Assessments

• Causa Mortis transfers are subject to the vetting of the department’s assessors.
• An internal Board will establish the correctness of the values attributed to the immovable property being transferred, and if required, the Commissioner reserves the right to seek an expert’s valuation.
• Upon vetting, a claim may be issued if there had been a miscalculation of duty or if the value declared by the department’s Perit is greater than the value originally declared.