Volume 03 Issue 07-2023
32
American Journal Of Agriculture And Horticulture Innovations
(ISSN
–
2771-2559)
VOLUME
03
ISSUE
07
Pages:
32-37
SJIF
I
MPACT
FACTOR
(2021:
5.
705
)
(2022:
5.
705
)
(2023:
7.
471
)
OCLC
–
1290679216
Publisher:
Oscar Publishing Services
Servi
ABSTRACT
The article examines the relationship between the assessment of the cadastral valuation and taxation of real estate
through classification. The article presents land classifications based on regulatory documentation, provides an
analysis of the changes that the classification has undergone, and highlights the problems that arise when applying
the classification, as well as the methods of land classification for determining the cadastral value of a land plot.
KEYWORDS
land classification, land plots, cadastral value land fund, national report, functional zoning land category.
INTRODUCTION
The reform of the economy of Uzbekistan and the
introduction of market mechanisms for management
consistently cover land relations. In the regulation of
these relations, the cadastral valuation of land is of
particular importance, which is formed under the
influence of demand for it, its usefulness, limited
supply and the possibility of transferring the right to
use, possess and lease to property [12].
To assess the cadastral value of land, study approaches
and methods for its implementation, determine the
amount of information necessary for this, it is
necessary to take into account its features as an object
of this assessment and classify it according to its
purpose and use [12].
Based on the intended use in various sectors of the
economy and human activity, land is classified into
main categories.
The cadastral value of a piece of land should always be
considered in terms of its use as free and available for
the best and most efficient use.
Research Article
METHODS OF LAND CLASSIFICATION FOR DETERMINING THE
CADASTRAL VALUE OF A LAND PLOT
Submission Date:
July 20, 2023,
Accepted Date:
July 25, 2023,
Published Date:
July 30, 2023
Crossref doi:
https://doi.org/10.37547/ajahi/Volume03Issue07-06
D.M. Rizayeva
Applicant Of The 3rd Year Of
The State Research And Design Institute “Uzgiprozem", Tashkent, Republic Of
Uzbekistan
Journal
Website:
https://theusajournals.
com/index.php/ajahi
Copyright:
Original
content from this work
may be used under the
terms of the creative
commons
attributes
4.0 licence.
Volume 03 Issue 07-2023
33
American Journal Of Agriculture And Horticulture Innovations
(ISSN
–
2771-2559)
VOLUME
03
ISSUE
07
Pages:
32-37
SJIF
I
MPACT
FACTOR
(2021:
5.
705
)
(2022:
5.
705
)
(2023:
7.
471
)
OCLC
–
1290679216
Publisher:
Oscar Publishing Services
Servi
The land is primarily entitled to the income generated
by the whole property, so in real estate appraisals, the
land is considered to have value, while the
improvements are a contribution to the value.
In addition, to study real estate objects, it is necessary
to determine the classification of objects. For these
purposes, different classification principles can be
applied depending on their origin and purpose.
As the analysis of literary sources has shown, an
important task of the cadastral valuation of real estate
is to increase the economic efficiency of the taxation
system. For this, the classification of real estate objects
is used, which is a different functional purpose of the
objects of assessment and determines the difference
in value, which was formed by A.V. Pylaeva in her works
“Problems of classification in cadastral valuation and
taxatio
n of real estate”. [9,10]
Pic.1- Land fund of Uzbekistan by category of use.
Also in his article Myulbah L.P. "The role of
classification of real estate objects in cadastral
valuation and taxation" [11] conducted a statistical
analysis of the division of land plots into classes
according to the following indicators:
- specific number of land plots;
- unit amount of cadastral values of land plots;
- specific sum of land areas.
Summarizing the analysis of changes in the
classification, we conclude that any changes in the
classification lead to a change in the cadastral value, as
a result, the tax base changes, so the need for changes
Volume 03 Issue 07-2023
34
American Journal Of Agriculture And Horticulture Innovations
(ISSN
–
2771-2559)
VOLUME
03
ISSUE
07
Pages:
32-37
SJIF
I
MPACT
FACTOR
(2021:
5.
705
)
(2022:
5.
705
)
(2023:
7.
471
)
OCLC
–
1290679216
Publisher:
Oscar Publishing Services
Servi
should be socially and economically calculated, tested
throughout the country, and then the approved
cadastral prices for land plots can be used only for
fiscal purposes, i.e. for the calculation of land tax, and
not for land administration.
Thus, depending on the type and classification, the
cadaster acquires different meanings, corresponding
to the purposes for which it is created.
Relevance of the topic. Land resources are considered
the main large sector of the economy of our country.
