Definicja prawna wartości rynkowej w teorii i praktyce wyceny nieruchomości w Polsce

• Authors: Sabina Źróbek , Małgorzata Renigier-Biłozor , Marek Walacik

Abstracts

EN

The authors of this paper emphasize the need for an in-depth analysis of the definition of property market value. In Polish law methods of property valuation is regulated predominantly by the Act on real estate management, the Regulation of the Council of Ministers on real estate valuation and preparation of a valuation report, and by two acts on taxation – on civil law transactions and on tax on personal income. It has been shown that the terms used in these regulations, such as “market value”, “price”, “comparable property”, cause interpretational problems. This is evidenced in court ruling, in the literature of the subject, and in the interpretations published by the organizations of professional property valuers. Based on the research results, as well as on the real estate valuation theory and practice, the authors offer recommendations for changes in the legal regulations, restoration of the original rank of professional real estate valuation standards, and the establishment of a new type of value. The rationale behind these proposals is care for quality of valuation and elimination of at least a limited number of appeals against the estimated market value of the properties.

Keywords

EN

real estate; valuation methods; market value; legal acts; property valuer; valuation standards

• Publisher: Wydawnictwa Uniwersytetu Warszawskiego
• Journal: Studia Iuridica
• Year: 2022
• Volume: 91
• Pages: 412-430

Dates

published

2022

Contributors

author

Sabina Źróbek

author

Małgorzata Renigier-Biłozor

author

Marek Walacik

Identifiers

DOI

10.31338/2544-3135.si.2022-91.23

Biblioteka Nauki

48562884