Facts
The Valuation Office of the Canton of Grisons lodged an appeal against the judgment of the Administrative Court of the Canton of Grisons, which annulled the appeal decision of the Valuation Office and instructed the valuation district 3 to re-determine the rental value.
The respondent [X.] is the owner of a self-occupied single-family home in [A.A.] , [U.] (GR). After a complete renovation of the house, the rental value of CHF 20'400.-- was disclosed.
The Administrative Court annulled the appeal decision of the Valuation Office and instructed the valuation district 3 to re-determine the rental value, taking into account self-occupied comparison objects in the closer regional environment.
Considerations
The Federal Court examined the admissibility of the appeal and came to the conclusion that the appeal in public law matters is admissible, as the contested decision concerns a final cantonal court instance in a matter of public law.
The Federal Court found that the valuation district 3 was instructed to re-determine the rental value, and that this is a remittal decision, which is generally considered an interim decision.
The Federal Court came to the conclusion that the lower court did not arbitrarily apply the relevant…