Proper organization and management of the use of the
lands of the Republic of Uzbekistan in a rational,
productive and scientifically sound manner at any time
and under any conditions is extremely important for
the present and future of the country. [1, 2, 3, 4,]
The determination of the cadastral (market) value of
agricultural land largely depends on the classification
of land by type of functional use.
To date, research work on the use of innovative
technologies in determining the cadastral value of land
plots as close as possible to the market value has not
been carried out by organizations subordinate to the
Cadaster Agency, practitioners and independent
researchers, and there is no holistic and integrated
approach to the problem. Therefore, the chosen topic
is considered one of the most urgent problems of the
industry today.
To fulfill these tasks, it is necessary to determine the
classification of lands.
Therefore, the purpose of the study is the methods of
classifying land to determine the cadastral value of a
land plot.
Based on the above, we set the task of the need to
determine the classification according to the following
parameters:
•
by administrative affiliation;
•
by land category;
•
by type of property;
•
by types of land law;
•
on the functional zoning of the territory;
•
by types of the right of limited use of someone
else's land (servitudes);
•
on land restrictions;
•
for the equipment of the engineering territory;
•
according to economic indicators;
•
according to the mechanical composition of
the soil;
•
according to the degree of soil salinity;
•
on the suitability of land for agriculture;
•
classification of land by urban development
value, types of real estate objects and main
types of current use with the allocation of
appraisal microzones.
Objects and methods of research. The object and
method of research is the land fund of the Republic of
Uzbekistan. As we know, according to Art. 8 of the
Land Code of the Republic of Uzbekistan, the land fund
is divided into 8 categories [1,2,8,13]
The main methods of land classification are:
1.
Classification of land in terms of modern use.
2.
Classification of land according to the degree of
suitability for agricultural use.
3.
Classification of lands, taking into account the
development and solution of specific narrow tasks
(irrigation, soil protection, etc.)
4.
Classification of lands, created on the basis of
appraisal scales.
Volume 03 Issue 07-2023
35
American Journal Of Agriculture And Horticulture Innovations
(ISSN
–
2771-2559)
VOLUME
03
ISSUE
07
Pages:
32-37
SJIF
I
MPACT
FACTOR
(2021:
5.
705
)
(2022:
5.
705
)
(2023:
7.
471
)
OCLC
–
1290679216
Publisher:
Oscar Publishing Services
Servi
5.
Classification of land, according to suitability for
growing certain crops. [8,9].
Research results and discussion. Based on the above
methods, we have scientifically and practically
substantiated the principles for classifying the most
significant categories of land in the republic.
Based on the data of the National Report of the
Republic of Uzbekistan, the category of more
significant lands in percentage terms is as follows:
agricultural land occupies 58.44%, these lands used in
agriculture are horticulture, viticulture, animal
husbandry, horticulture for inspection and educational
purposes, subsidiary farming, a farmer farming,
branching, fishing, sericulture, beekeeping; ( schedule
1)
lands of settlements occupy - 0.5%, these lands of urban
and settlement buildings - personal land plots,
personal land plots of multi-story residential buildings,
state-owned, owned by departments, privatized,
cooperative, public utilities, trade enterprises,
children's institutions, school institutions, educational
institutions (lyceums, colleges, higher educational
institutions), scientific and design and research
organizations, administrative and management
institutions;
lands of industry, transport, communications, defense
and other purposes occupy
–
1.71%, these lands are of
the mining industry, metallurgy, chemistry, automotive
equipment, textile, light, etc.
forest fund lands occupy
–
26.15%, these lands covered
with forests used for forestry and forest industry, lands
intended for forestry, but not currently used. [3, 4,5,8].
The procedure of cadastral valuation and taxation does
not seem to depend on each other, but meanwhile
they are closely interconnected. This connection is
realized through classification. In cadastral valuation,
classification -s both a way to determine the tax base
and a tool for determining established tax rates.
So, in accordance with the classification, tax rates are
established and the law establishes their maximum
values. However, not everything is so simple, the
economic meaning often changes for the sake of
political reasons, since the classification determines
the possibility of more or less economical taxation for
the owners of objects. For example, for the taxation of
land plots of trade objects or office buildings, industry,
the maximum tax rates are applied, and the rates are
reduced for land plots under multi-story buildings or
individual residential buildings. This is evidence of the
social component of the tax burden on individuals in
relation to the maximum tax burden for business
owners. [3, 4, 5,6,13]
The above systems of classification of fixed assets and
land plots are currently accepted as the basis for
accounting in the assets of enterprises. However, they
consider real estate objects not as a whole, but as fixed
assets and a land plot.
