CLASSIFICATION IN REAL ESTATE TAXATION AND CADASTRAL VALUATION
Keywords:
classification, cadastral valuation, real estate tax, grouping, categorization, cadastral value, mass appraisal, cadastral register, functional purpose, territorial grouping.Abstract
This article analyzes the process of classification in real estate taxation and cadastral valuation. Within the framework of mass appraisal methods, the grouping of valuation objects and their adaptation to cadastral valuation models are studied. The concept of classification is considered a mandatory process in cadastral valuation, and its various directions—functional, territorial, and structural grouping-are examined. Based on the research results, proposals have been developed to enhance the role of classification in cadastral valuation and ensure accuracy in the valuation process.
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