engleski

Are Croatian official registers complying with the LADM fiscal/valuation extension?

The primary purpose of a Land Administration System (LAS) is to support the processes of recording and disseminating information about the ownership, value and use of land and its associated resources. An important task of LAS is land valuation for taxation purposes, which supports land management processes. Land valuation for taxation implies mass valuation methods, which use statistical analysis of valuation indicators to assess the best use of many real properties at the same time. However, to make fair and correct assessments, sufficient accurate and up-to-date data for each land parcel together with accompanying buildings and other constructions on it must be available. Some of the required data exists, but they are stored across different land registers and other registers, and are administered by various public authorities. To avoid further data redundancy, mass valuation information system can be based on existing data stored in distributed registers and shared by agreements between various public authorities. Therefore, the crucial part of the LAS is the data model, which needs to be carefully developed to efficiently fulfil the primary purpose of the system ; its development should be based on best practices from countries with similar LAS using well-known standards. This paper analyses the data models in the official Croatian registers and the possibilities of using them in land valuation and taxation extension in the Croatian Land Administration Domain Model (LADM) profile. The analysis identifies possible data, registers and responsible authorities whose data are appropriate to be used as an attribute for determining valuation indicators. The basic unit of such a system is real property, which can be generally seen as land and accompanying buildings or other constructions, or jointly owned individual parts of the property according to the property subdivision plan. Regardless of the valuation method used, each property type valuation indicator can be divided into external factors (e.g. location, zoning regulations) and internal factors (e.g. land parcel area, number of floors) for each property and can be seen in general as real property characteristics (e.g. land parcel area, number of floors). Some of the required data are found to be redundant (e.g. personal data) and some are found to be missing (e.g. building characteristics). For multiple sources of data, the paper considers the most appropriate one, based on the assessment of data completeness and whether the data are up- to-date. Schema matching is used to relate valuation attributes to appropriate LADM classes. Schema matching is a set of techniques used for comparing the schema of different data models, searching for similar or equivalent elements. The manual schema matching approach proved to be appropriate for the relatively small extent of the covered Croatian LADM data. The created UML class diagrams are used to show the level of compliance of available data with LADM valuation and taxation extension. This work demonstrates that a detailed review of valuation attributes is crucial in the development process for a mass valuation system because the whole system greatly depends on the availability and quality of the chosen attributes. An appropriate mass valuation system based on these premises can improve the usability of existing LAS, which could be used not only to provide fair and efficient land taxation, but also as a tool to make urban and rural spatial planning more sustainable.

LADM, land valuation/taxation, land registers, compliance analysis

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