ADJUSTMENT OF THE CADASTRAL VALUE OF AGRICULTURAL LAND PLOTS TAKING INTO ACCOUNT ENVIRONMENTAL CONDITIONS THEIR USE

Abstract

Land performs several functions in relation to humans. As a product of nature, it is distinguished by the quality of its soil cover and the presence of negative natural and anthropogenic processes that affect its productivity. As a real estate object, it is valued and taxed. Therefore cadastral cost of a land lot should take into account its ecological condition. The article proposes to take into account the ecological condition of the land plot when calculating the cadastral value of agricultural land by introducing a correction coefficient.

The object of the research is agricultural lands of Kolosovsky municipal district of the Omsk region. Ecological assessment of the state of lands has allowed to carry out zoning of agricultural lands according to the level of ecological condition: favorable, relatively favorable, medium and strong ecological tension. The correlation of the ecological condition and cadastral value of land plots revealed discrepancies when the cadastral value of land plots of different ecological condition was the same, or vice versa, the cadastral value of land plots of the same ecological condition was different.

Using correlation analysis, the dependence of the cadastral value of land plots on indicators of the ecological state of land use: the number of negative processes, the degree of occurrence of negative processes and the area of occurrence of negative processes was investigated. Presence of medium and high correlation between the indicators confirms the necessity of correction of cadastral value of land plots. Correction coefficients for salinization, overwetting and for acidic soils were determined in order to adjust the cadastral value. The calculation of adjustment coefficients is based on the reduction of yields of agricultural land depending on the manifestation of negative processes. On the example of one rural settlement the cadastral value of 1 hectare of land plot was calculated in accordance with the adjustment coefficient. The change in the cadastral value of land plots after recalculation by the adjustment factor depending on the ecological condition of the plot was analysed.