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, ...
The subject of this article is an analysis of adjacent payments which are one of the groups of real estate payments. These payments as a rule are a source of covering - entirely or in part - costs incurred by the Treasury or local government units by executing their assigned tasks. Therefore adjacent payments may be an effective way of an economic development of communes. On the other hand, the adjacent payments arouse many controversies, especially regards the rightness of their existence, setting their amount and way of paying. Real estate owners more and more often appeal against mayor's decisions of calculating such a payment in Council Court of Appeal.The aim of this article is to evaluate adjacent payments calculated in the rural commune of Krokowa in years 2009-2011 and connected with the accession of property that took place as a result of its division or building new technical in-frastructure. In this article adjacent payments are analysed in context of their accordance with the Real Estate Management Act, their impact on the commune budget and development of a commune infrastructure, costs connected with setting their amount, number of decisions on calculating such a payment and appeals against them to ...
One of the forms of protection of the natural environment, according to the legal act from April 16, 2004, is an ecological site. This form has been used in Poland since 1991.The main reason of creating ecological sites is a necessity to protect small-area objects which are valuable because of their environmental and landscape virtues and which due to their small area and minor importance are not protected by any other form, for example are not reserves (Koreleski 2004, Koreleski 2005, Sammel i in. 2012, Sajnóg, Wójcik 20).This article shows chosen elements present in a process of registering and recording ecological sites. Based on the analysis of works cited and present for many years legal acts and procedures, it has been stated that there can be discrepancies between data of various registers, and especially in registers of forms of protection of the nature and The Land and Building Register (EGiB). These data are incoherent and incomplete.The aim of the paper is to identify and show reasons for such a state and also its possible ramifications. Techniques of a qualitative analysis (of legal acts and regulations excising in the last 20 years) and descriptive analysis have been used in the research.Discrepancies ...
Ecological sites and their data included in official registers are the subject of the paper. While comparing the total area of ecological sites in The Land and Building Register (EGiB) (the state for January 1, 2012) in zachodniopomorskie voivodeship with the data on various forms of environmental protection included in the same source, one can notice big discrepancies. The first data mentions the area of 4 328 ha, the other ones - 6 424 ha. One of the purposes of the paper is to check whether similar discrepancies occur in Koszalin Province and City of Koszalin.The aim of the research, whose results are presented in the paper, was to show and evaluate discrepancies between various registers on the local level containing quantitative and area data of ecological sites. The main source of information used was the register of Regional Director of Protection of Environment (RDOŚ) and EGiB. The area of Koszalin province and Koszalin itself was the object of the research. The data collected for October 1, 2013 and quantitative and qualitative analysis of documents and area analysis were used.The conducted analyses resulted in pointing out deficiencies and discrepancies in both registers and evaluating numbers and areas of ecological sites ...
From several years now the act introducing the heritable building right has been a subject of ongoing work in the parliament. Ministry of Justice published the bill on their website: http://bip.ms.gov.pl/projekty-aktów-prawnych. According to it, the heritable building right will be a limited property right that enables the use of a real estate when simultaneously buildings or other devices, permanently associated with this ground, are owned by a different entity. It is meant to be a transferable right that may be mortgaged. The enactment of this law in Poland is thought to result in creating legal possibilities to realise important economic investments such as: flat development, installation of rail and road transportation devices as well as transmission devices on owned grounds, others. The heritable building right functions in legal systems of following countries: Germany, Great Britain, Netherlands, France, Austria, Estonia. The article aims at presentation of chosen legal solutions used in Germany in Law of the heritable building right and German Civil Code and their comparison with solutions proposed in Polish bill. ...
Percentage of wind energy production in Poland increases every year. In 2009 it amounted to 0.55%, while in 2014 it was already 4.53%. Localization and construction of wind farms must meet many conditions defined in regulations being in force in this field, they still arouse a lot of controversy. Main reasons are their negative impact on landscape, agritourism, land value, human health, nature and others. Every such investment has both positive and negative influence on the neighbourhood, and its development. It gives an income to communes' budgets through taxes, to landowners through grounds lease or sale, creates new workplaces during construction and then operation of devices. It also leads to modernization and repair local routes, electrical grids and others .The aim of this paper is to present chosen problems connected to the localization of wind farms. The research focuses on regulations concerning the wind farms localization , its procedures, calculation of taxes for communes, incomes for landowners on whose grounds the wind turbines were built, and others, in the context of the new law i.e. Act of 20 May 2016 on Wind Energy Investments. ...
