Oceňování zemědělských pozemků

Abstract

This diploma work is devoted to the administrative and market valuation of immovable property in the Czech Republic. Valuation of agricultural land is carried out in two ways. The first administrative valuation method is legislatively regulated by Act no. 151/1997 Coll. and it´s implementing decree no. 441/2013 Coll. In contrast, the price calculated according to market value is determined by the market and thus reflect the current value of real property for which it is possible to sell. The target of the diploma work is on a selected set of immovable properties using both administrative and market valuation, through legislation means and market methods used in the Czech Republic. The Market valuation in this work will be executed through a comparative and income approach. After the valuation itself and after comparison of results is selected the most suitable method for a given type of real estate. It is necessary to perform partial steps to achieve set targets. The first step this work is elaborate theoretical part that regards to valuation methods. Subsequently on the base of theoretical part we elaborate practical part using both administrative and market valuation of selected set of immovable property. In the next step we compare these methods and select the most suitable method and set practical recommendations. Administrative price should correspond to the market price, in order to avoid undervaluing price for the purpose of lowering land value tax.