{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2001-07-06",
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  "Num": [
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        "de"
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      "Text": "Basel-Land Steuergericht 06.07.2001 105/2001"
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        "fr"
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      "Text": "Bâle-Campagne Steuergericht 06.07.2001 105/2001"
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    {
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        "it"
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      "Text": "Basilea Campagna Steuergericht 06.07.2001 105/2001"
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    {
      "Sprachen": [
        "de"
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      "Text": "Basel-Land Steuergericht "
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      "Text": "Bâle-Campagne Steuergericht "
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    {
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      "Text": "Basilea Campagna Steuergericht "
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  "Abstract": [
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        "fr",
        "it"
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      "Text": "Der Verkehrswert eines Grundstücks entspricht dem Preis, der hierfür im gewöhnlichen Geschäftsverkehr am fraglichen Bewertungsstichtag am Ort der gelegenen Sache mutmasslich zu erzielen gewesen wäre. Dieser ist bei unüberbauten Grundstücken nach der statistischen Methode zu ermitteln. Dazu sind Vergleichspreise von Handänderungen unter Dritten heranzuziehen."
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