Key Benefits:
Law of 15 December 1994, laying down general rules on the valuation of immovable property
We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.
All of them, who will see or hear these, saluut! do know:
In this regard, we considered that it would be desirable to lay down rules on a uniform definition of the value of immovable property and the method of fixing it for the purposes of the taxation of taxes, and for the adoption of a to carry out an assessment of the valuation and value-setting to a Value Chamber to be set up for that purpose;
In this way, we, the Council of State, and with the mean consultations of the States-General, have been well-regarded and understood to be right and to be understood by the following:
1 This law applies to the determination, determination and provision of the value of immovable property situated in the Netherlands for the benefit of customers.
2 The college of mayor and aldermen is in charge of the implementation of this law unless the municipal official, referred to in Article 231, second paragraph, part b, of the Municipal Act -This is in charge.
For the purpose of this Act:
-buying-in: Board which, under a legal requirement, is competent to use a value data;
-authentic products: listed in a basic registration which is regarded as authentic by legal regulation;
-basic registration: collection of data of which law provides that it contains authentic information;
-taxes: taxes levied by the Kingdom, the municipalities and the waterboards;
-college: college of mayor and aldermen;
-Our Minister: Our Minister of Finance;
-report back: notification as intended Article 37f, first paragraph ;
-value given: on the foot of Chapter IV of this law, the value of an immovable property established by that law;
-the law: the Property Valuation Act.
Rules governing the recharge of the costs associated with the implementation of the Act shall be laid down or under general management.
1 There is a Valuation Room. The Valuation Chamber shall have legal personality.
2 The Valuation Chamber supervises the valuation and value setting of immovable property, on the execution of the basic registration value of immovable property (basic registration WOZ) and on the other subjects governed by the Act. The colleges shall, upon request, provide the Valuation Chamber with the information necessary for the performance of its task in good time.
3 The Valuation Chamber should, upon request or on its own initiative, move our Minister of advice on matters relating to the content and application of what is determined by or under the law.
4 The valuation room shall also give effect to what is otherwise assigned to it by or under the law.
5 The Framework Law on self-employed administrative bodies , with the exception of Article 9 of that Act , shall apply to the Valuation Chamber.
1 The Valuation Chamber consists of 11 members, including the Chairman, who are appointed by Our Minister.
2 From members other than the President, four members, on a proposal from the Association of Dutch Municipalities, two members of the Civil Taxation Office and two members, are appointed on a proposal from the Union of Waterboards.
3 The Valuation Chamber shall appoint a deputy chairman from among its members.
4 The members of the Valuation Board shall be appointed for a maximum period of four years. At the end of that period they may be reappointed.
5 The person appointed as a member for the completion of an interim period of time shall resign from the date on which the person in whose place he was appointed should have resigned. He may be reappointed.
1 The Valuation Chamber has three advisory members appointed by Our Minister, acting on a proposal from the Deputy Minister, Our Minister for the Interior and Kingdom Relations and the InterProvincial Consulate.
2 The advisory members may be dismissed by Our Minister at any time on their own request. Our Minister may suspend or dismiss them at the request of the person who has made the nomination.
1 The Valuation Chamber may set up commissions for the execution of its task, which may include persons from outside of the Valuation Chamber.
2 The Valuation Chamber and its committees may be assisted by experts.
1 The Valuation Chamber has a secretariat under the direction of a Secretary, appointed by Our Minister, on a proposal from the Valuation Chamber, suspended and dismissed.
2 The Office shall assist the Valuation Chamber in its proceedings.
3 The Secretary and the staff of the Secretariat are not also members or advisory members of the Valuation Chamber.
4 The Secretary shall be responsible only to the Valuation Chamber for the performance of his duties.
1 The staff of the secretariat of the Valuation Chamber, including the secretary, is a civil servant within the meaning of the Civil Service Act .
2 By way of derogation from Article 15 of the Framework Law on independent administrative bodies The Valuation Chamber shall determine the procedure of the staff of the staff by regulation.
3 Without prejudice to whether or not Civil Service Act The Rules of Procedure referred to in the second paragraph shall, in any case, lay down rules concerning the following:
a. Appointment;
Suspension;
c. dismissal;
d. the examination of suitability and competence;
(e) remuneration;
f. waiting money;
g. service times;
h. leave and holidays;
Disease-related provisions;
j. labour protection;
k. residential, residence and availability obligations;
l. participation;
m. other rights and obligations of personnel;
n. disciplinary penalties;
the arrangements for consultation of public and public authorities ' relevant professional organisations on matters of general interest in the legal situation and the remuneration of staff of the Secretariat;
p. a dispute settlement with respect to the subjects mentioned under l and o.
