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The importance and role of cadastral valuation of lands for agricultural purposes on the basis accounting
Restricted Zone mode use at present stage Bryukhanova L. (Russian Federation)
Значение и роль кадастровой оценки земель сельскохозяйственного назначения на основе учета зон ограниченного режима использования на современном этапе Брюханова Л. В. (Российская Федерация)
Брюханова Людмила Викторовна /Bryukhanova Lyudmila Viktorovna - аспирант, кафедра инженерной геодезии, Национальный минерально-сырьевой университет «Горный», г. Санкт-Петербург
Abstract: an analysis was made of the legislation and methodological bases of the state cadastral valuation of agricultural land, existing in Russia at the present stage. Digital map was created with the encumbrances of land for agricultural use in the city of St. Petersburg with the help of the software MapInfo Professional. Problems of application of the current methodology were identified and solutions p roposed for qualitative and objective determination of the cadastral value of agricultural land.
Аннотация: проведен анализ законодательства и методических основ государственной кадастровой оценки земель сельскохозяйственного назначения, действующих в России на современном этапе. С помощью программного продукта Maplnfo Professional создана цифровая карта по обременениям земельных участков для сельскохозяйственного использования на территории г. Санкт-Петербурга. Выявлены проблемы применения действующей методики и предложены пути их решения для качественного и объективного определения кадастровой стоимости сельскохозяйственных земель.
Keywords: cadastral valuation, cadastral value, zones of the limited regime of use (ZLRU), agricultural land, land plot.
Ключевые слова: кадастровая оценка, кадастровая стоимость, зоны ограниченного режима использования, сельскохозяйственные земли, земельный участок.
1. Introduction
Currently, the land issue is one of the most important for many countries, including the Russian Federation. This is due to the fact that the land is the basis for human life and activity. The unique properties of the land lie in the fact that it is both a spatial basis, a source of natural resources, means of production and object of ownership and managing.
Agricultural lands are a source of providing the population with agricultural products, raw materials and food. In accordance with the legislation of the Russian Federation, they have a priority right to use and subject to special protection therefore the objectivity and the effectiveness of their evaluation - one of the most important tasks of the state.
2. Analysis of the methodological aspects of cadastral valuation of agricultural land
Individual and mass (cadastral) valuation are allocated in the methodology for valuation land in Russia. Individual (market) valuation carried out for the purposes of sale, rent, donation, transmission by inheritance, pledging, including for mortgage lending, etc., while the cadastral evaluation has fiscal function.
Cadastral value according to the Federal standard valuation «Defining the cadastral value of real estate (FSV number 4)» is the market value of the property, which is set in the process of state cadastral valuation, which is determined by the methods of mass appraisal or market value, which is determined individually for each property if it is impossible to determine the market value of the mass appraisal methods in accordance with the legislation on valuation activities [1].
At present state cadastral valuation of agricultural land implemented on the basis capitalization of the estimated rental income and consists of 3 stages:
1. Formation of the list of land composed of agricultural land;
2. Definition of specific indicators of the cadastral value of land;
3. Determination of the cadastral value of agricultural land [2].
Cadastral valuation is performed using the data of the state cadastre of real estate, as well as based on the analysis of the factors which form the rent, including fruitfulness, technological properties and location of land, level of engineering spatial planning, information on transactions in the land market.
The analysis revealed that in the existing methodology of cadastral valuation of the main advantage is the consideration of potential soil fertility on the basis of differentiation of basic standards of productivity costs, rather than the actual yield, to improve the results of the cadastral valuation of land, which provides stimulation of landowners and land users to implement rational use the land. However, the technique has a significant disadvantage in the absence of accounting the negative impact of ZLRU, and restrictions on the land in agricultural use.
3. Necessity of the account ZLRU at a cadastral estimation of agricultural land
In accordance with the legislation zones of the limited regime of use relate to encumbrances (restrictions). Encumbrances (restrictions) are that stipulated by law and (or) other legal acts, decisions of the state bodies in the manner prescribed by law conditions, prohibitions that hamper the right holder in the exercise of the right of ownership or other rights to a specific immovable property, which the legal owner is obliged to fulfill (perform) in respect of its property [3].
Based on the analysis of the legislation of the Russian Federation has been determined the dependence encumbrances and kinds of economic activities in the territory of agricultural land (table 1).
Table 1: The dependence between zones of the limited regime of use and kinds of economic activities on agricultural land
1. Construction of objects of housing and civil,
industrial purpose. Protection zones of 31%
2. Construction of permanent buildings, structures and transmission facilities
facilities.
