Land use is the part of the earth's surface that is used in a uniform manner. The information on the extent and type of land uses is entered into the register of land and buildings. The data contained in this register are the standardized descriptions of the physical characteristics of the objects in question. Pursuant to the applicable legislation, these data should be kept up-to-date through the processes of updating, modernization and periodic verification of the records. The implementation of the said processes often requires the introduction of land use changes. These changes bring about important consequences, especially in land taxation.
This paper is an attempt to outline the basic problems related to the determination of the extent and type of land uses. It discusses, inter alia, the issues of limitations resulting from the plans of forest management and the area permitted to be excluded free of charge from agricultural and forestry production for housing purposes. The author also draws attention to the very general legal regulations regarding the determination of the boundaries of the contours of land use zones in rural and urban areas. The conducted studies also include the analysis of the updatedness of the cadastral data on land uses in selected municipalities.