BackIn numerous previous rulings, the Supreme Court has addressed the question of the need for the expert of the Administration to make a direct visit to the property being valued in order to issue his opinion. However, the appealed judgment considers that this visit is not necessary, which contradicts the criterion established by the Court.
The Court ratifies its jurisprudence that requires the expert’s verification visit to the property being appraised, as well as the need for a detailed and comprehensible motivation in the appraisal. The motivation cannot be based on vague data or tables without specifying the source or the documents used. The citizen must be able to understand the reasons behind the valuation and have the opportunity to challenge it properly.
The motivation made by the Administration in this case is insufficient and generic, as no clear reasons have been provided for correcting the declared value. A visit to the property has not been carried out, nor has it been adequately explained why it was not carried out.
The Court reaffirms the importance of a detailed motivation in the expert opinion method for value verification. It is necessary to precisely identify the witnesses or samples used in the valuation and to provide certified documents supporting the values and circumstances considered.
In conclusion, the Court emphasizes that the personal visit to the property is a must for the correct valuation and that the motivation must be clear and specific, providing adequate information for the citizen to understand the basis of the valuation made.
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