211.100
LACZGBRCCAP
CH-TI
CH-TI
Art. 183 LAC Legge di applicazione e complemento del Codice civile svizzero (LAC)
LAC
Art. 183 LAC
[159] I crediti di diritto pubblico cantonale a favore dello Stato, dei Comuni, delle corporazioni, dei consorzi e di altri enti di diritto pubblico cantonale aventi una relazione particolare con immobili siti nel Cantone, sono assistiti da ipoteca legale di diritto pubblico solo se il diritto cantonale lo prevede; a meno che esso disponga diversamente, valgono le disposizioni che seguono.
[159] Art. modificato dalla L 27.6.2012; in vigore dal 1.1.2012 - BU 2012, 467; precedenti modifiche: BU 1925, 19; BU 1988, 216.
Decisioni giudiziarie che applicano questa disposizione (28)
42.2020.4 · ti (Art. 183 LAC)
Challenge to Registration of Legal Mortgage for Social Assistance Reimbursement
Cited in relation to the principle that public law legal mortgages are subject to cantonal law provisions.
15.2011.44 · ti (art. 183 LAC)
Creditor's Appeal Against Tax Claims in Real Estate Pledge Realization Rejected
Cited in the summary of applicable law, providing the cantonal basis for the tax lien recognized by the court.
15.2010.39 · ti (Art. 183 LAC)
Appeal Against List of Charges in Mortgage Enforcement Sale
Cited in the final orders (in the 'Per questi motivi' section) regarding the legal mortgage for cantonal and communal taxes.
15.2009.89 · ti (art. 183 LAC)
Foreclosure Appeal on Validity of Tax Liens and Notification Requirements
This article establishes the legal mortgage in favor of the Canton and Municipalities for cantonal and municipal taxes, which is the subject of the claims being partly struck off (2001/2002 Cantonal taxes).
15.2006.91 · ti (art. 183 LAC)
Appeal Regarding Tax Claims in Forced Execution List
Cited in the preamble to the final decision, regarding the statutory mortgage rights for Cantonal and communal taxes.
15.2002.00047 · ti (art. 183 LAC)
Foreclosure Encumbrance Review of Public Charges on Real Estate
This provision defines the basis for the statutory lien for cantonal and communal taxes related to the property, cited in the context of justifying the inclusion/exclusion of certain taxes.
15.2002.00055 · ti (art. 183 LAC)
Forced Sale Encumbrances: Municipal and Cantonal Taxes, 1995–2002
Cited in the final pronouncement as the legal basis (alongside Art. 836 CC) for the legal mortgage concerning cantonal and municipal taxes related to the property.
16.1999.32 · ti (art. 183 LAC)
Municipality's Property Tax Lien Versus Pre-Liquidation Transfers
Although cited in the reasoning, it is not explicitly included in the operative orders (1, 2, or II) as the basis for the final ruling on the merits (which focused on procedural timing relative to property ownership).
15.1998.00203 · ti (art. 183 LAC)
Tax Claims Inclusion in Foreclosure Encumbrance List
Cited in the formal decision section as the basis for recognizing the legal mortgage for Cantonal/Municipal tax claims.
15.1996.00192 · ti (art. 183 LAC)
Creditor Challenge to Inclusion of Non-Property Tax Claims in Bankruptcy Mortgage List
Cited in the final decision's formal references, defining the state and communal lien for taxes related to the property.
15.1996.00164 · ti (Art. 183 LAC)
Real Estate Foreclosure Encumbrance List Dispute and Interest Calculation
Cited in the preamble to the final decision, concerning legal mortgages for cantonal and communal taxes.
15.1996.00123 · ti (Art. 183 LAC)
Creditor Appeal Regarding Inclusion of Public Entity Claims in Bankruptcy Encumbrances
Cited in the preamble to the judgment regarding the granting of a legal lien for cantonal and municipal taxes that have a particular connection with the property.
15.1996.00156 · ti (art. 183 LAC)
Appeal Regarding Municipal Lien Priorities in Real Estate Sale
Cited in the reasoning for the partial rejection of the claim concerning water tax, which resulted in the deletion of those items in the final order (1.1.1).
80.1996.179 · ti (art. 183 LAC)
Property Owner Challenges Legal Mortgage for Prior Owner's Tax Debt Based on Statutory Interpretation
The main ground for accepting the appeal was the application of the former version of Art. 183 LAC to the 1988 municipal property tax, which required a declaration of bankruptcy for the legal mortgage to arise.
15.1995.00241 · ti (art. 183 LAC)
Creditor Challenge to Tax Claim Inclusion in Bankruptcy Auction vs. List of Charges
Cited in the operative part as the specific Cantonal law provision recognizing the legal mortgage for state and municipal taxes, relevant to the analysis.