1. Valuers, permanent valuers, local valuers and the members appointed by municipal councils take office before the head of the tax office where they serve, and regional valuers, except those mentioned in Article 65(3), take office before the head of the tax office for the area in which they reside.
1 - Os peritos avaliadores, os peritos avaliadores permanentes, os peritos locais e os vogais nomeados pelas câmaras municipais tomam posse perante o chefe de finanças onde prestam serviço e os peritos regionais, salvo os mencionados no n.º 3 do artigo 65.º, tomam posse perante o chefe de finanças da área da sua residência.
2. The valuers referred to in the preceding paragraph must be replaced where they request to be excused or claim an impediment, or on a reasoned proposal from the services based on a lack of technical capacity to perform their functions or a serious breach of their official duties.
2 - Os peritos referidos no número anterior 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 suas funções ou grave violação dos deveres funcionais.
3. The preceding paragraph applies to the members appointed by municipal councils, it being for the head of the tax office to request their replacement from the competent body.
3 - O disposto no número anterior aplica-se aos vogais nomeados pelas câmaras municipais, cabendo ao chefe de finanças solicitar a substituição à entidade competente.
The officials before whom each category of valuer and municipal member takes office, the exception for the regional valuers in Article 65(3) 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.