ECLI:NL:GHSGR:2003:AF8250
ECLI:NL:GHSGR:2003:AF8250
AI generated
Administrative court allows appeal against property tax assessment, reducing value due to correction of depreciation rates.
Legislator summary
AI generatedThe administrative court declared the appellant's appeal admissible and the inspector's rejection of the objection inadmissible. The appellant argued that the tax authority failed to properly calculate depreciation and requested the underlying valuation report. The court found the inspector's application of technical and functional corrections excessive and recalculated the property value based on corrected percentages.
Legislator headnote
AI generatedWet waardering onroerende zaken; Besluit proceskosten bestuursrecht: The court must independently verify the correctness of administrative valuation calculations, particularly regarding depreciation rates, and may reduce the assessed value if the authority's methodology is flawed.
Keywords
AI generated
property tax assessment
valuation correction
depreciation rates
administrative appeal
property tax law
valuation report
costs of proceedings
Cited Legislation
AI generatedarticle 22 of the Real Estate Valuation Act
article 8:75 of the General Administrative Law
the Administrative Proceedings Costs Decree
artikel 6:6 van de Algemene wet bestuursrecht
artikel 8:75 van de Algemene wet bestuursrecht