1. Direct valuations of rural property are carried out by permanent valuers, at least one for each tax office, in compliance with Article 56.
1 - As avaliações directas de prédios rústicos são efectuadas por peritos avaliadores permanentes, pelo menos um por cada serviço de finanças, com observância do disposto no artigo 56.º
2. Permanent valuers are sworn in before the head of the tax office.
2 - Os peritos avaliadores permanentes tomam posse perante o chefe de finanças.
3. Permanent valuers must be replaced where they ask to be excused or claim an impediment, or on a reasoned proposal from the tax services based on a lack of technical capacity to perform their functions or on a serious breach of their official duties.
3 - Os peritos avaliadores permanentes devem ser substituídos quando apresentem pedido de escusa, aleguem impedimento ou por proposta fundamentada dos serviços com base na falta de capacidade técnica para o exercício das funções ou em grave violação dos deveres funcionais.
At least one permanent valuer per tax office, swearing in before the head of the tax office and the grounds for replacement 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.