ISPRS Annals of the Photogrammetry, Remote Sensing and Spatial Information Sciences
Publications Copernicus
Articles | Volume IV-2/W1
ISPRS Ann. Photogramm. Remote Sens. Spatial Inf. Sci., IV-2/W1, 145–154, 2016
ISPRS Ann. Photogramm. Remote Sens. Spatial Inf. Sci., IV-2/W1, 145–154, 2016

  05 Oct 2016

05 Oct 2016


V. Çağdaş1, A. Kara1, P. van Oosterom2, C. Lemmen3, Ü. Işıkdağ4, R. Kathmann5, and E. Stubkjær6 V. Çağdaş et al.
  • 1Yıldız Technical University, Department of Surveying Engineering, 34210 Istanbul, Turkey
  • 2Delft University of Technology, Faculty of Architecture and the Built Environment, Department OTB, GIS Technology Section, P.O. Box 5030, 2600 GA Delft, the Netherlands
  • 3Dutch Cadastre, Land Registry and Mapping Agency, Apeldoorn, P.O. Box 9046, 7300 GH Apeldoorn, the Netherlands
  • 4Mimar Sinan Fine Arts University, 34427 Istanbul, Turkey
  • 5Netherlands Council for Real Estate Assessment, P.O. Box 93210, 2509 AE The Hague, the Netherlands
  • 6Aalborg University, Department of Development and Planning, 9220 Aalborg, Denmark

Keywords: Land administration; LADM; property valuation and taxation, fiscal registry

Abstract. A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation. Apart from procedural standards, there is no internationally accepted data standard that defines the semantics of fiscal databases. The ISO 19152:2012 Land Administration Domain Model (LADM), as an international land administration standard focuses on legal requirements, but considers out of scope specifications of external information systems including valuation and taxation databases. However, it provides a formalism which allows for an extension that responds to the fiscal requirements. This paper introduces an initial version of a LADM – Fiscal Extension Module for the specification of databases used in immovable property valuation and taxation. The extension module is designed to facilitate all stages of immovable property taxation, namely the identification of properties and taxpayers, assessment of properties through single or mass appraisal procedures, automatic generation of sales statistics, and the management of tax collection, dealing with arrears and appeals. It is expected that the initial version will be refined through further activities held by a possible joint working group under FIG Commission 7 (Cadastre and Land Management) and FIG Commission 9 (Valuation and the Management of Real Estate) in collaboration with other relevant international bodies.