RELATIONS BETWEEN LAND AND BUILDING RECORDS AND ENTRIES IN THE LAND AND MORTGAGE REGISTER, IN THE CONTEXT OF REAL ESTATE TAXATION (AGRICULTURAL AND FORESTRY TAX)

Pursuant to Art. 21 of the Geodetic and Cartographic Law the basis for tax assessment is the data contained in the land and building register. These data concern e.g. area and land classification, character of buildings (premises), usable areas of buildings (premises), as well as the entity liable to pay real estate tax (agricultural, forestry). Undermining the probative value of the land and building register is possible only in particularly justified cases, such as when data from the records are in contradiction with data from other official documents or public registers. An excerpt from the register of land and buildings is evidence from an official document, therefore, as counter evidence allowing the tax authorities to determine the real estate tax (agricultural, forestry) based on data other than those resulting from this record, there should also be a document. This document may be a copy, excerpt or certificate from the land and mortgage register. However, evidence from the land and mortgage register will not be recognized by the tax authority in every tax case, because the information placed in specific sections of the ledger has different binding powers for the tax authorities. The aim of the article is to present the relationship between data contained in land and mortgage registers and land and building records in the determination of real estate tax (agricultural, forestry), identifying problems in this area and indicating possible directions of change.