1. The result of second valuations may be subject to a judicial challenge, on the terms laid down in the Code of Tax Procedure and Process.
1 - Do resultado das segundas avaliações cabe impugnação judicial, nos termos definidos no Código de Procedimento e de Processo Tributário.
2. The challenge referred to in the preceding paragraph may be based on any illegality, in particular the incorrect quantification of the taxable property value of the property.
2 - A impugnação referida no número anterior pode ter como fundamento qualquer ilegalidade, designadamente a errónea quantificação do valor patrimonial tributário do prédio.
3. The challenge referred to in paragraph 1 may be brought by the taxpayer, the municipal council or the parish council, where the latter is the beneficiary of the revenue.
3 - A iniciativa da impugnação a que se refere o n.º 1 cabe ao sujeito passivo, à câmara municipal ou à junta de freguesia, quando esta última seja beneficiária da receita.
The judicial challenge against second valuations, its grounds and the persons entitled to bring it, including the parish council only where it is the beneficiary of the revenue, 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.