Abstract

Since 2001, with varying intensity is upgraded of land and buildings register. The aim of this action is to transform this system in modern of land cadastre. Meet it is assumptions developed by the FIG and the FAO, as well as meet the growing demand for information in the management of space and be compatible with other systems gathering information about real estate.

Modernization of this is also related to the construction in Poland of an integrated information system on real estate (ZSIN) and the adjustment of the range of information and data exchange formats to standards in the Member States of the European Union. A modernized land cadastre ultimately has to be the main source of information on the need for reform of the Polish system of property taxes and the backrest base its calculation of the value of the property. For this purpose, entered in the records of the land and buildings a new attribute: “cadastre value”. This value is still no practical dimension.

The study proposed the recognition of the universal process of property taxation system, as well as reciprocal links and relationships with land and buildings register. Analyses the legal regulations for the presence in them of system flaws that impede the implementation of the procedures of mass appraisal of property. It was proposed the need to extend the scope of the information an upgraded land cadastre, in the direction of increasing its usefulness, as the main source of information, universal power  of property taxation in the necessary data and information.