Dutch Legislation

Article 22

in force

Valuation

Valuation of Immovable Property Act (WOZ) · Chapter IV · In force since 2007-01-01

Source
1.

The official referred to in Article 1, paragraph 2, of the municipality in which the immovable property is situated, shall determine the value of the immovable property by means of a decision subject to objection.

2.

The value determined in the decision shall apply for a calendar year.

1.

De in artikel 1, tweede lid, bedoelde ambtenaar van de gemeente waarin de onroerende zaak is gelegen, stelt de waarde van de onroerende zaak vast bij een voor bezwaar vatbare beschikking.

2.

De bij de beschikking vastgestelde waarde geldt voor een kalenderjaar.

Decisions of the Dutch Supreme Court (Hoge Raad) applying this article. Annotations are unofficial translations.

2026-06-05 · ECLI:NL:HR:2026:827

Valuation of Immovable Property Act; procedural law; Article 8:75, paragraph 1, General Administrative Law Act (Awb); weighting factor: recalculation of the legal costs compensation for the appeal phase.

Decision on rechtspraak.nl

2025-07-11 · ECLI:NL:HR:2025:1124

Article 28 Wet WOZ; decision as referred to in Article 22 Wet WOZ issued in the name of heirs; decision in one's own name.

Decision on rechtspraak.nl

2025-01-24 · ECLI:NL:HR:2025:106

Article 40, paragraph 2, of the Valuation of Immovable Property Act (Wet WOZ); Article 6:22 of the General Administrative Law Act (Awb); can a (potential) breach of Article 40, paragraph 2, of the Valuation of Immovable Property Act (Wet WOZ) be disregarded by applying Article 6:22 of the General Administrative Law Act (Awb)?; consequences for the reimbursement of court fees and the award of legal costs.

Decision on rechtspraak.nl

2023-11-17 · ECLI:NL:HR:2023:1568

Petition for damages as referred to in Title 8.4 of the General Administrative Law Act (Awb); overriding of formal legal force (formele rechtskracht) upon subsequent acknowledgement of the unlawfulness of WOZ-assessments?

Decision on rechtspraak.nl

2023-08-18 · ECLI:NL:HR:2023:1052

Article 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