Polish cadastral system consists of two registers: cadastre and land register. The cadastre register data on cadastral objects (land, buildings and premises) in particular lo- cation (in a two-dimensional coordinate system) and their attributes as well as data about the owners. The land register contains data concerned ownerships and other rights to the property. Registration of a land parcel without spatial objects located on the surface is not problematic. Registration of buildings and premises in typical cases is not a problem either. The situation becomes more complicated in cases of multiple use of space above the parcel and with more complex construction of the buildings. The paper presents rules concerning the registration of various untypical 3D objects located within the city of Warsaw. The analysis of the data concerning those objects registered in the cadastre and land register is presented in the paper. And this is the next part of the author’s detailed research. The aim of this paper is to answer the question if we really need 3D cadastre in Poland.
The article is a review of the current theoretical achievements in the context of the discussion on the shape and validity of the property tax reform in Poland, indicated in the endogenous development of municipalities. The conclusions contained in the article are an attempt to join in a scientifi c discussion on the subject of property taxation. They constitute a proposal of formulated recommendations necessary from the point of view of legitimacy of collecting property taxes and the implementation of the new system of ad valorem tax.