{
  "Signatur": "SG_VG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2004-08-17",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VG_001_B-2004-46_2004-08-17.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4492&type=1563347022&cHash=9b7b6530958a643ebf8c3aef1e1407b3",
    "Checksum": "ebc007d6ba5951b31cbf05cc0e8714bb"
  },
  "Scrapedate": "2025-07-19",
  "Num": [
    "B 2004/46"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsgericht 17.08.2004 B 2004/46"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsgericht 17.08.2004 B 2004/46"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsgericht 17.08.2004 B 2004/46"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Steuerrecht, Art. 57 und 58 StG (sGS 811.1). Eine Liegenschaft mit Wohnhaus und Schweinestall sowie rund 4'000 m2 Wiesland ist aufgrund überwiegender nichtlandwirtschaftlicher Nutzung zum Verkehrswert anzurechnen, wenn der unselbständig erwerbstätige Eigentümer das Haus mit seiner Familie bewohnt und den Stall verpachtet (Verwaltungsgericht, B 2004/46)."
    }
  ],
  "ScrapyJob": "446973/61/1836",
  "Zeit UTC": "19.07.2025 15:17:58",
  "Checksum": "cb8637f2062fcbdc531dadae638a8692",
  "Sprache": "de",
  "Chunktime": "15.04.2026 14:38:19",
  "Chunks": [
    {
      "id": "SG/VG/001/B-2004-46_2004-08-17_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_C0001.json",
      "offset": 0,
      "len": 5172,
      "MicroChunks": [
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00001.txt",
          "offset": 0,
          "len": 642
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00002.txt",
          "offset": 642,
          "len": 669
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00003.txt",
          "offset": 1311,
          "len": 140
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00004.txt",
          "offset": 1451,
          "len": 671
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00005.txt",
          "offset": 2122,
          "len": 636
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00006.txt",
          "offset": 2758,
          "len": 609
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00007.txt",
          "offset": 3367,
          "len": 655
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00008.txt",
          "offset": 4022,
          "len": 466
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00009.txt",
          "offset": 4488,
          "len": 684
        }
      ]
    },
    {
      "id": "SG/VG/001/B-2004-46_2004-08-17_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_C0002.json",
      "offset": 5172,
      "len": 4999,
      "MicroChunks": [
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00010.txt",
          "offset": 5172,
          "len": 650
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00011.txt",
          "offset": 5792,
          "len": 518
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00012.txt",
          "offset": 6310,
          "len": 591
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00013.txt",
          "offset": 6645,
          "len": 688
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00014.txt",
          "offset": 7307,
          "len": 283
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00015.txt",
          "offset": 7590,
          "len": 481
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00016.txt",
          "offset": 7832,
          "len": 628
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00017.txt",
          "offset": 8296,
          "len": 316
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00018.txt",
          "offset": 8612,
          "len": 559
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00019.txt",
          "offset": 9171,
          "len": 497
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00020.txt",
          "offset": 9507,
          "len": 664
        }
      ]
    },
    {
      "id": "SG/VG/001/B-2004-46_2004-08-17_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_C0003.json",
      "offset": 10171,
      "len": 4848,
      "MicroChunks": [
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00021.txt",
          "offset": 10171,
          "len": 627
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00022.txt",
          "offset": 10798,
          "len": 573
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00023.txt",
          "offset": 11371,
          "len": 598
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00024.txt",
          "offset": 11969,
          "len": 626
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00025.txt",
          "offset": 12595,
          "len": 101
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00026.txt",
          "offset": 12696,
          "len": 447
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00027.txt",
          "offset": 13036,
          "len": 666
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00028.txt",
          "offset": 13520,
          "len": 669
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00029.txt",
          "offset": 14189,
          "len": 691
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00030.txt",
          "offset": 14880,
          "len": 139
        }
      ]
    },
    {
      "id": "SG/VG/001/B-2004-46_2004-08-17_C0004",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_C0004.json",
      "offset": 15019,
      "len": 3736,
      "MicroChunks": [
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00031.txt",
          "offset": 15019,
          "len": 567
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00032.txt",
          "offset": 15334,
          "len": 440
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00033.txt",
          "offset": 15774,
          "len": 516
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00034.txt",
          "offset": 16290,
          "len": 542
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00035.txt",
          "offset": 16832,
          "len": 668
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00036.txt",
          "offset": 17500,
          "len": 671
        },
        {
          "id": "SG/VG/001/B-2004-46_2004-08-17_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VG/001/B-2004-46_2004-08-17_MC00037.txt",
          "offset": 18171,
          "len": 584
        }
      ]
    }
  ]
}