1. The general valuation is carried out by valuers appointed by the Director-General for Taxation for each tax office.
1 - A avaliação geral é efectuada por peritos avaliadores nomeados pelo director-geral dos Impostos para cada serviço de finanças.
2. The number of valuers in each tax office is set by the Director-General for Taxation.
2 - O número de peritos avaliadores em cada serviço de finanças é fixado pelo director-geral dos Impostos.
3. Valuers are preferably appointed from among agronomists, foresters, holders of equivalent degrees, agricultural technical engineers, agricultural technical agents or technicians holding professional qualifications appropriate to the performance of those functions.
3 - A designação dos peritos avaliadores recai preferencialmente em engenheiros agrónomos, silvicultores, licenciados equivalentes, engenheiros técnicos agrários, agentes técnicos de agricultura ou em técnicos possuidores de habilitação profissional adequada ao exercício daquelas funções.
4. In the absence of graduates or technicians with the qualifications referred to in the preceding paragraph, owners of rural property are appointed.
4 - Na falta de diplomados ou técnicos com as habilitações referidas no número anterior, a designação recai em proprietários de prédios rústicos.
5. In performing their tasks, valuers may make use of local assistants, who will provide, in particular, information and help with the measurement of areas.
5 - Os peritos avaliadores podem, no exercício das suas tarefas, socorrer-se de auxiliares locais, que prestarão, designadamente, informações e apoio na medição de áreas.
Appointment of valuers by the Director-General for Taxation for each tax office, the preferred qualifications and the fallback to owners of rural property 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.