Valuation criteria of the cadastral appraisal issued by the Municipal GAD of Cantón Mejía for procedures with expropriation fines
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Abstract
This article deals with the application of the valuation criteria of real estate declared in public utility, for the purpose of expropriation, as established in Article 495 of the Organic Code of Territorial Organization, Autonomy and Decentralization (COOTAD, 2010)
In addition, it explains the expropriation procedure in Ecuador, the determination of the fair price, based on the cadastral appraisal made by the appraisal and cadastres departments of the Autonomous Municipal Governments.
Likewise, it shows different doctrinal contributions in order to generate a clearer criterion in this regard, together with the revision of both the constitutional norms and the lower norms related to expropriations.
To carry out expropriations, the highest administrative authorities of the regional, provincial, metropolitan or municipal governments will resolve the declaration of public utility, by means of a duly reasoned act in which the individualization of the required good or goods and the purposes for which they will be used must be included.
There are authors who affirm that expropriation is an institution of public, constitutional and administrative law, which is specified with the issuance of an administrative act, issued in exercise of the expropriatory public power, contained in the Constitution.
Finally, the "Road Project Expansion to four lanes of the Alóag-Santo Domingo road, Tandapi-Unión del Toachi Section" is analyzed, carried out in 2018 by the Decentralized Autonomous Government of the Province of Pichincha (GADPP, 2018).
From the documentation provided by the GADPP, it is evident that not all the people whose real estate was affected by the expropriations received the payment of the fair price, since they were only based on reports issued by the department of appraisals and cadastres of the Municipal GAD of the Canton Mejía, in which it is not possible to determine what assessment criteria were applied at the time of carrying out the appraisal of cadastres.
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José Luis Curillo-Aguirre , Universidad Tecnológica Indoamérica - Ecuador
Lawyer of the Courts and Courts of the
Legal internship in the Department of Receivership, direction of expropriations of the Decentralized Autonomous Government of the province of Pichincha
Hernán Rodrigo Batallas-Gómez, Universidad Indoamérica - Ecuador
Professor of the Master of Constitutional Law, Universidad Indoamérica.
Contracted professor of the subjects "Tax Law"; "Economic Law"; and, “Business Law”. University of the Hemispheres, faculties of: Legal and Political Sciences and Business and Economic Sciences.
Professor of the Higher Specialization Program in Taxation, city of Quito, Universidad Andina Simón Bolívar.
Professor of the module "The Executive function of the GADS"; open course "New Territorial Organization"; Simón Bolívar Andean University.
Training Municipality of Quevedo; "Municipal Taxes".
Training of the State Bank; “Creation of tax ordinances”.
Facilitator in the course: "Jurisdictional Guarantees and Jurisprudence" organized by the Constitutional Court and the Public Defender's Office.
Invited speaker, discussion "Multilevel Governance: decentralization, deconcentration and autonomy" within the Specialization in Territorial Management and Governance, IAEN.
Invited speaker, Tax Processes, organized by the Illustrious Municipality of Quinindé.
Invited speaker, Conversation on Strengthening in Tax Matters, organized by the Universidad Andina Simón Bolívar.
Consultant for the annual Doing Business magazine of the World Bank (2006, 2007 and 2008)
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