For the purposes of seizure, the bailiff shall establish the value of seized movable property by appraisal. The value of property is appraised based on its market value. If the parties agreed upon the appraised value, such value shall be authoritative.
It is possible to use an expert appraiser during seizure. Following the conclusion of seizure the bailiff may amend the appraised value with the expert appraiser also participating, if so requested by either party within eight days of delivery of the seizure report. (Vht. 97. §)
Before the sale of immovable property the bailiff shall establish its appraised value, both vacant and occupied, in consideration of an official tax and value certificate issued within six months to date, or – if so requested by either party – based on the expert assessment of a forensic expert. (Vht. 140. §)
The bailiff can take measures to establish the appraised value of the seized property if the amount of the debt exceeds 500,000 HUF. (Article 139 (9) of Vht.)