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Further Development and Practical Application of Market-Based Land Mass Appraisal On-Line System for Land Taxation

Arturas Kaklauskas, Arvydas Bagdonavicius and Albina Aleksiene

Janeiro 2008, inglês


Multiple Criteria Value Model was developed. Analysis of criteria system being used by Lithuanian State Enterprise Centre of Registers for mass valuation of land was performed. Proposal and description of new additional criteria (device-based data about pollution, noise, indoor microclimates and allergens causing allergy in buildings) allowing more precise mass valuation of land was fulfilled. A new method of complex determination of the weight of the criteria for mass valuation of land taking into account their quantitative and qualitative characteristics was developed. Pilot development of pollution and noise digital maps was accomplished. Formalized presentation of the digital maps shows how changes in the pollution and noise cause corresponding changes in the mass valuation of land. Partial integration of Market-based Land Mass Appraisal On-line System (LMAS-LT) for Land Taxation and Lithuanian State Enterprise Centre of Registers mass valuation of land sub-systems and digital maps has been performed. Development testing database for land taxation in selected Lithuanian region was accomplished. In order to test the usefulness of the LMAS-LT more than 100 listings have been collected. The LMAS-LT was tested for areas that could be improved, e.g. process, interface, navigation, multiple criteria evaluations and mass valuation of land. Some proposals for further implementation of the LMAS-LT in Lithuania have been presented.


Keywords

Avaliação, Tributação Imobiliária, Valoração