Obciążenia finansowe użytkowników wieczystych gruntu w związku z aktualizacją opłat rocznych
Financial charges of land perpetual lessees related to the annual fees revision

Summary/Abstract: The paper deals with liabilities of perpetual lessees in terms of annual fees for land perpetual usufruct. While the usufructuary has the right to benefi t the land and dispose of it, he is obliged to maintain the property condition and accomplish tax responsibilities. In this study, we investigated issues and their scale associated with annual fees revision. The research area covers 349 real estate owned by the State Treasury in Żagań county in the period of 2008-2012. Procedure for updating the annual fee for perpetual usufruct of land was conducted for 250 properties, which equals to 71.63% of the total public ground lease. The highest average annual fee increase (3 738.86 zł) was observed in 2011 for real estate related to business.

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