Challenge Regarding Property Yield Valuation
Cited in the reasoning to explain the context of the general tax revision, but not explicitly used in the final orders (I-IV). Excluding based on strict rule.
EF.1999.0012 · vd (Art. 22 LEFI)
Property Owners' Challenge to Stale Tax Valuation and Subsequent Reduction
Cited regarding the conditions under which a comprehensive revision of estimations can be ordered by the State Council.
EF.1997.0025 · vd (art. 22 LEFI)
Property Tax Valuation Following Public Auction Sale
This article was cited in the reasoning when discussing why the standard acquisition price should be taken into account rather than in the context of a general reassessment.
EF.1997.0019 · vd (art. 22 LEFI)
Property Owner v. Tax Assessment Commission: Valuation Dispute over Parcels and Power Lines
Cited in the reasoning, but not explicitly used in the final orders (I-IV).
EF.1995.0107 · vd (Art. 22 LEFI)
Condominium Property Tax Assessment Revaluation Based on Individual Unit Characteristics
Cited in the reasoning as the legal basis for the general revision of tax assessments.
EF.1995.0080 · vd (art. 22 de la loi du 18 novembre 1935 sur l'estimation fiscale des immeubles (LEFI))
Property Tax Valuation Appeal
Cited in the reasoning section regarding the basis for the general revision, but not explicitly cited in the dispositive orders (I, II, III).
EF.1996.0010 · vd (art. 22 LEFI)
Condominium Tax Valuation Revaluation Appeal
This article governs the general revision of property estimations, which was the legal context underpinning the challenged decision and the court's calculation.
EF.1995.0036 · vd (art. 22 LEFI)
Property Owner v. Tax Assessment Revision (1994)
Cited in the reasoning to explain the legal basis for the contested administrative decision, but not explicitly cited in the dispositive orders (I, II, III).
EF.1995.0009 · vd (art. 22 LEFI)
Tax Reassessment of Industrial Buildings with Zero-Indemnity Reversion Right
Cited in the reasoning regarding the goal of the general revision of cantonal property valuation.
EF.1994.0080 · vd (art. 22 LEFI)
Property Valuation Reassessment Upheld Despite Location and Recusal Claims
Cited regarding the conditions under which a revision of estimations can be ordered, relevant to the general revision context.
EF.1994.0080 · vd (art. 22 LEFI)
Property Valuation Reassessment Upheld Despite Location and Recusal Claims
Cited regarding the determination of yield value based on capitalization rates varying with building type, situation, and condition, relevant to the upheld estimation.
EF.1993.0035 · vd (art. 22 LEFI)
Property Tax Valuation Appeal: Market Value Calculation Upheld
Cited as the legal basis for the general revision of tax assessments under which the dispute arose.
EF.1993.0033 · vd (art. 22 LEFI)
Tax Estimation Appeal on Château and Building Plot Rejected
Cited in the reasoning to support the admissibility of revising certain categories of buildings in stages, which implies the legality of the first stage revision covering the properties.