Ocenění nemovitého majetku

Abstract

The theme of my thesis is the valuation of the property. The need for the real estate valuation arises in various public and private sectors. Basically, there are two methods of valuation, administration arising from the needs of the state for determination of the tax liability and market valuation. There are three basic philosophy of valuation - cost, income and comparison. For the valuation, there was used the building of a former nursery school in the property of a village. There was used the valuation method for comparison and were established the market and administrative costs. It has been found that the administrative costs outweigh the market price, thus the community would have to sell the house to pay a higher tax amount.