4 Article 126 of the Civil Service Act shall apply mutatis mutandis.
The Valuation Chamber shall adopt rules governing the rules governing the way in which its committees operate, with regard to the arrangements for consultation with colleges and customers or with regard to their work. representatives on matters which it considers to be appropriate to consult, as well as on matters for which the participants in the deliberations have indicated that they wish to have consultations in order to take account of the views of the Committee.
1 Disputes with regard to the implementation of the Act between customers and colleges may be submitted to the Valuation Chamber by the parties concerned.
2 The request for consideration of a dispute shall be submitted by the parties to the dispute.
3 The Valuation Chamber shall decide within 13 weeks after the dispute has been brought before it. The Valuation Chamber may, on a reasoned basis, extend this period once by 13 weeks. It may further extend the period of time by agreement of the parties concerned.
4 The Valuation Chamber shall be empowered to charge the parties to the costs incurred by it in connection with the dispute submitted. It may decide that the costs incurred by the parties are to be borne by the unsuccessful party.
For the purposes of the Act, the following shall be considered as a single immovable property:
a. A built property;
b. Unbuilt property;
c. Part of an item A or part B 'ownership' means the property which is intended to be used as a separate whole;
d. A combination of two or more of the component A or part B intended properties or in part C those parts of it which are in use with the same taxable person and which, according to the circumstances, belong to one another;
e. A whole of two or more of the properties referred to in subparagraph (a) or (b), or parts thereof referred to in subparagraph (c) thereof, or in part (d), which, according to the circumstances, shall be regarded as one of one area for which the goods are residence recreation, and operated as such;
f. the part of a part of a component located within the municipality A or part B intended property, belonging to a component C the part thereof, of an assembly referred to in subparagraph (d) or part of the whole of the assembly.
1 A value shall be assigned to an immovable property.
2 The value is determined on the value to be assigned to the immovable property if the full and unencumin ownership of it could be transferred and the acquirer immediately and in the State in which the property is located. the full size could be in use.
3 Notwithstanding paragraph 2, the value of an immovable property, in so far as it does not serve the property, and excluding immovable property entered in the register of public property, is intended to be used in the register. Article 3.3 of the Erfgoedwet , determined on the replacement value if this leads to a value higher than that provided for by the second paragraph. The calculation of the replacement value shall take into account:
a. the nature and purpose of the case;
b. Technical and functional obsolescation has occurred since the foundation of the case, taking into account the influence of subsequent changes.
4 By way of derogation in so far as the second paragraph is concerned, the value of a built property under construction shall be determined on the replacement value referred to in paragraph 3. A built property under construction means an immovable property or a part of it for which an environmental permit for a construction activity is considered to be an immovable property. Article 2.1, first paragraph, point (a) of the General Provisions of the Law on the environment has been granted and is not yet suitable for use by construction in accordance with its intended purpose.
5 By way of derogation to the extent of the second paragraph, the value of a built property serving residence and belonging to one in the foot of the Nature law law 1928 designated estate that meets the in Article 220d, first paragraph, part d, of the Municipal Act shall be determined in accordance with a predetermined obligation to maintain it as such for a period of 25 years and not to make an ascending wood otherwise than necessary in accordance with the rules of normal forest management, or usual. Built property which is service to the property shall be considered to be part of that dwelling.
6 With respect to an immovable property as referred to in Article 16, introductory wording and part f , the value shall be set at a proportional share of the value to be assigned to the entire immovable property.
1 The value of an immovable property is determined according to the value that the case has on the value date to the state in which the case is on that date.
2 The value date shall be one year before the beginning of the calendar year for which the value is determined.
3 Where an immovable property in the calendar year preceding the beginning of the calendar year in respect of which the value is fixed:
a. To enter into one or more other immovable property,
b. Modifies as a result of construction, remodeling, improvement, degradation or destruction, or change of destination, or
c. undergoes a change in value as a result of any other special circumstance, specific to the immovable property;
By way of derogation from paragraph 1, the value shall be determined by reference to the State of that case at the beginning of the calendar year in respect of which the value is fixed.
