Procedimientos para la determinación del valor catastral de un predio agrícola dedicado a la actividad de pastoreo

Abstract

At present, the appraisal is an important and mandatory process by which a good has to be evaluated to know its current status and its own characteristics that will allow it to be quoted in a market where the law of supply and demand governs. It is done for different reasons, either for rectification of tax payments, to obtain mortgage loans, estimate the value of a good to be sold, and to know the development potential. This procedure must be carried out by a specialist who knows not only of appraisals but also must have experience in the type of goods to be evaluated, so that the appraisal is as fair as possible and impartial according to its comparable characteristics in the market.nThe assessment has as its principle a diagnosis, where a current and detailed observation of each of the characteristics of the property and its different components is made, allows us to characterize and define its aspects such as its location, topography of the land, accessibility, natural resources and powers of the farm. There are several procedures indicated by different authors and obtained throughout their experience, for which it should be analyzed which of these would be the most appropriate taking into account the characteristics of the property and the market demands of the area.