Real Estate Records
Real Estate Records
Author(s): Vladimír Šmíd, Karel SchelleSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Masarykova univerzita nakladatelství
Summary/Abstract: The word cadastre is of Latin origin and means about the same as a list (caput = a head, capitastrum = a list according to heads, later on according to any unit). In general, such word used to refer to a well-organised consistent description of special features, persons, things or rights, especially description of lands and incomes from crafts and trades, compiled for tax purposes. The attempts to introduce a single tax policy date back to the year 1022, when the Czech monarch Oldřich implemented taxes collected on tracts of land.
Journal: Masaryk University Journal of Law and Technology
- Issue Year: 1/2007
- Issue No: 2
- Page Range: 331-346
- Page Count: 16
- Language: English