3. Construction of channels. 4. Production of major repairs. 5. Demolition and reconstruction of buildings and structures. 6. Demolition and reconstruction of the bridges. Protection zones lines and structures 31%
7. Device of fences and barriers. 8. Device of warehouses and storage. 9. Device of warehouses of aggressive, chemical and toxic materials. 10. The construction of temporary structures and fences. 11. Organization of parking lots. 12. Organization of all types of parking machines and mechanisms. 13. Organization of garage. 14. Constructions of temporary roads. 15. Device driveways tractors and machinery. 16. Path of travel machinery higher than 4.5 m. 17. Storage of materials, feed and fertilizer. 18. Storage of hay and straw 19. Constructions of path of travel and crossings through pipelines. 20. Manufacturing earthworks. Zones of sanitary protection of water sources and water pipes domestic and drinking purposes 26%
Protection zones of heating networks 26%
Protection zones of main pipelines 24%
21. Manufacturing earthworks at a depth of 0.3 meters (cultivate the land at a depth of 0,45m). 22. Disposition of priming. 23. Device of monumental flowerbeds. 24. Placement of gardens and orchards. 25. Organization of temporary field dwellings of any appointment, corrals. 26. Plowing. 27. Keeping of livestock, construction of tether posts. 28. Cattle grazing. 29. Placement of livestock and poultry enterprises. 30. Placement of cattle cemetery. 31. Placement of manure stores. 32. Watering place cattle. 33. Planting trees and shrubs. 34. Planting of forest trees. Protection zones of railways 18%
Coastal strips 15%
Protection zones of sewer networks 11%
35. Felling of trees and shrubs. 36. Removing pall of sod. 37. Implementation of aviation measures to combat pests and plant diseases. Protection zones of gas distribution networks 9%
38. Manufacture of reclamation works. 39. Discharge of industrial and agricultural waters. 40. The use of wastewater for fertilizer. Water protection zones 7%
Roadside strips 2%
As can be seen from the table № 1 on encumbered part land plot may be prohibited (limited) up to 31% of the possible types of economic activity on agricultural land.
In addition, it is important to note that ZLRU on the land plot leads to negative consequences: strip farming, irregularity, small outlines of farmland, etc. (fig. 1, 2).
Graphical representation of land plot with eacu tub m ces Kind of economic| activity Availability and type of encumbrance S of land plot, It]1 S and% of encnmbe rtd pan of the land plot
I. Protected zone of 1,
overhead power lines 3 023,00
/ M) Agricultural :s>;oi,o (10,3%)
lull use 2. The right of 2.
/// passage and passage 1 069,00
(3,6%)
Fig.1: Example of ZLRU on the land, located on the territory of St. Petersburg (strip farming, small outlines)
At the same time ZLRU can occupy large areas of land (30-100 %), can be superimposed on each other, which leads to the inability to use the land in full, only a part (fig.2).
Graphical representation of land plot with encumbrances Kind of economic activity Availability and type of encumbrance Sof land plot, m- S and % of encumbe i-ed pait of the land plot
/mv\ i \ A* m V Management animal husbandry 1. The protected zone of water supply networks 2. The water protection zone of water object 20049,0 1. 929,00 (4.7%) 2. S 690.00 (4i.5%)
Fig.2: Example of ZLRU on the land, located on the territory of St. Petersburg (irregularity, small outlines)
The consequences of the lack of accounting at carrying out cadastral valuation are recognized in the fiscal function in the amount of land tax, which is calculated on the basis of the entire land area without taking into account reducing the effectiveness of its use. 4. Conclusions
Analysis of legal, methodological and practical aspects of land valuation revealed that currently in Russia information on the land, which are represented the land market does not contain data on the presence of ZLRU, setting, the regulations of use the territory within these zones.
Methods of cadastral valuation of lands do not provide instructions on their accounting, or contain enough superficial description of the need of such an evaluation.
On the agricultural lands in the presence of ZLRU of the existing tax load determined without consideration of compensation due to the restriction of their economic activities on the land. This causes an increase in annual costs and declining profits of enterprises and organizations engaged in agricultural production. The consequences of this process can lead to reduction of the tax base, in connection with the unbearable burden for agricultural organizations.
To save the tax system necessary make changes in the regulatory and methodological basis of state cadastral valuation of agricultural land in terms of evaluation considering factors - presence on the land plot of encumbrances on the land.
References
1. On approval of the Federal standard valuation «Defining the cadastral value of real estate (FSV number 4)»: The order of Ministry of Economic Development of Russia from 22.10.2010 № 508. // Rossiyskaya Gazeta, 2007, № 194.
2. On Approval of the Guidelines for state cadastral valuation of agricultural land: Order of the Ministry of Economic Development of Russia from 20.09.2010 № 445.
3. On state registration of rights to immovable property and transactions with it: the Federal Law of June 21, 1997 № 122-FZ. // Meeting of the legislation of the Russian Federation. 1997. № 30.