4 By ministerial arrangement rules may be laid down according to which the value of immovable property or parts thereof is excluded from the valuation if that value does not form part of the basis of the taxes.
1 The in Article 1, second paragraph The official of the municipality in which the immovable property is situated shall determine the value of that immovable property.
2 In the case of, or under general management, rules shall be laid down for the underpinning and execution of the valuation.
3 The nomination for a general measure of management under paragraph 2 shall not be made after presentation of the draft to the two Chambers of the States-General and has been given the opportunity to do so within six weeks of the day on which the decision is taken. the draft has been submitted, making their judgment known to Our Minister.
The Valuation Chamber may make the College a recommendation on the implementation of the Act. To that end, it shall not take the opportunity to be heard after the College has been granted.
1 The in Article 1, second paragraph The official of the municipality in which the immovable property is situated shall establish the value of the immovable property in a decision that is open to objection.
2 The value laid down in the Decision shall be valid for a calendar year.
In any event, the Decision shall contain:
a. the name, address and place of residence of the person to whom the decision is taken;
b. An indication of the immovable property;
c. the value assigned to the immovable property;
d. the date of value assessment;
e. the calendar year to which the decision applies.
2 The failure to comply with the provisions of the first paragraph shall not invalidate the decision.
1 The decision shall be taken eight weeks after the beginning of the calendar year for which it is applicable.
2 The failure to comply with the requirement of the first paragraph shall not invalidate the decision.
3 The publication of the decision shall be effected immediately by means of transmission to:
(a) the person who, at the beginning of the calendar year, has the enjoyment of the immovable property under the ownership, possession or restriction of property;
b. The person who, at the beginning of the calendar year, has or does not use the immovable property under ownership, possession, limited right or personal right.
At the same time as or as soon as possible after the publication of the decision, it shall be communicated to the customers.
4 For the purposes of the third paragraph, part A , if more than one property, property or limited right, can be designated under ownership, possession or restriction in the same immovable property, publication may take place on one of them.
5 For the purposes of the third paragraph, part B , it will be:
a. Use by the members of a household marked as use by one by the in Article 1, second paragraph , the municipal official referred to as a member of that household;
(b) use by the person who has been in use a part of an immovable property has been designated as use by the person who has used that part in use;
(c) the making available of an immovable property for the purpose of the use by the person making the immovable property at the disposal of that immovable property.
6 For the purposes of the third paragraph, part B , subject to the fourth paragraph, if there is more than one user in relation to a single immovable property, publication may take place on one of them.
7 In the case of or under general management measures, detailed rules may be laid down in relation to the notice referred to in the third paragraph.
8 If, pursuant to the third paragraph, introductory words and parts, A and B , two or more decisions as referred to in Article 22, first paragraph , should be sent, these decisions can be united in a single scripture.
9 Where, in respect of the person to whom the decision is published pursuant to the third paragraph, an attack on immovable property taxes as referred to in Article 1 Article 220 of the Municipal Act By way of derogation from the preceding paragraphs, the determination of the value of the immovable property as set out in the decision shall be determined by way of derogation from the previous paragraphs with the bill of reference with the bill of account real estate taxes. The failure to comply with the first sentence shall not invalidate the decision.
1 If, in the course of the calendar year in respect of which the value of an immovable property has been established, a person other than the person in respect of which a decision determining the value of that immovable property has been taken, obtains the status of the person, Intended in Article 24, third paragraph, part a or part b ,:
a. Takes the Article 1, second paragraph The municipal official referred to the said municipal official in respect of the latter within eight weeks of a request made to that effect as referred to in the first paragraph of Article 22, first paragraph , or Article 27, first paragraph ;
b. may be the Article 1, second paragraph , the municipal official referred to the other person concerned to take a contested decision as referred to in Article 4 (2). Article 22, first paragraph , or Article 27, first paragraph .
2 The decision shall, from the date on which the other was obtained by the person referred to in paragraph 1, take the place of the Article 22, first paragraph , or Article 27, first paragraph That decision was taken.
3 In any case, the decision contains Article 23 the information referred to above, together with an indication of the time referred to in paragraph 2.
