Appraised value for property tax may be adjusted to the disadvantage of the appellant taxpayer, regardless of the time limit rules in the Public Administration Act

Following an appeal against the tax rate determined for a large commercial property, a decision was made after three years to increase the rate. The Supreme Court found with some doubt, like the Court of Appeal, that the time limit provision in section 34 subsection 3 second sentence of the Public Administration Act, under which a notification of any alteration of a decision to the detriment of the appellant must be sent within three months, was not applicable in property tax cases. Section 17 of the Property Tax Act authorises the appellate body to alter a decision to the disadvantage of the appellant. Then, the time limit rules in the provision must also apply, and the time limit in section 34 of the Public Administration Act can thus not apply in addition. The decision in the appeal case had consequently been made in time. The appeal against the Court of Appeal's judgment was set aside.

Read the whole judgment (Norwegian only)

Area of law: Property tax. Public Administration Forvaltningsrett. Section 17 of the Property Tax Act.

Key paragraphs: 60-62

Justices: Indreberg, Bull, Bergh, Østensen Berglund, Thyness