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

• Autorzy: Anna Barańska
• Języki publikacji: EN

Abstrakty

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.(original abstract)

Słowa kluczowe

EN

Real estate; Property tax; Value estimation

PL

Nieruchomości; Podatek od nieruchomości; Szacowanie wartości

• Czasopismo: Real Estate Management and Valuation
• Rocznik: 2013
• Numer: vol. 21, iss. 3
• Strony: 35--42

Twórcy

autor

Anna Barańska

• AGH University of Science and Technology Kraków, Poland

Bibliografia

• ADAMCZEWSKI Z., 2011, Elementy modelowania matematycznego w wycenie nieruchomości, Podejście porównawcze, Oficyna Wydawnicza Politechniki Warszawskiej, Warszawa.
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• DORNFEST A.S., 2012, Mass appraisal practices in the United States and Canada, International Workshop on Mass Appraisals, Pafos, Cyprus, 14-16 September 2012.
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• 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%20WYCEN Y%20cz.%20I.pdf.
• IAAO International Association of Assessing Officers, 2012, Ratio Study Practices in the United States and 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.
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Identyfikatory

DOI

10.2478/remav-2013-0024