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).
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).