PL EN


2013 | 21 | 3 | 35-42
Article title

Real Estate Mass Appraisal in Selected Countries – Functioning Systems and Proposed Solutions

Authors
Title variants
Languages of publication
EN
Abstracts
EN
In this paper, the systems of real estate mass appraisal in some selected European countries will be discussed, in comparison with those of individual countries on other continents, in terms of similarities and differences in law, institutional scope and subjects responsible for its execution. With selected countries serving as an example, the practical aspects of operating the real estate owners’ taxation system will be discussed as well the data acquiring process, considered price-making factors, proceeding methodology and circumstances taken into account in real estate cadastral valuation, giving consideration to national specificity.
Publisher
Year
Volume
21
Issue
3
Pages
35-42
Physical description
Dates
published
2013-09-01
online
2013-10-08
Contributors
  • Faculty of Mining Surveying and Environmental Engineering AGH University of Science and Technology, abaran@agh.edu.pl
References
  • ADAMCZEWSKI Z., 2011, Elementy modelowania matematycznego w wycenie nieruchomości, Podejścieporównawcze, Oficyna Wydawnicza Politechniki Warszawskiej, Warszawa.
  • ALEKSIENE A. BAGDONAVICIUS A., 2012, Mass appraisal system in Lithuania, International Workshop on Mass Appraisals, Pafos, Cyprus, 14-16 September 2012.
  • BARAŃSKA A., 2012, Mass Appraisal of Real Estate in Poland - legal basis and practice implementation, INTERNATIONAL WORKSHOP ON MASS APPRAISALS, PAFOS, CYPRUS, 14-16 SEPTEMBER 2012.
  • DORNFEST A.S., 2012, Mass appraisal practices in the United States and Canada, International Workshop on Mass Appraisals, Pafos, Cyprus, 14-16 September 2012.
  • DORNFEST A.S., VAN SANT S., ANDERSON R., BROWN R., 2010, State and Provincial Property Tax Policiesand Administrative Practices (PTAPP): Compilation and Report, Journal of Property Tax Assessment & Administration, Volume 7, Issue 4, paper on the website: http://www.iaao.org/uploads/PTAPP_2010.pdf.
  • HOPFER A., 2008, Metody masowej wyceny, Studia Podyplomowe na Wydziale Prawa i Administracji Uniwersytetu Warszawskiego, Warszawa, paper on the website: http://www2.wpia.uw.edu.pl/files//mszalata/Hopfer%20METODY%20MASOWEJ%20WYCENY%20cz.%20I.pdf.
  • IAAO International Association of Assessing Officers, 2012, Ratio Study Practices in the United Statesand Canada: Results of 2011 Survey, The Technical Standards Committee, IAAO, Journal of Property Tax Assessment & Administration, Volume 9, Issue 1.
  • IAAO International Association of Assessing Officers, 2012, Standard on Mass Appraisal of Real Property, Kansas City, Missouri, USA.
  • LABROPOULOS T., 2012, Towards an integrated GIS&CAMA system for residential property taxation in Greece, International Workshop on Mass Appraisals, Pafos, Cyprus, 14-16 September 2012.
  • MCCLUSKEY W., MONTGOMERY E., WOODS N., BRONTE A., 2012, Domestic Revaluation in Northern Ireland:A Review, INTERNATIONAL WORKSHOP ON MASS APPRAISALS, PAFOS, CYPRUS, 14-16 SEPTEMBER 2012.
  • MITROVIC D., 2012, Multipurpose use of mass appraisal system in Slovenia, International Workshop on Mass Appraisals, Pafos, Cyprus, 14-16 September 2012. legal acts: Rozporządzenie Rady Ministrów z dnia 29 czerwca 2005 r. w sprawie powszechnej taksacji nieruchomości (Dziennik Ustaw nr 131, pozycja 1092). Ustawa z dnia 21 sierpnia 1997 r. o gospodarce nieruchomościami (with later changes) (Dziennik Ustaw nr 115, pozycja 741).
  • www.iaao.org.
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.doi-10_2478_remav-2013-0024
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