Refinements of strategy for calculating cadastral value of ground area considering encumbrances and restrictions with the aim of taxation
Authors:
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- Saint Petersburg State Mining University
Abstract
Analysis of present procedural aspects for cadastral land valuation of ground area is presented. New approach to its calculation based on adjusted calculation formula considering encumbrances and restrictions is suggested. Practical implementation of the proposals on the territory of Kirovsky district in Saint-Petersburg and calculations of cadastral value for two ground areas with the aim of determining differences in taxable base are displayed.
References
- Варламов А.А. Земельный кадастр: Учебно- практическое пособие / А.А.Варламов, С.А.Гальченко. М., 2000.
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