Print Email Facebook Twitter An Initial Design of ISO 19152:2012 LADM Based Valuation and Taxation Data Model Title An Initial Design of ISO 19152:2012 LADM Based Valuation and Taxation Data Model Author Çagdas, V. (Yıldız Technical University) Kara, A. (Yıldız Technical University) van Oosterom, P.J.M. (TU Delft OLD Department of GIS Technology) Lemmen, CHJ (Kadaster) Isikdag, Ü. (Mimar Sinan Fine Arts University) Kathmann, R. (Netherlands Council for Real Estate Assessment) Stubkjær, E. (Aalborg University) Date 2016-10 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. Subject Land administrationLADMproperty valuation and taxationfiscal registry To reference this document use: http://resolver.tudelft.nl/uuid:d455e6b0-9610-4dea-96c4-60da7a08f729 DOI https://doi.org/10.5194/isprs-annals-iv-2-w1-145-2016 ISSN 2194-9042 Source ISPRS Annals of Photogrammetry, Remote Sensing and Spatial Information Sciences, IV-2/W1, 145-154 Event 11th 3D Geoinfo Conference, 2016-10-20 → 2016-10-21, Athens, Greece Part of collection Institutional Repository Document type journal article Rights © 2016 V. Çagdas, A. Kara, P.J.M. van Oosterom, CHJ Lemmen, Ü. Isikdag, R. Kathmann, E. Stubkjær Files PDF isprs_annals_IV_2_W1_145_2016.pdf 12.67 MB Close viewer /islandora/object/uuid:d455e6b0-9610-4dea-96c4-60da7a08f729/datastream/OBJ/view