Many times, when it comes to inheritance, the FURS is completely unjustified in insisting that an inherited or gifted property is worth much more than the heirs, legatees, donors and donees imagine. This is why the taxes are huge and often beyond the means of the heirs/gifts.
In order to prevent such fanciful valuations of real estate by the FURS and unreasonably high taxes, it is necessary to ensure that if the FURS insists on unrealistically high values for the real estate it wants to tax, the heirs/legatees have the possibility to demand that the FURS buy the real estate at that value. So let FURS have "skin in the game" according to the principle of "Put your money where your mouth is" and "Money talks bullshit walks".