Art. 9 LST Legge sullo sviluppo territoriale (LST)

52.2016.307 · ti (Art. 9 cpv. 4 LSt)

Property Owner v. Tax Authority Regarding Valuation Revision Based on Noise Pollution

This article is implicitly referenced because the court rejected the appeal that sought an exceptional revision under Art. 9 LSt, and later stated that if the prerequisites for such a revision were not met, the court could not directly order a reduction of the value.

40.2008.1 · ti (art. 9 cpv. 1 del Regolamento di applicazione della Lst.)

Usufructuary Challenge to Property Revaluation Based on Building Depreciation

Cited as the basis for applying the maximum depreciation correction (60%) for the building's age.

40.2006.20 · ti (art. 9 Lst.)

Property Valuation Appeal Regarding Historic Building Constraints and Unequal Corrections

Cited in the reasoning section regarding the criteria for calculating depreciation, relevant to the final decision.

40.2006.25 · ti (art. 9 cpv. 1 del Regolamento di applicazione della Lst.)

Property Valuation Appeal Regarding Antiquated Rental Buildings

Used to justify increasing the depreciation correction to the maximum foreseen in this article for building sub. H.

40.2005.263 · ti (art. 9 cpv. 1 del Regolamento di applicazione della Lst.)

Property Valuation Appeal: Depreciation and Rental Income Adjustment

Used to justify increasing the depreciation correction (vetustà) to the maximum allowed for the building in order to reduce its official valuation.

40.2006.7 · ti (art. 9 del Regolamento di applicazione della Lst.)

Property Valuation Appeal Regarding Mixed-Use Building Condition and Market Crisis

Cited in section 7.1 to justify increasing the depreciation correction based on the building's condition, influencing the final assessment in order 1.

40.2005.243 · ti (art. 9 del Regolamento di applicazione della Lst.)

Property Owner v. Cantonal Assessment Office (Property Valuation Appeal)

Cited as the basis for applying the maximum depreciation correction (60%) to the main building.

40.2005.242 · ti (art. 9 del Regolamento di applicazione della Lst.)

Property Owner v. Valuation Authority (Parcel 142 Obsolescence)

Cited in the operative part alongside Art. 17 cpv. 2 Lst. for applying the maximum depreciation for age (60%).

40.2005.183 · ti (art. 9 cpv. 1 del Regolamento di applicazione della Lst.)

Property Valuation Appeal: Obsolescence Correction and Base Value Determination

The basis for applying the maximum obsolescence deduction confirmed in the reasoning (point 7.1), although not explicitly repeated in the dispositive, it forms the core of the decision on the building value.

40.2005.109 · ti (art. 9 del Regolamento di applicazione della Lst.)

Property Valuation Appeal: Mountain Refuge Depreciation and Income Value

Although cited in the reasoning section (7.1) for determining the maximum depreciation rate, this specific article from the Regulation is a key factor in the modification of the value in order 1.

40.2005.5 · ti (art. 9 Lst. Regolamento sulla stima ufficiale)

Property Owner Appeal Against Cantonal Real Estate Valuation

This article regarding the maximum percentage for depreciation was considered when setting the new depreciation percentage in the final ruling.

40.2005.243 · ti (art. 9 del Regolamento di applicazione della Lst.)

Appeal Against Real Estate Valuation Reassessment Upheld in Part

The maximum depreciation rate of 60% for the main building was applied based on this provision.

40.2006.14 · ti (art. 9 cpv. 1 del Regolamento di applicazione della Lst.)

Cantonal Property Valuation Appeal: Unsubstantiated Class Correction Leads to Reduced Valuation

This article was used to justify increasing the depreciation correction to the maximum limit for the accessory building sub. C.

40.2006.25 · ti (art. 9 cpv. 1 del Regolamento di applicazione della Lst.)

Property Valuation Appeal Regarding Antiquated Buildings and Obsolescence Deduction

Used to justify increasing the veteran status deduction for building sub. H to the maximum allowed.

52.2016.307 · ti (art. 9 cpv. 4 LSt)

Landowner v. Cantonal Administrative Court regarding Exceptional Property Valuation Revision Based on Noise Exposure

Cited implicitly in the reasoning for rejecting the subsidiary claims, as the prerequisite for ordering a new appraisal under Art. 9 para. 4 LSt was not met.