2014
DOI: 10.14746/rrpr.2014.28.06
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Wyłączenia gruntów rolnych z produkcji rolnej a dochody gmin z podatku od nieruchomości

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Cited by 4 publications
(4 citation statements)
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“…Since the fees for the exclusion are quite high, in the case of excluding land from agricultural or forestry production for housing construction, designers create the border of the area to be excluded in such a way that the conditions contained in Article 12a Act [6] are fulfilled. This is also indicated by the authors [12][13][14]. As the authors [11] point out, "this border sometimes runs alongside or at a short distance from the walls of the building or other permanent elements of land development, e.g.…”
Section: Problems Of Determining the Range Of Land Usementioning
confidence: 63%
“…Since the fees for the exclusion are quite high, in the case of excluding land from agricultural or forestry production for housing construction, designers create the border of the area to be excluded in such a way that the conditions contained in Article 12a Act [6] are fulfilled. This is also indicated by the authors [12][13][14]. As the authors [11] point out, "this border sometimes runs alongside or at a short distance from the walls of the building or other permanent elements of land development, e.g.…”
Section: Problems Of Determining the Range Of Land Usementioning
confidence: 63%
“…Furthermore, they state [43] that many of the key amendments to the above-mentioned Acts [38,39], concerning conversion limits and fee increases, strengthen the protection of agriculture and forests. Nevertheless, according to Mackiewicz and Motek [44] and Świdzi ński [45], fees for land conversion, which, intentionally, according to the legislator's assumptions, should constitute an obstacle in the uncontrolled conversion of agricultural and forest land, supply the local budgets with additional amounts, which, unfortunately, could be not conducive to land protection. Among the reasons for the loss of agricultural land, the authors also mention the liberalization of legislation, e.g., [40,44,45].…”
Section: Discussionmentioning
confidence: 99%
“…Nevertheless, according to Mackiewicz and Motek [44] and Świdzi ński [45], fees for land conversion, which, intentionally, according to the legislator's assumptions, should constitute an obstacle in the uncontrolled conversion of agricultural and forest land, supply the local budgets with additional amounts, which, unfortunately, could be not conducive to land protection. Among the reasons for the loss of agricultural land, the authors also mention the liberalization of legislation, e.g., [40,44,45]. The amendment to the Act on the Protection of Agricultural and Forest Land of 2008 (1995) added a provision stating that restrictions on the use of land for non-agricultural purposes do not apply to agricultural land located within the administrative boundaries of cities, which significantly increased the conversion of agricultural land to urbanized areas [46].…”
Section: Discussionmentioning
confidence: 99%
“…Przyczynia się to m.in. do nadmiernej i bezpowrotnej utraty gruntów rolnych, w tym także tych o wysokich klasach bonitacyjnych, rozwoju rozproszonego budownictwa mieszkaniowego, zatracania wiejskiego krajobrazu, jak również utrudnień w ustaleniu faktycznej powierzchni użytkowanych rolniczo gruntów, a w konsekwencji prawidłowego ich opodatkowania (Kacprzak, Maćkiewicz 2013;Maćkiewicz, Motek 2014;Maćkiewicz, Kacprzak 2015). Postępującemu zanikowi specyficznych cech krajobrazu wiejskiego sprzyja brak odrębnego aktu prawnego, który szczegółowo regulowałby kwestie związane z kształtowaniem terenów zieleni, a tym samym zieleni przydomowej.…”
Section: Wprowadzenieunclassified