4 Article 24, third to eighth paragraphs , shall apply mutatis mutandis.
1 If any fact gives ground for the presumption that the value is set too low, the Article 1, second paragraph , the municipal official referred to in Article 22, first paragraph , or Article 26, first paragraph , revision of the decision referred to in a decision which is open to objection. A fact that the in Article 1, second paragraph The said municipal official was known or could reasonably have been known, cannot provide a basis for revision.
2 The power of review shall lapse by five years from the date of adoption of the Article 22, first paragraph , or Article 26, first paragraph That decision was taken.
3 Article 24, third to eighth paragraphs , shall apply mutatis mutandis.
1 In respect of the person who is likely to have an interest in the established value of an immovable property under the Article 22, first paragraph , 26, first paragraph , then Article 27, first paragraph , and to whom not at the foot of the Articles 24, third to sixth and eighth paragraphs , 26, fourth member , then 27, third member , the decision on the subject has been forwarded, the Article 1, second paragraph The municipal official referred to above, within eight weeks of a request made to that effect, as referred to in the second paragraph of Article 22, first paragraph , Article 26, first paragraph , then Article 27, first paragraph . Of interest is if the value is used according to a legal requirement, and the person concerned can be affected by this use in its individual interest.
2 The decision taken pursuant to paragraph 1 shall replace the decision taken in the Article 22, first paragraph , 26, first paragraph , then Article 27, first paragraph Decision referred to in paragraph 1 shall, on the understanding that this date may not be situated earlier than at the beginning of the calendar year preceding the year in which the application was made, may be submitted as from the date of application of the application. Done.
3 The decision contains the Article 23 the information referred to above, together with an indication of the time referred to in paragraph 2.
4 The publication of the decision shall be carried out by means of a communication to the person in respect of which it is taken.
(1) If in the case of a statement of objection or of an ex officio by the Article 1, second paragraph , the municipal official referred to a decision in relation to a person at the foot of the this chapter Decision taken:
(a) that order shall be destroyed;
(b) the value fixed by that Decision shall be reduced or increased, the publication thereof shall be made available to the interested parties responsible for it and their notification to customers by corresponding application of the Article 24, third to eighth paragraphs , and subject to: Article 28 ; notice of the ruling on a notice of objection shall be made to the customers first if they are irrevocably fixed.
2 If the destruction, reduction or increase referred to in paragraph 1 is carried out by an irrevocable judicial decision, the Article 1, second paragraph , the municipal official referred to it, notifying the interested parties, with the corresponding application of Article 24, third to eighth paragraphs , and subject to: Article 28 .
3 At the same time, with or as soon as possible after the notice to the interested parties, as provided for in paragraph 2, notifications shall be made to customers by corresponding application of the Article 24, third to eighth paragraphs .
1 With respect to valuation and value fixing pursuant to the Chapter III and IV are the Article 1, third paragraph , 5, first paragraph, second sentence , 22j up to and including 30 , 47 , 49 to 51 , 52a , 53a , 54 and 56 to 60 of the General Law on State Taxation applicable mutatis mutandis. In addition, in respect of natural persons engaged in a business or on an independent basis, as well as bodies, it is also Article 52, fourth and fifth member, and-for so much it concerns retention of data carriers-sixth member, of the General Law on State Taxation applicable mutatis mutandis.
2 An objection to a decision disclosed and united in a single scripted attack on property taxes intended to be carried out in accordance with Article 24, ninth paragraph , shall be deemed to be directed against that attack, unless the objection proves otherwise.
3 An objection to an attack on immovable property taxes disclosed and united in a single scripted offence with a Article 22, first paragraph , referred to in the Decision, as referred to in Article 24, ninth paragraph , it shall be deemed to be addressed against that decision, unless the objection proves otherwise.
4 If the fiction referred to in the second or third paragraph applies, the Article 1, second paragraph , as the municipal official in the place of the Article 231, second paragraph, part b, of the Municipal Act Municipal official as regards the attack on immovable property taxes. By way of derogation from the first paragraph in conjunction with Article 25, fourth paragraph, of the General Law on State Taxation The municipal official shall rule on the objection to the order referred to in paragraphs 2 or 3 and to the statement of objection to the attack on immovable property taxes referred to in the second or third paragraph in one scripture.
5 The powers and obligations arising from the General Law on State Taxation In respect of the inspector, apply to the college and to the Article 1, second paragraph The municipal official. Obligations under Article 56 of the General Law on State Taxation apply to any other official of the State Tax Administration designated by our Minister, in relation to persons designated by the college. To the extent that this could reasonably be considered to be of interest in the implementation of the law, the powers and obligations referred to above also apply outside the municipality.
