The problem of the modernisation of land and building register in Poland as exemplified by the village of Rejowiec

The right of ownership is the broadest and one of the most basic property rights, which allows the owner to use and dispose of possessions without the participation of third parties. Therefore, the process of modernising the land and building register (MLBR) is extremely important considering, for example, that the data contained in this register is the basis for the subsequent calculation of public-legal obligations associated with the owned property, such as taxes. According to the current legislation, the data collected in the land and building register (cadastre) on the type of land use in combination with the soil classification of agricultural and forest land, the use of the property, its purpose and other information, are the basis for determining the agricultural, forest and real estate taxes by the competent authority. In Poland, in most cases, we have to deal with a situation in which the data appearing in the register differs from the actual state. Municipal budgets suffer losses because of this, and owners of properties of similar area and value sometimes pay completely different taxes. In this paper, the authors show a practical example of MLBR and the problems existed with it.