de Carvalho Júnior, Pedro Humberto Bruno - 2012
cities. In your administration, the IPTU needs a real estate appraisal system to measure the value of property that will be … taxed. The system is efficient when there is not a high gap in relation to market values when there exists appraisal … homogeneity among properties of similar market value (horizontal equity) and there does not exist a lower gap appraisal between …