State Act

Portuguese Civil Code, 1867

Article 2094 - Appraisal of lands and buildings - The lands, and buildings shall be valued by the appraisers, taking into consideration their income or produce in an average, in relation to the period during which they can continue to yield the same produce or income, the circumstances of the locality where they are situated, the charges over them, and the expenditure for tilling and maintenance, and they shall declare, in any event, the basis taken for such appraisal.