Administrativní a tržní oceňování nemovitostí

Abstract

This work discusses the administrative and market valuation of the real estates in the Czech Republic. The objective is to application different methods of administrative and market valuation to selected file property with subsequent evaluation and identifying the most suitable metod for valuation the type real estates. There is a necessity for the thorough study of the theory and the valid legislature first, in order to successfully accomplish the goal. The next step is the application itself methods administarative vluaion. It is done using Decree No. 3/2008 Sb. Third step is market valuation. Firstly through the direct comparison method and then using the yield method. The last step is to compare and recommendations that result from applied methods. Administrative costs should reflect the current conditions on the property market. Administrative costs should be the most approximate market value, to avoid speculative action to reduce tax liability.