Intended Use of a Building in Terms of Updating the Cadastral Database and Harmonizing the Data with other Public Records

Author:

Buśko Małgorzata1

Affiliation:

1. AGH University of Science and Technology Al. Mickiewicza 30 30-059 Cracow , Poland

Abstract

Abstract According to the original wording of the Regulation on the register of land and buildings of 2001, in the real estate cadastre there was one attribute associated with the use of a building structure - its intended use, which was applicable until the amendment to the Regulation was introduced in 2013. Then, additional attributes were added, i.e. the type of the building according to the Classification of Fixed Assets (KST), the class of the building according to the Polish Classification of Types of Constructions (PKOB) and, at the same time, the main functional use and other functions of the building remained in the Regulation as well. The record data on buildings are captured for the real estate cadastre from other data sets, for example those maintained by architectural and construction authorities. At the same time, the data contained in the cadastre, after they have been entered or changed in the database, are transferred to other registers, such as tax records, or land and mortgage court registers. This study is the result of the analysis of the laws applicable to the specific units and registers. A list of discrepancies in the attributes occurring in the different registers was prepared. The practical part of the study paid particular attention to the legal bases and procedures for entering the function of a building in the real estate cadastre, which is extremely significant, as it is the attribute determining the property tax basis.

Publisher

Walter de Gruyter GmbH

Reference37 articles.

1. Act (1982) of 6 July 1982 on land and mortgage registers. Journal of Laws of 1982, No. 19, item 147, as amended.

2. Act (1989) of 17 May 1989 Geodetic and cartographic law. Journal of Laws of 1989, No. 30, item 163, as amended.

3. Act (1991) of 12 January 1991 on Local Taxes and Fees. Journal of Laws of 1991, No. 9, item 31, as amended.

4. Act (1994) of 7 July 1994 Construction Law. Journal of Laws, item 290, as amended.

5. Act (1995) of 29 June 1995 on Public Statistics. Journal of Laws of 1995, No. 88, item 439, as amended.

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