The General Valuation Section is responsible for securing an up-to-date and uniform valuation of all immovable properties located across Cyprus and controlled by the Republic of Cyprus, on a regular basis. The values of the General Valuation are used only as a basis for taxation and levy purposes. The General Valuation for each plot is carried out through the Computer Assisted Mass Appraisal System. In the course of its work, this section assesses applications for Correction of Errors and General Valuation Objections, determines updated values for plots relating to files of other branches, carries out value apportionment for jointly owned plots, pursuant to the provisions of section 21, Cap. 224, and reviews applications submitted by Municipalities and Community Councils for the entry of property assessment characteristics through the Department's DLS PORTAL.