Art. 4 Gesetz über die Durchführung der Grundstückschätzung (GGS) - Schätzungsvorschriften

II.2.2013.6 · sg (Art. 4 GGS)

Property Valuation Reassessment Appeal

Cited as part of the legal basis defining how the market value corresponds to the middle price for similar properties.

II.2.2013.6 · sg (Art. 4 GGS)

Property Valuation Appeal Over Rental and Market Value Assessment

Cited in conjunction with Art. 57 StG regarding the determination of the market value.

II.2.2013.8 · sg (Art. 4 GGS)

Condominium Valuation Surcharge Dispute

This article concerning the execution of the property valuation was cited in the headnote defining the underlying legal basis for the required assessment.

II.2.2013.8 · sg (Art. 4 GGS)

Taxpayer Appeal Against Arbitrary Addition to Condominium Valuation

This provision is cited in the preamble, indicating it relates to the overall law governing the property valuation that was the subject of the dispute resolved in order 2.

II.2.2012.8 · sg (Art. 1 und 4 GGS (sGS 814.1))

Administrative Appeals Commission Property Valuation Recalculation

Cited in the reasoning as the legal basis defining the Mietwert and Verkehrswert (market price) which are then explicitly set in order 2.

II.2.2012.8 · sg (Art. 4 GGS (sGS 814.1))

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 basis for rent and traffic value were discussed in relation to the final order on the traffic value.