6 For the corresponding application of Article 25c of the General Law on State Taxation The Council shall enter the place of the Second Chamber of the States-General or the Second Chamber. For the corresponding application of Article 28, first paragraph, of that Act The college takes place in the place of our Minister.
7 The colleges of two or more municipalities may provide that a designated official of one of those municipalities for the implementation of one or more provisions of the law shall be designated as the Article 1, second paragraph , the municipal official of these municipalities.
8 If a common arrangement has been adopted and a public body or a trade organisation is established under that scheme, it may be determined by or under that scheme that an official of that public body designated for that purpose may be whether that business operating organisation for the implementation of one or more provisions of the law is designated as the Article 1, second paragraph The municipal official.
9 On a notice of objection that has not been filed in the last six weeks of a calendar year, the Article 1, second paragraph , by derogation from the said municipal official, Article 7:10, 1st paragraph, of General Law governing law , pronunciation in the calendar year in which the objection was received.
1 With regard to the application of Chapters III and IV in the case of a general measure of management:
a. The rules shall be laid down where the Articles 48 , 52, first, second and third members, and-for so much it concerns the establishment and the conduct of the administration-sixth member , paragraphs 53, first and fourth paragraphs, and 55 of the General Law on State Taxation shall be made applicable in whole or in part, or
b. Rules are set that correspond to those in the Part A said articles.
2 The rules referred to in paragraph 1 shall in any event contain a description of the person to whom the obligation rests, and for the purpose of which the obligation applies. These rules shall also specify, depending on the nature of the obligation, a description of the nature of the information and information to be supplied, the nature of the information to be shown by the administration or the purpose for which it is to be used for the purposes of Article 5 (2). consultation of data media may be made available.
The customers may provide the college with the information and information which may be relevant to the proper implementation of the law.
Municipalities are obliged to provide each other free of charge information and intelligence which may be relevant to the implementation of the law. Detailed rules may be laid down in respect of, or pursuant to, a general measure of management.
1 The person who:
a. pursuant to the provisions of or under the law oblivion to provide information, information or information, no information, information or evidence of any kind, incomplete or incomplete;
(b) as required by or under the law, being made available for consultation with books, documents, other data media or the content thereof, none, false or falsified data media, available for consultation Does not make the content of it available, in false or falsified form, for this purpose;
(c) by virtue of the provisions of or under the law that the administration of an administration does not operate in accordance with the requirements laid down in or pursuant to the law;
d. under the provisions of or under the law that books, documents or other data media are required to keep these data carriers;
If the result could be that the value of an immovable property could be set too low, imprisonment of not more than six months or a fine of the third category would be punished.
2 The person who intentionally hares any of the facts described in paragraph 1 shall be penalised by imprisonment for a maximum of four years or a fine of the fourth category.
3 The person who does not comply with the him at the Articles 49 , second paragraph, and 50, first paragraph, of the General Law on State Taxation obligations imposed, shall be penalised by a fine of the third category.
Infringements of the provisions of the General Measure Act shall be penalised by a fine of the third category in so far as that offence has been considered as an offence.
Infringement of the general rules laid down by the Act of Ministerial Regulation shall be penalised by a fine of the second category in so far as that offence has been regarded as a criminal offence.
The offences punishable by law are offences of imprisonment. The other offences which are punishable by or under the law are offences.
The Articles 73 , 77 , 78 , 80 , First Member , 81 , 83 , 85 and 88 of the General Law on State Taxation shall be applicable mutatis mutandis.
1 There is a WOZ base registration that includes value data with associated temporal and meta attributes. The value data referred to in the previous sentence shall be authentic.
2 In the basic registration WOZ, authentic data from other basic registrations may also be indicated in the case of a general measure of management.
3 The basic registration WOZ is intended to provide customers with value data.
This part has not (yet) entered into force; see the summary of changes
1 The college shall provide a value with corresponding temporal and meta-characteristics to the customer using the value given for the taxation of taxes.
2 A value in which, on the basis of Article 37g the endorsement 'in investigation' is provided, shall be provided only under the communication of that endorsement.
3 The college shares, after removal of the endorsement 'in investigation', to a customer who obtained and used the relevant value prior to the removal of the endorsement and uses it for the purposes of the levy of taxes, The annotation has been removed and the entry has been changed.
