Article 20
in forceValuation
The official referred to in Article 1, paragraph 2, of the municipality in which the immovable property is situated, shall determine the value of that immovable property.
Rules for the substantiation and implementation of the valuation shall be laid down by or pursuant to an Order in Council.
The recommendation for an Order in Council pursuant to the second paragraph shall not be made until the draft has been submitted to both Houses of the States General and the Houses have been afforded the opportunity to make their opinion known to Our Minister within six weeks of the day on which the draft was submitted.
De in artikel 1, tweede lid, bedoelde ambtenaar van de gemeente waarin de onroerende zaak is gelegen, bepaalt de waarde van die onroerende zaak.
Bij of krachtens algemene maatregel van bestuur worden regels gesteld voor de onderbouwing en de uitvoering van de waardebepaling.
De voordracht voor een algemene maatregel van bestuur krachtens het tweede lid wordt niet gedaan dan nadat het ontwerp aan de beide Kamers der Staten-Generaal is overgelegd en aan de Kamers de gelegenheid is geboden om binnen zes weken na de dag waarop het ontwerp is overgelegd, hun oordeel aan Onze Minister kenbaar te maken.
Decisions of the Dutch Supreme Court (Hoge Raad) applying this article. Annotations are unofficial translations.
Article 40, paragraph 2, Wet WOZ. Do KOUDVL corrections and indexation percentages and their substantiation fall within the scope of that provision? General considerations regarding the interpretation of the term “the data underlying the determined value” in that provision.
Decision on rechtspraak.nlArticle 40, paragraph 2, of the Valuation of Immovable Property Act (Wet WOZ); Article 7:4, paragraph 3, of the General Administrative Law Act (Awb); data that have not been included in the valuation report.
Decision on rechtspraak.nl