1. The first valuation of a rural property is initiated by the head of the tax office, on the basis of the returns submitted by taxpayers or of any other information available to the head of the tax office.
1 - A iniciativa da primeira avaliação de um prédio rústico pertence ao chefe de finanças, com base nas declarações apresentadas pelos sujeitos passivos ou em quaisquer elementos de que disponha.
2. Direct valuation is not required for properties whose property value does not exceed EUR 1,210; such a property is entered in the register at the property value set by order (despacho) of the head of the tax office, by applying the rules of the following article.
2 - É dispensada a avaliação directa dos prédios cujo valor patrimonial não exceda (euro) 1210, sendo o prédio inscrito na matriz com o valor patrimonial fixado por despacho do chefe de finanças, mediante aplicação das normas do artigo seguinte.
3. Notwithstanding the preceding paragraph, whenever the head of the tax office has information from which it can be concluded that direct valuation would result in a higher value, the head of the tax office must order the valuation to be carried out.
3 - Não obstante o disposto no número anterior, sempre que o chefe de finanças disponha de elementos que permitam concluir que da avaliação directa resulta um valor superior, deve determinar a realização da avaliação.
4. The reference value indicated in paragraph 2 is updated annually by applying the currency devaluation coefficient approved by order (portaria) of the Minister of Finance.
4 - O valor de referência indicado no n.º 2 é anualmente actualizado, através da aplicação do coeficiente de desvalorização da moeda aprovado por portaria do Ministro das Finanças.
That the head of the tax office initiates the first valuation of rural property, the EUR 1,210 threshold for dispensing with direct valuation, the override where a higher value is likely and the annual update by the currency devaluation coefficient 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.