Tax evaluation – this term applies in the area of Tax Law. There it refers to an evaluation of particular real estate, which is done by the Taxmen in order to determine the minimum price of the real estate. This minimum price lasts for one taxable year. It is the basis for payment of property transfer taxes (Stamp Duty, Council tax for acquiring real estate, Notary fee, etc.), in cases where there is no sale on the fair market value of the property.