642.21.1 RLEFI

CH-VD

Art. 23 RÈGLEMENT sur l'estimation fiscale des immeubles (RLEFI) - [ 1 ]

Chapitre III, Section IV, Sous-section III

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Art. 23 RLEFI · [ 1 ]

1. Pour le calcul de la valeur vénale, il sera tenu compte des prix moyens pratiqués dans la région pour un terrain comparable.

2. La valeur de rendement sera obtenue en capitalisant le revenu net à un taux de 5 à 6 %.

← Art. 22 RLEFI RÈGLEMENT sur l'estimation fiscale des immeubles (RLEFI) Art. 24 RLEFI →

Décisions judiciaires appliquant cette disposition (4)

EF.2019.0001 · vd (art. 23 al. 1 RLEFI)

Property Owner v. Tax Commission Regarding Reserved Zone Valuation

Cited in the reasoning to justify why comparable market prices could not be used due to the reserved zone status.

EF.2007.0002 · vd (art. 23 al. 1 RLEFI)

Building Owners Appeal Tax Valuation Over Restrictive Servitudes

Cited to confirm that average prices in the region must be used when calculating the market value of building land.

EF.1999.0012 · vd (Art. 23 al. 1er LEFI)

Property Owners' Challenge to Stale Tax Valuation and Subsequent Reduction

The appeal was admitted because the Commission wrongly refused to consider the request for reassessment based on this provision, which allows owners to request revision if the fiscal value likely deviates from the registered value.

EF.1995.0062 · vd (art. 23 al. 1er LEFI)

Property Co-Owner v. Tax Commission (Retroactive Fiscal Valuation)

Cited as the legal basis considered for the revision of the tax estimation requested by the appellant.