1. The Minister of Finance shall set annually, by order (despacho), the remuneration of the members of the CNAPR and the CNAPU, the remuneration and travel allowances of the members of the JAM, the valuers, the permanent valuers, the local valuers and the regional valuers, and the wages of the local assistants.
1 - O Ministro das Finanças fixará anualmente, por despacho, as remunerações dos vogais da CNAPR e da CNAPU, as remunerações e abonos de transporte dos membros da JAM, dos peritos avaliadores, dos peritos avaliadores permanentes, dos peritos locais e dos peritos regionais, bem como os salários dos auxiliares locais.
2. The costs of a valuation carried out at the taxpayer’s request are borne by the taxpayer whenever the contested value is maintained or increased.
2 - Ficam a cargo do sujeito passivo as despesas de avaliação efectuadas a seu pedido, sempre que o valor contestado se mantenha ou aumente.
3. The costs of a valuation of urban property carried out at the request of a municipal council are borne by that council whenever, as a result of the valuation, its claim is not upheld.
3 - Ficam a cargo das câmaras municipais as despesas de avaliação de prédio urbano efectuada a seu pedido, sempre que, em resultado desta, não for dada razão à requerente na sua pretensão.
Who bears valuation costs (the taxpayer if the contested value is maintained or increased; the municipal council if its claim fails) and the exclusion where the fee under Article 76(4) is payable 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.