Evaluation of the procedure for excluding land from agricultural production in the context of disclosure of changes in the use of land in land and building records

The purpose of this article was to evaluate the procedure for excluding land from agricultural production in the context of disclosing land use changes in the land and building records. In order to examine the problem presented, a descriptive analysis of existing legal acts and publications was performed, and a case study was analized. The research was based on data from 2010-2019 obtained from the District Eldership and District Center of Geodetic and Cartography Documentation in Kazimierza Wielka (Świętokrzyskie Voivodeship). The work presents subsequent stages related to the disclosure of changes in land development created on the land as a result of the start of the investment process. Attention was drawn to the extension of the investment process by the applicants for excluding land from agricultural production. Studies have shown that only 15% of decisions authorizing the exclusion of land from agricultural production in the Kazimierz District in the years 2010-2018 were actually implemented and completed with updating the land and building records. However, this is not a value corresponding to the real number of excluded areas, because based on the field interview, it can be indicated that only on 12% of the analyzed plots, the investment process was not started on the land. This is primarily due to the obligation to pay a fee for the sole exclusion of land from agricultural production, but also to a change in the method of calculating the tax from agricultural tax, to a several times higher property tax.