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 modern trend of cadaster development in Poland is to create the Integrated Properties Information System (IPIS), a system for communicate with each included public registers. The basis of this system is the land and buildings register, which for the proper functioning needs to meet the conditions laid down in the law of geodetic and cartographic and also needs to provide reference data to other systems. Currently, the basic geodetic procedures - regulations having a direct impact on improving the quality of cadastral data in a comprehensive way is the modernization of the cadaster and land consolidation. The two above-mentioned geodetic procedures - regulations are decidedly different, they share only a common effect which is modernized cadaster, which is the operating condition of IPIS. The aim of the study is to demonstrate the superiority of cadastral effects of land consolidation on the effects of cadaster modernization, and to prove that the introduction of new cadastral administrative procedures named the "cadastral land consolidation" may be an alternative to the process of cadaster modernization towards to create a full value cadaster in Poland, especially in regard to rural communities. The scope of research, as a case study includes the Sękowa village in ...
