Scholarly record
ISSUES RELATED TO UPDATING THE CADASTRE IN THE COURSE OF BUILDING PROCESS
Abstract
The way of maintenance and updating the real estate cadastre is regulated, at present, by the Act of May 17,1989, The Law of Geodesy and Cartography [6] and by the decree of the Minister of Regional Development and Building Industry of March 29,2001 ? the cadastral law [1]. Updating the cadastre at the stage of setting out a building object is of particular importance; it has specified tax effects. Usually, the charge due to a property tax is increased what results from the real discontinuation of agricultural activities on a given parcel, connected with the commencement of building operations. In a case of starting a building process, until 2014, the owner of a parcel was the only person who was obliged to notify the head of a district about changes of cadastral data and to supply the relevant geodetic and cartographic documentation. Surveying works concerning setting out of a building in the field, were not the subject of notification to any public administration body. Apart from the above obligations of a parcel owner, after modification of legal regulations, the surveyor is also obliged to notify the starost (head of a district) at the relevant geodetic and cartographic documentation district centre about works comprising setting out buildings in the field and to transfer the resulting documentation. The author has analysed the practical implementation of the obligation concerning updating of the cadastre due to commencement of building operations. The author has randomly selected 60 cadastral parcels (located in Mazovia Voivodeship) for which building permits were issued and cadastral, land use data was not updated. The author performed inspection at the field and analysed whether building operations were started and the documentation concerning the setting out buildings was transferred by surveyors and had positive results, i.e. whether the real estate cadastral database was updated.
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References7
Decree of the Minister of Regional Development and Building Industry of March 29, 2001 on cadastre (in other words The Cadastral Law) (Primary text in Dz. U. z 2001r. nr 38 poz. 454, actual text in Dz. U. z. 2015r. poz. 2109);
Najwyższa Izba Kontroli, Informacja o wynikach kontroli. Wyłączanie gruntów z produkcji rolnej i jego wpływ na aktualizację ewidencji gruntów i budynków oraz skutki podatkowe tych czynności. The Supreme Audit Office, Information about results of inspection. Exclusion of lands from agricultural production and its impact on updating the land and buildings register and fiscal effects of such operations. Najwyższa Izba Kontroli – Delegatura w Krakowie, Kraków 12.2006r.
Najwyższa Izba Kontroli, Informacja o wynikach kontroli. Wyłączanie gruntów z produkcji rolniczej i jego skutki dla ewidencji podatkowej w gminach w latach 2007-2011. The Supreme Audit Office, Information about results of inspection. Exclusion of lands from agricultural production and its impact on fiscal registration in municipalities in the period 2007 - 2011, Najwyższa Izba Kontroli, Warszawa 2012r.
Rozporządzenie Rady Ministrów z dnia 3 października 2016r. w sprawie Klasyfikacji Środków Trwałych (KŚT) The decree of the Council of Ministers of October 3,2016 on Classification of Fixed Assets, (Dz. U. z 2016r. poz. 1864),
Rozporządzenie Rady Ministrów z dnia 30 grudnia 1999r. w sprawie Polskiej Klasyfikacji Obiektów Budowlanych (PKOB) The decree of the Council of Ministers of December 30,1999 on the Polish Classification of Building Objects (Dz. U. z 1999 nr 112 poz. 1316 z późn. zmianami),
Ustawa z dnia 17 maja 1989r. Prawo geodezyjne i kartograficzne The Law of Geodesy and Cartography. The act of May 17,1989 (Dz. U. z 2019 poz. 725 z późn. zmianami),
Ustawa z dnia 7 lipca 1994r. Prawo Budowlane Act of July 7,1994 The Building Law (Dz. U. z 2018r. poz. 1202).
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