WOZ value and information obligation

Questioner

I recently received a letter from the tax cooperation asking me to complete a permanent market analysis form to determine the WOZ value. The letter states that I am obliged to provide the requested information on the basis of Article 30 of the Valuation of Immovable Property Act in conjunction with Article 47 of the General Tax Act. I wonder if they can ask you anything based on the above article? So how far can they go? and what can I refuse to answer? Questions regarding the sales price I understand, logically. But the asking price? In addition, many questions are very subjective in my opinion. Such as what is the condition of the bathroom, kitchen, maintenance inside and outside? Where I can choose from: bad, moderate, average, above average to good. Finally, I also see no consequences mentioned for not answering the questions in the form. Those who do?

Lawyer

You are indeed obliged to answer. The quality of the answers is at your discretion. A little further on the Internet I found: I also received such a form and also had the impression that it seemed to be a half market research. Especially because the municipality of Rotterdam refers to the site http://www.belastingen.nl. That site comes across as a commercial site. Following this discussion on the forum I have searched a bit further and it is indeed mandatory to fill in. In the Valuation of Immovable Property Act, article 30, section 1 states, among other things: With regard to the valuation and the value assessment pursuant to Chapters III and IV, Articles (...), 47, (...) of the General Tax Act apply accordingly. (link: http://wetten.overheid.nl/BWBR0007119/geldigheidsdatum_14-06-2015#HoofdstukV_Artikel30) In that article 47 it says Everyone is obliged, upon request, to provide the inspector with: a. to provide data and information which may be relevant to his tax assessment;(...) (link: http://wetten.overheid.nl/BWBR0002320/HoofdstukVIII/Afdeling2/Artikel47/geldigheidsdatum_14-06-2015) In short: despite the perhaps somewhat strange questions, answer them anyway.