1. The second valuation procedure must be completed within 180 days of the request being lodged.
1 - O processo de segunda avaliação deve estar concluído no prazo de 180 dias após a entrada do pedido.
2. If the time limit referred to in the preceding paragraph is exceeded, the taxpayer must be informed of the reason why the procedure has not been completed and be given an estimated time limit for its completion.
2 - Se for excedido o prazo referido no número anterior, deve o sujeito passivo ser informado do motivo que levou à não conclusão do processo, devendo indicar-se um prazo previsível para a sua conclusão.
The 180-day time limit and the duty to inform the taxpayer if it is exceeded are retained.
We check property valuations and IMI and AIMI assessments, apply for exemptions, handle complaints against valuations and plan ownership through individuals or companies, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.