4 The college shall provide a value with corresponding temporal and meta-characteristics upon request to a customer using that entry for a different application than for the charge of taxes. To the extent that the customer has so requested the college, the third paragraph shall apply mutatis mutandis.
5 With a value given, authentic data may be provided from other basic registrations.
6 The College shall ensure that the reproduction of a provided authentic given from another basic registration is in line with that given, as included in that other basic registration.
1 A customer shall use a value given solely in the exercise of the power conferred on it by virtue of a statutory rule.
2 A customer is not empowered to disclose a value given beyond what is necessary for the exercise of the power conferred on him.
1 To the extent that a customer exercises the power of use of the value given under a legal requirement, he shall use the value specified in the basic registration WOZ as it is used at the time of use.
2 For any other application other than the levy of taxes, the first paragraph shall not apply if the value given is subject to the endorsement 'in investigation'.
As far as Article 37d, first paragraph , applies, the person to whom a customer is asked for a value is not required to provide that information.
1 In addition to that extent on Article 32 report to a customer who has reasonable doubt as to the accuracy of an authentic information provided by the basic registration WOZ to the college, under the justification of reasons.
2 In so far as a feedback refers to an authentic given that has been taken from another basic registration, the college shall forward that notification without delay to the administrator of that other base registration and shall communicate it to the customer who has made the return notification.
3 Under ministerial arrangements, rules may be laid down concerning:
a. The cases in which a back notification may be omitted, as the notification is not of relevance to the keeping of the basic registration;
b. the manner in which a return notification is to be made;
(c) the period within which the examination of the examination as a result of a return on a value is to be carried out.
1 The college shall place the endorsement "in investigation" at a value if it is given in respect of that value:
a. A feedback has been made;
b. a statement of objection or appeal has been lodged;
(c) an application for automatic ex officio reduction; or
d. moreover, doubts have arisen concerning the correctness of that fact.
For parts a and d, a period to be determined by ministerial arrangement within which the college determines whether or not the endorsement 'in investigation' is to be inserted.
2 The College shall remove the endorsement 'in investigation':
a. after the examination of the inquiry in response to the notification;
b. after the decision has become irretrievable, or the judgment has become irretrievable;
(c) after dealing with the request for ex officio reduction; or
d. after the examination of the examination as a result of the situation referred to in paragraph 1 (d).
A general measure of management designates the governing bodies which are empowered to use a value to be designated for the purposes of that general measure of management.
The College shall arrange for the collection, storage and transmission of information relating to immovable property situated in the municipality and on its value, in so far as it is necessary for the implementation of the law.
The rules governing the recording and transmission of the data, the periodicity and the manner in which they are provided shall be subject to or pursuant to general rules of management.
1 Upon request, the value of a particular immovable property may be determined by the Article 1, second paragraph The municipal official shall be provided to any person who can prove that he is responsible for the taxation of his or her property in respect of any legitimate interest in obtaining them.
2 The in Article 1, second paragraph The said municipal official shall supply only the person in respect of which a decision has been taken, upon request, a copy of the information on the basis of which the said value is based.
3 In the case of, or under general management, rules may be laid down in respect of the remuneration that can be charged in respect of the provision of a value to third parties.
1 Upon request, the value of a particular immovable property which is principally to be used may be the property of the Article 1, second paragraph The municipal official shall be provided to third parties designated by a general measure of directors who have the power to use a value to be designated for the purposes of the measure.
2 The third party used in the general measure referred to in the first paragraph shall use a value only in the exercise of the power to use it on the basis of the powers conferred on it by that general measure. given.
3 The third party designated by the general measure referred to in paragraph 1 shall not be entitled to publish a value further beyond what is necessary for the exercise of the power conferred on it.
In addition to the matters governed by the Act, or under general management measures, more detailed rules on the implementation of the Act and the arrangements under the Act may be laid down.
This Law shall enter into force from 1 January 1995.
This law is cited as: Property Valuation Act.
Burdens and orders that are in the State Sheet will be placed, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.
Issued at The Hague, 15 December 1994
Beatrix
The Secretary of State for Finance,
W. A. F. G. Vermeend
The Secretary of State for Internal Affairs,
A. G. M. van de Vondervoort
Published on 22 December 1994The Minister of Justice,
W. Sorgdrager
