This master`s thesis is dealing with parallel existence of two evaluating regulations. The first is the implementing regulation to evaluating property. Second of them is executive regulation to legal Senate arrangement of taxes on the acquisition of immovable property and the purpose of which is evaluating in Tax Offices. Thesis mainly occupies with methods of evaluation according to each of the regulations and their comparing. An essential part of this thesis is model examples, on which is demonstrated, what differences can be reached according to the regulations. The result of this thesis is a decision-making schema. This schema describes which of the regulations is more profitable during evaluating of lands and what the conditions of it are.