At the same time, if we analyze the market value of real
estate, there is a need to develop our own
classification system that would allow us to take into
account the main “commodity” properties of an
integral object of assessment and would be linked to
existing systems for classifying and describing objects.
The procedure for conducting a cadastral valuation of
the lands of settlements is closely related to the
previous procedure for the functional zoning of the
territory. First of all, because the results of the state
cadastral valuation are largely based on from the
classification of land by type of functional use.
Volume 03 Issue 07-2023
36
American Journal Of Agriculture And Horticulture Innovations
(ISSN
–
2771-2559)
VOLUME
03
ISSUE
07
Pages:
32-37
SJIF
I
MPACT
FACTOR
(2021:
5.
705
)
(2022:
5.
705
)
(2023:
7.
471
)
OCLC
–
1290679216
Publisher:
Oscar Publishing Services
Servi
Through the use of functional zoning, the cadastral
valuation of land is carried out taking into account the
cost zoning of the territory by the comparative
method, and the already existing factors in the
territory are taken into account, which include
development,
placement
of
overpasses,
communication lines, boundaries of cadastral quarters
and districts.
In this regard, we can say that one of the main
mechanisms for regulating land use in the city is
functional zoning.
The study revealed that the determination of the
cadastral value should be carried out on the basis of
functional zoning and classification of the land plot and
real estate objects located on it.
CONCLUSION
1.
Based on the results of the study, it is
necessary to develop a methodology for
classifying lands to determine the cadastral
valuation of real estate in the Republic of
Uzbekistan.
2.
Ensuring the continuity of the classification of
land plots and buildings and structures
inextricably linked with them in the process of
introducing a real estate tax, taking into
account the historically established features of
the development of the classification.
3.
Work out a variant of determining a single
zoning map for agricultural land.
4.
Improving the zoning procedure: establishing
rules for determining the type of permitted use
for all lands on the basis of planning
documentation; introduction of the possibility
of using a conditional or ancillary use;
clarification of the type of permitted use in the
course of land development; establishing the
features of determining the type of permitted
use for agricultural land, linear objects, subsoil
use, forests, natural areas, monuments, etc.
5.
Based on the classification of types of
permitted use, the establishment of uniform
codes for real estate objects.
REFERENCES
1.
Land Code of the Republic of Uzbekistan
(Approved by the Law of the Republic of
Uzbekistan dated April 30, 1998 No. 598-I).
2.
Law of the Republic of Uzbekistan 28.08.1998 No.
666-I "On the State Land Cadaster".
3.
Law of the Republic of Uzbekistan 15.11. 2021, No.
ZRU-728 "On the privatization of land plots for non-
agricultural purposes."
4.
Decree of the President of the Republic of
Uzbekistan dated December 3, 2020 No. UP-6121
“On further improvement of resource taxes and
property tax”.
5.
Decree of the President of the Republic of
Uzbekistan dated September 7, 2020 No. UP-6061
“On measures to ra
dically improve the system of
maintaining land records and state cadasters”;
6.
Decree of the President of the Republic of
Uzbekistan dated June 8, 2021 UP-
6243 “On
measures to ensure equality and transparency in
land relations, reliable protection of rights to land
and their transformation into a market asset”
7.
Decree of the Cabinet of Ministers dated
December 25, 2003 No. 567 “On the parameters of
the state budget of the Republic of Uzbekistan for
2004.
8.
National report of the Republic of Uzbekistan,
website of the Cadaster Agency under the Ministry
of Economy and Finance of the Republic of
Uzbekistan, Tashkent, 2023.
Volume 03 Issue 07-2023
37
American Journal Of Agriculture And Horticulture Innovations
(ISSN
–
2771-2559)
VOLUME
03
ISSUE
07
Pages:
32-37
SJIF
I
MPACT
FACTOR
(2021:
5.
705
)
(2022:
5.
705
)
(2023:
7.
471
)
OCLC
–
1290679216
Publisher:
Oscar Publishing Services
Servi
9.
Pilayeva A.V. "Модели и методы кадастровой
оценки недвижимости", 2nd ed., Moscow, Yurayt
publishing house, 2021-153p.
10.
Pilayeva A.V. “Роль классификации объектов
недвижимости в
11.
кадастровой оценке и налогообложении”//
Property relations in the Russian Federation,
10(121) 2021-69-76 p.
12.
Myulbah L.P. “The role of property classification in
cadastral valuation and taxation” Text: direct //
young scientist -2011.
13.
Khodiev B.Yu., Abdullaev Z.S. "Методы оценки
стоимости земельных ресурсов" //Tashkent,
publishing house"IQTISOD-MOLIYA", 2010 - 208 p.
14.
National database of legislation of the Republic of
Uzbekistan http://www.lex.uz.
