Facts
[A.], domiciled in the canton of Aargau, is the owner of an agricultural property in the municipality of U./VS. For the 2019 tax year, the municipality levied a minimum property tax of CHF 25 instead of the effective tax of CHF 0.15. [A.] unsuccessfully contested this taxation before the cantonal authorities. Before the Federal Tribunal, [A.] requests that the effective property tax be levied instead of the minimum property tax, subsidiarily that the collection of the tax be waived due to the derisory amount.Considerations
The Federal Tribunal upholds the appeal. It considers that the application of Art. 181 para. 2 of the Valais Tax Act, which provides for a minimum property taxation for persons not domiciled in the municipality, violates the principle of equal treatment.
Although municipalities and cantons have a legitimate interest in collecting a minimum contribution from property owners to cover infrastructure expenses, the criterion of domicile is not a relevant criterion to justify differentiated treatment. Indeed, non-domiciled persons are also subject to income and…