Prawne i merytoryczne aspekty wyceny nieruchomości na potrzeby ustalania opłaty planistycznej

The Act of March 27, 2003, on spatial zoning plan and development, regulates establishing zoning plan fees. Thus, the executive bodies of the municipalities have legally created instruments to collect the fee if the conditions outlined in the Act are met. Amendments to this provision resulted in inaccuracies in establishing the fee. The zoning plan fee is established based on the increase in the value of the real property, taking into account two legal statuses. The real estate appraiser confirms the change in the value of the real property in the appraisal report, which constitutes evidence in the proceedings for determining the amount of the zoning fee.In practice, the determination of the zoning plan fee causes many misunderstandings and problems. The main reason for them is the difference in the value of the real property. It becomes the basis for the municipality’s claims against the property owner. Owners (perpetual usufructuaries), in most cases, take action to reduce the calculated difference in value. Most often, they question the correctness of the real estate appraisal and the way it was documented in the appraisal report.The article presents selected charges directed at real estate appraisers concerning the correctness of property valuation for this purpose, with a commentary supported by legal regulations and court rulings (judgments of the Supreme Administrative Court and the Supreme Administrative Court). In the paper, some findings of the Local Government Appeal Colleges are also indicated.