Komplementarność wycen nieruchomości jako zasada określania rynkowej wartości nakładów ponoszonych na budowę urządzeń infrastruktury technicznej
Real Estates Appraisals Complementarity as the Rule
Of Value Assessment of Expenditure on Media Utilities
Author(s): Jacek ZygaSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: expenditure on property; perpetual usufruct; land owners fees; property appraisal
Summary/Abstract: The paper discus a problem of accounting of expenditure on media utilities, madebetween public actors (mainly municipalities) and their partners contributing to the constructionof such devices. By analyzing the legal conditions, also historical, demonstrated connectionbetween two procedures was proved: procedure of accounting of perpetual usufructuary’sexpenditure in the course of annual land charge updating and procedure of imposingthe fee for land owners, benefiting from created media utilities. It also was showed that ineach of these procedures input value, indicated above private actors (land owners or perpetualusufructuaries) is based on the same technical and economic considerations. The coreof the correctness of the expenditure valuation is, at all events, the analysis of value changesof the entire group real estate, that was subjected to the influence of some elements of mediautilities. In that way, the pointlessness of appraisal of the isolated property of changed value,was proved (regardless of the cause and nature of the administrative procedure involving theappraisal). Necessity of changing the nowadays practices was suggested.
Journal: Studia i Prace WNEIZ US
- Issue Year: 2016
- Issue No: 45/1
- Page Range: 473-484
- Page Count: 12
- Language: Polish