Dismissal of constitutional complaints against the ordinance of the Government Council of the Canton of Schwyz on the provisional percentage adjustment of asset tax values of non-agricultural properties

Facts

The Government Council of the Canton of Schwyz issued an ordinance on June 29, 2004, regarding the provisional percentage adjustment of asset tax values of non-agricultural properties. The ordinance provided that the asset tax values of non-agricultural properties should be increased proportionally as of December 31, 2004. The complainants, including the Homeowners' Association of Schwyz and its surroundings as well as individual persons, requested the repeal of the ordinance from the Federal Court.

The complainants argued that the Cantonal Council and not the Government Council was competent to issue norms with the content of the contested ordinance. They complained of a violation of the separation of powers and the principle of equal treatment.

Considerations

The Federal Court examined the competence of the Government Council to issue the ordinance and came to the conclusion that it was authorized and obliged to issue provisional provisions pursuant to Art. 72 para. 3 of the Tax Harmonization Act (DTHA). The Court found that the situation contradicting the Tax Harmonization Act could not be tolerated and that the Government Council was not only authorized but even obliged to act in accordance with Art. 72 para. 3 DTHA.

The Federal Court also reviewed the regulations in the ordinance and…