IV. Land
1. Method of allocation
a. Imputed value
Land is charged to the heirs’ portions at its market value as at the time of the divaision.
1 Amended by Art. 92 No 1 of the FA of 4 Oct. 1991 on Rural Land Rights, in force since 1 Jan. 1994 (AS 1993 1410; BBl 1988 III 953).
IV. Bains immobigliars
1. Surpigliada
a. Valur imputabla
Ils bains immobigliars vegnan mess a quint als ertavels per la valur ch’els han il mument da la partiziun.
1 Versiun tenor l’art. 92 cifra 1 da la LF dals 4 d’oct. 1991 davart il dretg funsil puril, en vigur dapi il 1. da schan. 1994 (AS 1993 1410; BBl 1988 III 953).