650.11 LICOM

CH-VD

Art. 45 LOI sur les impôts communaux (LICom) - Commission communale de recours [ 6, 12, 26 ]

Titre III, Chapitre III

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Art. 45 LICom · Commission communale de recours [ 6, 12, 26 ]

1. Chaque commune doit instituer une commission de recours de trois membres au moins, nommés par le conseil communal ou général au début de chaque législature pour la durée de celle-ci.

2. Sous réserve des articles 5 et 44 de la présente loi, cette commission peut être saisie d'un recours contre toute décision prise en matière d'impôts ou taxes communaux et de taxes spéciales.

3. …

← Art. 44 LICom sur les impôts communaux (LICom) - Divers impôts communaux [ 14, 15, 16, 17 ] Art. 46 LICom →

Décisions judiciaires appliquant cette disposition (6)

GE.2018.0003 · vd (art. 45 al. 2 LICom)

Municipality v. Water Rights Holders: Contractual vs. Administrative Termination of Water Rights

Cited in connection with Art. 92 al. 1 LPA-VD regarding the correct appeal path for decisions on municipal taxes/fees (which the court determined the contested act was not).

FI.2017.0012 · vd (art. 45 al. 2 LICom)

Dispute Over Appeal Route for Municipal Public Domain Occupation Fee

This article established the correct administrative appeal body (the municipal review commission) which the appellant failed to use, leading to the inadmissibility of the appeal.

AC.2011.0243 · vd (art. 45 al. 2 LICom)

Telecommunications Provider v. Municipality (Trenching Permit Fees Appeal Jurisdiction)

Cited in the reasoning to identify the correct internal recourse procedure for the municipal tax decisions.

GE.2009.0215 · vd (Art. 45 LICom)

Property Owner's Appeal of Sewage Inspection Fee Ruled Inadmissible Due to Improper Venue

Cited regarding the proper administrative appeal route (via the municipal tax appeal commission) that should have been followed before reaching the Cantonal Court.

FI.2009.0077 · vd (Art. 45 LICom (RSV 650.11))

Property Owners v. Administrative Tax Review Commission (Sewage Tax Appeal Timeliness)

Cited in the reasoning to establish the competence of the municipal appeal commission.

FI.2008.0094 · vd (Art. 45 LICom)

Property Owner v. Municipality over Sewage Fee Appeal Procedure

The court implicitly used this provision by finding that the appeal should have been submitted to the municipal review commission first, as mandated by this article.