814.11
VGS
CH-SG
CH-SG
Art. 8 Verordnung über die Durchführung der Grundstückschätzung (VGS) - Schätzungswerte
III. Verfahren
Art. 8 VGS · Schätzungswerte
1. Bei der Grundstückschätzung werden ermittelt
a) als Steuerwerte der Miet- und Verkehrswert des Grundstücks, bei landwirtschaftlichen Grundstücken zusätzlich der landwirtschaftliche Ertragswert;
b) als Gebäudeversicherungswerte der Neuwert, Zeitwert und Verkehrswert des Gebäudes;
c)* ...
d)* die Belastungsgrenze nach dem Bundesgesetz über das bäuerliche Bodenrecht vom 4. Oktober 1991[11].
Gerichtsentscheide zu dieser Bestimmung (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.