Adjustment of the asset tax values of non-agricultural properties in the Canton of Schwyz

Facts

On June 29, 2004, the Cantonal Government of Schwyz issued a transitional ordinance for the percentage adjustment of the asset tax values of non-agricultural properties. According to this ordinance, the asset tax values as of December 31, 2004 shall be increased as follows:

• Values with a basis up to December 31, 1988 by 80%
• Values with a basis from January 1, 1989 to December 31, 1992 by 40%
• Values with a basis from January 1, 1993 to December 31, 2000 by 20%

Several appellants filed a constitutional appeal and an appeal against the right to vote with the Federal Supreme Court against this transitional ordinance.

Considerations

The Federal Supreme Court dismisses the appeals, insofar as they were admissible. It states that the Cantonal Government was authorized and obliged to issue the necessary provisional regulations in accordance with Art. 72 para. 3 of the Federal Act on the Harmonization of Direct Taxes of Cantons and Municipalities (LHID), as the Cantonal Council had not made the adjustment…