Court partially allows appeal, reducing property value by correcting valuation method for land exceptions.

The Court of Appeal partially allowed the taxpayer's appeal against the tax authority's property valuation, overturning the lower court's decision to reduce the value to €199,000. The court found the tax authority erred by applying the cheapest land price to all land parcels, including those covered by the land exception, rather than distinguishing between them. Consequently, the property value was recalculated to €162,000, reducing the tax liability, while the authority was ordered to pay the taxpayer's legal costs.