The Origins of the British Fiscal Cadastre (original) (raw)
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The Success of English Land Tax Administration 1643–1733
Springer eBooks, 2018
The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use.
Cadastres and Land Information Systems in Common Law Jurisdictions
Survey Review, 1985
The application of the cadastral concept in common law jurisdictions is reviewed. The relationship between a cadastre and a statewide parcel based land information system is highlighted. The origins and evolution of cadastres are described. The characteristics and development of existing land administration systems in common law jurisdictions are discussed. It is suggested that there is a considerable misconception of the term cadastre, particularly concerning the role of land registration in a modern cadastre. The situations in North America and Australia are highlighted. A conceptual model for a parcel based land information system based on a juridical cadastre is proposed.
2008
In 2000, the City of Cape Town generated market values of approximately 550 000 residential properties in Metropolitan Cape Town, employing Computer Assisted Mass Appraisal (CAMA). These valuations form the basis for local government property taxation. A high level of risk and, hence, uncertainty, dominated the landscape of complex change, such as that undertaken in Cape Town’s General Valuation Project 2000 (GV2000 Project). To guide policy and practice in complex situations, current research in the area of fiscal cadastral reform focuses on formulating an appropriate framework for reform, with CAMA as a primary element. This research identifies a suitable theoretical and methodological framework for fiscal cadastral systems reform. This framework is informed by theory which is tested in application on the case study of the GV2000 Project and thereafter inductively extended. The main contributions of the research are in the exploration of an appropriate philosophical paradigm for f...
TS 17 – Land Value Maps and Taxation 2/9
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This study aims that the land-value maps are produced with less number of factors by limiting the factors affecting the value of land. In order to make adequate value estimation for a land parcel, there are many tangible and intangible land valuation factors that should be taken into account during the valuation process. The determination and classification of these valuation factors are difficult, because the characteristics of these factors can be objective and subjective, changing according to person’s desires. Indeed, the number of land valuation factors cannot be limited. But, it can be limited depending on the aim and scale of the work. In other words, a land value map produced in a less accuracy level with less number of factors or with the factors changing according to the person’s desire can be demanded. In this study, a land value map based on nominal valuation method is produced for Trabzon province by using 20 factors with Geographic Information Systems (GIS). SPSS stati...
Cadastre and territorial government: from the first surveys to GIS
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Since its birth, the Italian Cadastre has been an essential tool for the government of the territory, not only from the taxation’s point of view. During the initial stages, coinciding with the unification of the cadastres prior to the unification of Italy, was collected an impressive amount of data, which led to the formation of the Land Cadastre. Through a meticulous work of survey of the territory and of the land ownership boundaries, it was made a detailed cartographic representation of the country. The cadastral mapping was supported by a network of reference points more precise and dense that adopted by the IGM (Military Geographic Institute). Subsequently, with the formation of the building cadastre, we were added data on the plans of all buildings of the nation. The paper, after a historical introduction, will illustrate the evolution of the Italian cadastre, which involved: the digitalization of archived data; vectorization of cartography; the involvement of professionals bo...
Land Tax As a Source of Local Budget Revenues
European Journal of Law and Public Administration
The land tax is a kind of the payments, which was paid to fill the treasury since very long ago. That long there has been a problem of identification of a fair and comparable tax burden and to motivate payers to pay it properly. According to the author, such motivational stimulus may be awareness and perception that the money that is paid will return in another good. It will be spent on satisfaction of the general public interest, part of which is the individual interest of the given payer. For example, building a road or repairing a hospital, or restoring contaminated lands, or carrying out their reclamation. Since the land tax, according to Ukrainian legislation, is local, all funds come to the local budget. Therefore, the territorial community itself must be interested in its effective administration and timely payment. One of the problems encountered in tax administration is the poorly formed tax base. The object of taxation, according to the Tax Code of Ukraine, is the formed land plot. Which means that it has been assigned a cadastral number and information about its owner or user entered in the register of real rights to real estate and their encumbrances. Unfortunately, many potential land tax payers do not properly process their property. Because of this, the budget of the local community and the payers themselves lose. Since their property rights are not properly protected. The registry data is predominantly legally valid in comparison to previously issued land tenure documents. In addition, if the information about the land plot is not included in the relevant register, the person can not take any legal action regarding it. Thus, changing the views of the inhabitants on land tax as a benefit, but not evil-will promote the development of territorial communities and protect their own interests.