Summary:

According to current rules, data gathered in the cadaster that concern a type of arable lands in comparison with soil classification of rural and forest grounds, way of using the real estate, their application and others are the base of setting the agricultural, forest and real estate tax by an appropriate body.
There is a problem with the cooperation between grounds and buildings files and tax system. Many plots destined in local land planning to development and in fact bought by a purchaser as building plots with great value, but not built currently or in the middle of building, or a real estate having a status of not taken to use, has a special settlement in grounds and buildings files - a settlement of use for example arable lands or meadows. As a result of such a settlement the body calculating due taxes in community, taking into consideration a settlement in grounds and buildings files and a declaration made by a real estate owner, calculates for such a plot the agricultural tax even though it is in fact building plot. As a result a community budget suffers a loss and owners of plots whose value is similar, pay completely different taxes, higher even several dozen times.
The aim of this article is an evaluation of principles concerning calculation of agricultural, forest and real estate taxes on the example of rural community Będzino.