Polish cadastral system consists of two registers: cadastre and land register. The cadastre register data on cadastral objects (land, buildings and premises) in particular lo- cation (in a two-dimensional coordinate system) and their attributes as well as data about the owners. The land register contains data concerned ownerships and other rights to the property. Registration of a land parcel without spatial objects located on the surface is not problematic. Registration of buildings and premises in typical cases is not a problem either. The situation becomes more complicated in cases of multiple use of space above the parcel and with more complex construction of the buildings. The paper presents rules concerning the registration of various untypical 3D objects located within the city of Warsaw. The analysis of the data concerning those objects registered in the cadastre and land register is presented in the paper. And this is the next part of the author’s detailed research. The aim of this paper is to answer the question if we really need 3D cadastre in Poland.
Each European Union Member State keeps a register of data on properties located in its territory. The number, type and scope of these properties are determined by each Member State’s needs. The INSPIRE Directive enables the scope of data to be harmonised, and the data to be made available for the purpose of assisting legislators in taking decisions and actions likely to have either direct or indirect impact on the environment. The aim of the study was to indicate the basic differences between the data contained in Polish and Latvian cadastres. Unlike other similar studies analysing the content of data in the cadastre, this article pays special attention to the number of available sets of data about the parcel and its surroundings, the ease of access to these data and the possibility for acquiring them by an interested party without incurring additional fees. This is particularly important in activities related to spatial management and the development of an information society. The results show that in both countries, the decision makers have approached the INSPIRE Directive differently. Direct analyses conducted for the cities of Wrocław (Poland) and Riga (Latvia) demonstrated that the information system in Wrocław contains a considerably greater scope of information available free of charge, is easier to use and offers more services. The Latvian Republic’s spatial information system provides a less-developed scope of information about real estate (without fees) that is dispersed on several websites, which slows down and hinders its use.
The article is a review of the current theoretical achievements in the context of the discussion on the shape and validity of the property tax reform in Poland, indicated in the endogenous development of municipalities. The conclusions contained in the article are an attempt to join in a scientifi c discussion on the subject of property taxation. They constitute a proposal of formulated recommendations necessary from the point of view of legitimacy of collecting property taxes and the implementation of the new system of ad valorem tax.