scholarly journals Alternatives to High Nebraska Agricultural Land Real Estate Taxes, Part 2 of 2: Like-Kind Exchange

2020 ◽  
Author(s):  
Austin Duerfeldt
Keyword(s):  
Real Estate ◽  
Agricultural Land ◽  
Estate Taxes

Ustawowe i umowne prawo pierwokupu przysługujące dzierżawcy nieruchomości rolnych – wybrane problemy prawne

2021 ◽  
pp. 375-394
Author(s):  
Aneta Suchoń
Keyword(s):  
Real Estate ◽  
Agricultural Land ◽  
Third Party ◽  
Agricultural System ◽  
Business Activity ◽  
Legal Regulations ◽  
Legal Problems ◽  
Agricultural Support ◽  
The Right ◽  
In The Beginning

The article aimed to determine whether the legal regulations in the field of the statutory and contractual pre-emption right of a tenant of agricultural real estate provide adequate protection to dependent owners in terms of the possibility of acquiring such land and conducting business activity on it. Secondly, the paper indicated legal problems related to statutory and contractual pre-emption right of a tenant of agricultural real estate and suggested how those problems could be handled. In the beginning, the considerations focused on the statutory pre-emption right for agricultural real estate. It referred to a subjective and objective scope of the right in question, and an attempt was made to determine whether the leased land can be sold to a third party due to the obligation to run a farm in person (only the sale contract allows for exercising the pre-emptive right). Failure to perform the indicated obligations might result in the case being referred to the court by the National Center for Agricultural Support. The second part of the article discussed the contractual pre-emption right for agricultural real estate. The author pointed out the possible concurrence of the statutory pre-emption right of the National Support Centre for Agriculture and the contractual pre-emption right of the lessee. The paper also referred to the problems related to implementing this right due to the requirements that the buyer must meet. In summary, the author, among other things, pointed out the fact that the importance of the statutory pre-emption right of the tenant of agricultural real estate had been diminishing over the years. The position of the lessee of agricultural land in terms of purchasing agricultural land is weakening. Currently, in practice, tenants may rarely use the pre-emption right. The author proposed the introduction of a provision to the Act on Shaping the Agricultural System on an additional consent of the National Support Centre for Agriculture for the sale of real estate under a lease.

The role of the federal registration service for the rational use of agricultural land

2021 ◽  
Vol 975 (9) ◽  
pp. 50-56
Author(s):  
V.N. Klyushnichenko
Keyword(s):  
Real Estate ◽  
Russian Federation ◽  
Rural Areas ◽  
Agricultural Land ◽  
Living Standards ◽  
Agricultural Lands ◽  
State Register ◽  
The Russian Federation ◽  
Registration Service

The author considers the issues of using agricultural land in the Russian Federation, which significantly affects the wellbeing of its citizens. The possibility of partial payment of works on the firstcategory lands inventory and complex cadastral works at the expense of funds received through submission of extracts from the Unified State Register of Real Estate is justified. The shortcomings of the existing system of securing rights to immovable property are reflected, which consist in the possibility of depriving their owners of the registered right in court. It is shown that protecting the rights of individuals and legal entities to land plots by the state, as well as improving the living conditions of the population in rural areas are the main directions of developing the agricultural branch and improving the living standards of rural commodity producers. Possible ways of reducing the area of unused agricultural lands are proposed.

scholarly journals Agricultural Land On Built-Up Housing Lots and the Incomes of Communes: An Example of Rokietnica Commune in the Poznań Agglomeration

2017 ◽  
Vol 36 (2) ◽  
pp. 95-106 ◽  
Author(s):  
Barbara Maćkiewicz ◽  
Cecylia Karalus-Wiatr
Keyword(s):  
Real Estate ◽  
Urban Sprawl ◽  
Agricultural Land ◽  
Arable Land ◽  
Agricultural Activity ◽  
Estate Tax ◽  
The Real ◽  
The Real Estate ◽  
Real Estate Tax ◽  
Agricultural Use

Abstract The strong connection between urbanisation processes and the transformation of farmland into built-up areas - mostly residential - has already been tackled in the literature. Still, in Poland this process of farmland loss, generally thought to be irreversible, occurs in a specific, often irrational and not fully registered way. What is more, this development is favoured by legislation, especially rules controlling the exclusion of land from agricultural production and real-estate taxation. Among the many detrimental consequences of those regulations are incomes of communes lower than they should be. The problem tackled in the article is that of the exclusion from agricultural use of only fragments of geodetic lots on which building investments are going on. The cost of the exclusion and the difference in the rates of the agricultural tax and the real-estate tax very often result in the exclusion of only a part of a lot, while the rest of it is formally still in agricultural use, even though its owner does not conduct any agricultural activity there. In this case two taxes have to be paid from one lot: the real-estate tax, on the land taken out of agricultural use and the building erected on it, and another, the agricultural tax, on land that is still a piece of farmland. This situation, especially in areas undergoing rapid urban sprawl, is common in Poland and has unfavourable consequences for the incomes of communes. It also leads to a discrepancy between data from the real-estate cadastre and the actual area of land in agricultural use, which greatly hampers an exact measurement and control of the real losses of land performing the agricultural function, including that with high-quality soils. The conducted research demonstrated that in 2014 nearly 7% (927) of all geodetic lots in Rokietnica commune, situated in the immediate neighbourhood of Poznań, were builtup housing lots, mostly carrying detached single-family houses, with fragments of farmland. Almost a half (49.4%) of the total area of those lots, 42 ha, was still agricultural land in the real-estate cadastre and subject to taxation not by the real-estate tax, but the much lower agricultural tax. Because of this difference in the two taxes, the annual receipts of the commune budget are 186,601 zlotys (43,395 euro) lower. It also turned out that more than 50% of farmland on those lots (21.8 ha) was arable land of the good land-capability class III, which is high for the conditions in the Poznań agglomeration. This not only corroborates the findings of earlier studies highlighting significant losses of good-quality arable land taking place as a result of urban sprawl, but it also means that in the Polish conditions actual losses are much higher than would follow from records in the real-estate cadastre. It can also be stated that the Polish legal rules not only fail to adequately protect farmland situated within metropolitan areas, but even favour its excessive loss.

scholarly journals Investigating the Process of Urban Physical Development with Emphasis on Real Estate Taxes (Case Study: Five regions of Zahedan)

2021 ◽  
Vol 21 (61) ◽  
pp. 57-77
Author(s):  
Abdolali Puor Keikhaei ◽  
Mahmoud Reza Anvari ◽  
Gholam Reza Miri ◽  
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...  
Keyword(s):  
Real Estate ◽  
Physical Development ◽  
Estate Taxes
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