Polish system of property taxes – property appraisal
Polish system of property taxes – property appraisal

Summary/Abstract: This paper discusses the Polish system of property taxes and charges with an emphasis on the role of property appraisers in the process of property valuation. The paper is divided into three main sections. The first section discusses the theoretical aspects of the property tax system, the second overviews different categories of property taxes and charges, and the third presents the legal requirements and appraisal principles that apply in the process of calculating the applicable taxes.

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