Polish cadastral system consists of two registers: cadastre and land register. The cadastre register data on cadastral objects (land, buildings and premises) in particular lo- cation (in a two-dimensional coordinate system) and their attributes as well as data about the owners. The land register contains data concerned ownerships and other rights to the property. Registration of a land parcel without spatial objects located on the surface is not problematic. Registration of buildings and premises in typical cases is not a problem either. The situation becomes more complicated in cases of multiple use of space above the parcel and with more complex construction of the buildings. The paper presents rules concerning the registration of various untypical 3D objects located within the city of Warsaw. The analysis of the data concerning those objects registered in the cadastre and land register is presented in the paper. And this is the next part of the author’s detailed research. The aim of this paper is to answer the question if we really need 3D cadastre in Poland.

Each European Union Member State keeps a register of data on properties located in its territory. The number, type and scope of these properties are determined by each Member State’s needs. The INSPIRE Directive enables the scope of data to be harmonised, and the data to be made available for the purpose of assisting legislators in taking decisions and actions likely to have either direct or indirect impact on the environment. The aim of the study was to indicate the basic differences between the data contained in Polish and Latvian cadastres. Unlike other similar studies analysing the content of data in the cadastre, this article pays special attention to the number of available sets of data about the parcel and its surroundings, the ease of access to these data and the possibility for acquiring them by an interested party without incurring additional fees. This is particularly important in activities related to spatial management and the development of an information society. The results show that in both countries, the decision makers have approached the INSPIRE Directive differently. Direct analyses conducted for the cities of Wrocław (Poland) and Riga (Latvia) demonstrated that the information system in Wrocław contains a considerably greater scope of information available free of charge, is easier to use and offers more services. The Latvian Republic’s spatial information system provides a less-developed scope of information about real estate (without fees) that is dispersed on several websites, which slows down and hinders its use.

The article is a review of the current theoretical achievements in the context of the discussion on the shape and validity of the property tax reform in Poland, indicated in the endogenous development of municipalities. The conclusions contained in the article are an attempt to join in a scientifi c discussion on the subject of property taxation. They constitute a proposal of formulated recommendations necessary from the point of view of legitimacy of collecting property taxes and the implementation of the new system of ad valorem tax.

In the process of development and modernisation or updating lands or buildings register database the knowledge of the accuracy of analytical determination of areas is required. The knowledge of accurately determined areas is also indispensable for other activities, as e.g. in the case of geodetic maintenance of investments or in the process of control of direct subsidies for agriculture, which are performed within the Integrated Administration and Control System (IACS). In the case of double determination of area of an object, basing on co-ordinates of its vertices, determined from two independent measurements of the same accuracy, the results of calculations differ from one another. The value of that difference, generated in the natural way - following the law of error propagation - should be discussed with respect to its permissibility. This paper presents the analysis of technical and legal regulations, which are obligatory in Poland and which concern permissible errors of analytical determination of areas. Then, a method of determination of values of permissible differences of double determination of areas of cadastral (and other) objects basing on co-ordinates of vertices, under the assumption that those areas are determined with obligatory accuracy (i.e. which total error of position of a point does not exceed O. I O m) and with consideration of shapes of a geometrical object and its area is presented. A formula, which defines the maximum value of the permissible difference of double calculation of an area, which is the function of the parcel area, its shape and the accuracy of determination of position of vertices, has been proposed. Results obtained with the use of the proposed formula were then compared with those obtained with the use of the formula, which recently is obligatory in Poland, as well as other formulae acquired from professional literature. It has been proved that in order to record areas of cadastral objects according to existing regulations, the accuracy of determination of position of border points, should be considerably improved.

The purpose of this study is to analyse the use of agricultural land on the territory of united communities and their individual districts of Zhytomyr region as the smallest units of the administrative territorial division of Ukraine. The relevance of this study, due to current changes in national land relations, dictates the need to have information about agricultural lands, their owners, tenants and the lands status for planning agricultural production, the land-leases development, sale of land. The analysis of land use was carried out according to the following indicators: location of land plots of all owners within the community district and the whole community; their area; monetary evaluation; status of documents for each land plot, in particular the availability of lease, land cultivation presence. The initial data of the researches is the data of the state land cadastre database, and data of the real property rights register, both in general access and in need of special access. As a result of the research there were defined areas and location of lands of some landowners, who leased their lands and areas of lands not leased, also there were defined areas of lands, used illegally, without any documents on land use, defined areas of lands, used or owned by agricultural producers (farms, physical persons, legal entities). A cartographic core was created for the purpose of convenient planning of agricultural land use and land management within selected districts on the territory of the community.

The Land and Property Register (LPR) also called the Cadastre by the legislator should function in accordance with regulations in force, meet expectations of the public and provide universal access to Register data for its users. Beyond any doubt, credibility and usefulness of data in this public register are affected by the manner it is kept, which generally in-cludes active and passive approach. If the LPR is kept in an active manner and constantly up to date, its data is very useful. The qualitative aspect of the land and buildings database’s records establishes the calculation accuracy of the owners’ land parcels evidenced in the Land and Mortgage Registers, which protect the ownership right to the property. In order to ensure that the plot of land is unequivocally and correctly measured, it is necessary to establish breakpoints of the parcels’ bounda-ries in the presence of the interested parties.

Research conducted on the possibility of using the unmanned aerial vehicle (UAV) for measuring purposes indicates immense probability where this technology may be used for the selected details of group I (most accurately located) in modernization of land and buildings registers.

The paper presents the results of a comparative study of the land system of the city square and adjacent buildings for Rzeszów in Poland. The study made use of a cadastral map at a scale of 1:2880 and a modern land and building record map. For the purpose of adjusting reference systems, the cadastral map recorded in the form of a digital raster image, in accordance with applicable provisions of polish law (Journal of Laws No. 263 §49), was subjected to a two-stage calibration. The first stage consisted in carrying out initial calibration with the employment of first-degree affine transformation. In the second stage, final calibration was performed using mathematical transformation that considered the distortions detected in the previous stage. The results showed shifts, consolidations, and divisions of land parcels with regard to the present state, and changes to property structure. The proposed method may prove useful for further research on historical urban system morphology, and on restoration and renewal of the urban tissue.