The appraisal of a property for tax purposes should be performed according to the Base Values per Constructive Typology Manual criteria, set by the Technical Standardization Department of the National Treasury.
All property value assessments must meet as a requirement, a detailed description of each type of construction, and any installations or additions within the plot.
The knowledge of the above requirements, allows the taxpayer to determine if a given appraisal was performed in accordance to the established technical and legal norms and eventually to appeal when the appraisal is considered not to comply with them.
If the appraisal ignores or violates any of the established procedures, the taxpayer can request for its annulment.
The appellate procedure for an appraisal is:
- To present a motion for revocation before the Property Department of the pertaining Municipality.
- If this motion is rejected, the user must file an appeal before the Municipality Council.
- If the appeal is rejected, the law grants 15 working days to file another appeal with the Administrative Tax Court.
The Administrative Tax Court is in charge of ultimately deciding whether or not the Municipality will proceed with a new appraisal.