건물분 재산세의 과표산정체계에 관한 연구

다국어 초록 (Multilingual Abstract)

In order to improve the assessment system for a building property, this study proposes two alternatives: (ⅰ) maintaining the current system with miner adjustments, (ⅱ) structuring changes for a desirable system. The first alternative is not desirable in the long run but it will be better than the current system if some adjustments are made. We propose the exclusion of location factor for calculation of assessing value for the building since it is already counted for the land of the property. And exclusion of basement or parking lot for single dwelling units is proposed like assessment for apartments. The second alternative is assessing the property value combing building with land as one entity. It is the most desirable assessment procedure for calculating property tax base. We propose it for a long run alternative since this combining system needs to restructure the current system into one entity. In order to implement the system, the property needs to have all informations including the current market value, characteristics of building, location of land, etc. Among the information needed, transaction sales price of the property is the most crucial data to be collected for market approach method. It is very difficult data to obtain in our society, but it would be possible if a transfer tax of property is linked with a register tax of local governments.