The municipality’s assessment service is responsible for depositing and maintaining its role up to date. The operations of the assessment service are carried out within a legal framework subject to the law regarding municipal taxation.
The evaluation role is an inventory of all the properties located in the territory of a municipality.The role determines the value of the immovable, which is subject to the notion of the real or market value of a property at a particular date. It includes all residential, commercial, industrial, agricultural properties and vacant lots. The assessment role is the basis for taxation for municipalities.