@ Paxxie: If you believe that a dog owner may consider the dog tax as a financial problem ... it's absurd. Every dog owner KNOWS the budget for a dog, tax being the smallest part of it. Not to mention that some dog owners have paid 100's up to 1000's of chf/euros for a pure breed dog.
As this forum is used mostly by expat people, it was relevant to mention the dog tax applied in Switzerland.
@ Birgit: so nice to hear that a dog owner is ready to make the maximum to keep his dogs ... 
In Valais, it may be worse, as this canton was the first one to take strict action "against" dogs, and tax is chf 140.- in some places there (for 1 dog) ... For Fribourg, I don't know. But real estate should definitely be better their: cannot be worse than Geneva !
Also, if your dogs are above 25 kg, there are a few things to know (will explain, if needed).
@ Back to the tax problem in general: as personally involved in dog rescuing (had up to 10 dogs a few years ago), I've followed thoroughly the vote in 2008 on dog tax. Won't explain here all the stupid aspects of it, but the main point to remember is that a retired single person in Meinier is paying chf 250.-/year (for 2 dogs), while an active couple in Bardonnex is paying chf 130.-/year (idem): unfair + antisocial = stupid 