E3S Web Conf.
Volume 177, 2020XVIII Scientific Forum “Ural Mining Decade” (UMD 2020)
|Number of page(s)||6|
|Published online||08 July 2020|
Cadastral valuation of lands dedicated to perennial plantings: features and practice
1 Samara State Agrarian University, Department of Economic Theory and Economics of AIC, 446442, Kinel, Russian Federation
2 K.G. Razumovsky Moscow State University of Technologies and Management, Department of Economics and Management, 109004, Moscow, Russian Federation
3 Wroclaw University of Economics, Department of Financial Accounting and Control, 53-345, Wroclaw, Poland
4 Samara State Agrarian University, Department of Land Management, Soil Science and Agrochemistry, 446442, Kinel, Russian Federation
* Corresponding author: firstname.lastname@example.org
The article considers the issue of cadastral valuation of agricultural lands used for perennial plantations (orchards). Unlike other agricultural crops, orchard crops occupy the land for a long period of time, therefore, the planting expenditures are capital. The purpose of the study is to define the features and adapt the existing methodology for cadastral valuation of lands occupied by orchards considering the actual return on the evaluated land plot and the distance factor that affects the increase in cost and decline in return depending on the location of the plot in relation to the main markets. The example (plots are located in the Bezenchugsky district of the Samara region) shows that the costs of orchard plots are 2.73 and 2.93 rubles per square meter, respectively. Quality characteristics of the first plot are better, but it is located further from the centre of the region.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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