Council of State Decision Regarding Period to File Lawsuits Against the Decisions of the Appraisal Commission for the Determination of Minimum Plot and Land Unit Values
Council of State Plenary Session of the Tax Law Chamber (Council of State TLC) decided that real estate taxpayers can file a lawsuit against the decisions of the appraisal commissions for the determination of minimum plot and land unit values until the last day of the year during which such decisions are taken, with the Decision of the Council of State TLC dated 15.02.2023 and numbered E. 2022/14 K. 2023/2 (Decision) published in the Official Gazette dated April 28, 2023 and numbered 32174,.
In this context, the contradiction between the decisions of the regional administrative courts regarding the last date for filing a lawsuit by real estate taxpayers against the decisions of the appraisal commission was resolved by adopting the established decisions of the Ninth Chamber of the Council of State.
Accordingly, it has been resolved that taxpayers may file a lawsuit against the decisions of the appraisal commission for the appraisal of the minimum plot and land unit value subject to real estate tax within (i) the thirty-day general term for filing a lawsuit as of the date of learning and (ii) until the last day of the year in which the decision was taken at the latest.
You may access the full text of the relevant decision here.
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