The subject matter of this dissertation thesis is a proposal for a method of valuation of special effects that with impact on real estate prices. It deals with proposed procedures for valuation of intangible assets, and definitions of such property. Special effects are in particular name, historical value, design, quality of layout, security aspects, accessibility, conflictful groups of inhabitants in or near the property, and location. The value of special effects can be calculated as the difference between usual value and the material value of such property without coefficients of merchantability. For appraisal by official price, the thesis suggests to amend certain provisions and sections of the Act on Property Valuation No. 151/1997 Coll., and the implementing regulation of this Act, as amended. Part of the methodology is a general proposal for a method how to divide the assets into tangible and intangible part. As concerns the concrete procedure when calculating real estate prices, the thesis specifies procedure for special effects valuation. A form of cumulative matrix comprising all such effects has been drafted. Prices in single methodologies for assets valuation has to be adjusted by reasonable quantity of impact. For real estate on the territory of the Czech Republic will be used also coefficients of merchantability Kp in accordance with the price regulation considering their development in historical statistics.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:234308 |
| Creators | Kulil, Vladimír |
| Contributors | Mikš, Lubomír, Abraham, Karel, Matějka, Libor, Telec, Ivo |
| Publisher | Vysoké učení technické v Brně. Ústav soudního inženýrství |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/doctoralThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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