1. The complaint referred to in the preceding article is addressed to the head of the tax office and is based on a petition which must state:
1 - A reclamação referida no artigo anterior é dirigida ao chefe de finanças e tem por base uma petição da qual deve constar a:
b) The identification and designation of the property or of the plots that are the subject of the complaint;
b) Identificação e designação do prédio ou das parcelas objecto da reclamação;
c) The type and class considered applicable, as regards the distribution of the plots;
c) Indicação da qualidade e classe que considerem aplicáveis, quanto à distribuição parcelar;
d) All circumstances considered relevant, in particular the identification of plots which it is considered should be used for comparison;
d) Indicação de todas as circunstâncias julgadas relevantes, nomeadamente a identificação de parcelas que se entenda deverem servir para confronto;
e) The area considered correct for the plots and, in areas of deferred cadastre and on a non-cadastral basis, also the boundaries and the total area of the property where it is contested.
e) Área considerada correcta para as parcelas e, nas zonas de cadastro diferido e de base não cadastral, também as confrontações e a área total do prédio quando seja contestada.
2. Petitions may be accompanied by any documents available to the complainant which the complainant considers relevant to the decision.
2 - As petições podem ser instruídas com os documentos de que o reclamante disponha e que julgue de interesse para a decisão.
The required contents of the complaint petition in paragraph 1(a) to (e), including the total area of the property in areas of deferred cadastre and on a non-cadastral basis, 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.