Impact Assessment of Motorway on the Agricultural Land, Example from Motorway A4 Section Wolica Piaskowa - Czarna Sedziszowska with Application of the Author’s Simplified Method

The developed, innovative method of estimating the impact of motorway on agricultural land allows determination of all the losses associated with the directions of this impact. The basis for the determination of losses is the analysis of variability in land use and the quality classes and location of access roads to the land along the axis of the planned motorway. The approved measure of the multidirectional impact of the motorway on agricultural land is a change in the value of land, which is designated taking into account the differentiation of their suitability for agricultural production. The developed method of determining the impact of motorway on agricultural land was presented on the example of A4 motorway section between Bratkowice and Mrowla. The existing section of motorway was assessed and then for the same section the calculations were made again, but with an alternative location of the motorway overpasses. In the case of the existing section, the construction of one kilometer of the section of motorway under consideration will result in a reduction in the value of agricultural land of 1725 cereal units. Acquisition of land for the construction of the motorway and its negative impact cover about 69% of the total reduction in value of agricultural land. The remaining 31% of the land value reduction is related to the increase in transport and the deterioration of the parcels layout. On the other hand, in the case of the section with alternative arrangement of viaducts, the value of agricultural land is reduced of 1538 cereal units. Acquisition of land under construction and its toxic impact will be equal 75%, while the combined effect of transport growth and deterioration of the layout makes 25%.

The developed, innovative method of estimating the impact of motorway on agricultural land allows determination of all the losses associated with the directions of this impact. The basis for the determination of losses is the analysis of variability in land use and the quality classes and location of access roads to the land along the axis of the planned motorway. The approved measure of the multidirectional impact of the motorway on agricultural land is a change in the value of land, which is determined with taking into account the differences of their suitability for agricultural production. The developed method of determining the impact of motorway on agricultural land was presented on the example of A4 motorway section between Jaźwiny and Góra Motyczna. The existing section of motorway was assessed and then for the same section, the calculations were made again, but with an alternative location of the motorway overpasses (flyovers). In the case of the existing section, the construction of one kilometer of the section of motorway under consideration will result in a reduction in the value of agricultural land of 2119 cereal units. Acquisition of land for the construction of the motorway and its negative impact cover about 78% of the total reduction in value of agricultural land. The remaining 22% of the land value reduction is related to the increase in transport and the deterioration of the plots layout. On the other hand, in the case of the section with alternative arrangement of overpasses, the value of agricultural land is reduced of 2088 cereal units. Acquisition of land under construction and under motorway’s toxic impact will be equal 79%, while the combined effect of transport growth and deterioration of the layout makes 21%.

This paper presents a study of the possibilities of using statistical indicators of the functioning of the agricultural sector of the region’s economy to estimate the value of agricultural land resources. The emerging market of agricultural land in the Russian Federation is characterized by a small number of annual transactions; therefore, the assessment of the value of land at the territorial and regional level based on the mechanisms of supply and demand is extremely difficult. To substantiate the tax base of land tax and (in some cases) the rent amount, the cadastral value of land plots is used, which is determined by the results of the state cadastral valuation of agricultural land. The methodology for cadastral valuation is debatable, since it does not provide for surveys of specific land plots; at the same time, it relies on indicators of soil quality. Therefore, its results may not be relevant, because they do not take into account important elements of economic fertility. The purpose of this study is to develop a methodological approach for estimating the value of land, which makes it possible to reflect the real economic potential of agricultural land in the region. This approach is based on the method of direct capitalization of the specific conditional net income calculated on the basis of statistical reports of agricultural producers. The methodology was tested on data from the Voronezh region, as a result of which the authors’ differentiation of municipal districts was formed according to the estimated value of agricultural land. According to the results of a comparative analysis, it is recommended to consider the issue of the advisability of changing the current methodology for assessing the value of agricultural land.

This research aims to identify (1) the difference in the value of agricultural land before and after becoming the Manado-Bitung toll road and (2) describe the social and economic changes of landowners in tumaluntung village. The study was conducted on the object of the constructions of the Manado-Bitung toll road in the village of Tumaluntung. The time of the study from august to November 2017 and continued in May until June 2019. The method used in this research is descriptive method presented in tabular form. Determination of the sample using the (purposive sampling) method. Primary data used in this study were obtained through interviews with 15 landowners. The secondary data obtained from the Tumaluntung village office, internet through google scholar to get articles from various scientific journals and theses from other tertiary institutions related to the topic of research on the value of agricultural land. The results of the study show that (1) the value of agricultural land before becoming the Manado-Bitung toll road is higher than the value of land after the toll road has been built. (2) improve social status (making current landowners better at meeting needs because land compensation money is used by landowners to be deposited into bank as investment capital such as boarding houses, bakeries, livestock business chiken, showroom, restaurant cars for purchasing capital for cars used for transportation service..*eprm*

Land resources have been identified as the basis for the development of Ukraine’s economy and positioning itself in the world market. The role of sound fiscal policy for the functioning and development of the agar sector of the country is determined. The concept of monetary valuation of agricultural land, legislative regulation and methodological basis for its conduct are analyzed. The structure of agricultural lands in the context of lands has been investigated. Most of the territory of Ukraine occupies agricultural land, according to the State Service of Ukraine for Geodesy, Cartography & Cadatsre they make up 49% of all land in Ukraine. Most agricultural lands are arable (fallow) — 79% of the total agricultural land, these lands play a significant role in the Ukrainian economy, as they are the food base for agricultural production. The information base of the regulatory monetary valuation of agricultural lands has been determined. The problems of determining the normative value of agricultural land have been identified. The statutory monetary valuation of land is now the basis for the calculation and payment of tax 4 groups, which are the majority of producers in Ukraine and the rent for the use of agricultural land. The results of the regulatory monetary valuation of land are the basis for the formation of the starting price of the right to lease on agricultural land of state and communal ownership. The state of the normative monetary valuation of agricultural lands and agricultural land is analyzed. The problems of the normative monetary valuation with information support were singled out, the creation of a single portal for the normative monetary valuation of agricultural lands is a significant step to ensure the information base of land valuation, as well as to facilitate access to information on the normative value of land.

Purpose. The main purpose of the research is to substantiate the methodological approach of defuzzification and to define its peculiarities in the process of estimating the value of agricultural lands.
 Methodology / approach. The research purpose included the use of a set of appropriate methods. In particular, the fuzzy logic techniques formed the basis of the research. The system approach was used in order to determine the role of land resources in the enterprise potential and the corresponding spheres of their management. The analysis and synthesis methods were used in the process of definition of impact factors of land resources value. The cartographic method was used for the needs of graphical display of humus content in the land plots of the analyzed enterprise. The generalization method was used in the process of forming conclusions.
 Results. The article defines the peculiarities of defuzzification in the process of estimating the value of agricultural lands. The results provided the methodological basis for considering the qualitative metrics in the process of estimation as well as for granting the numerical interpretation for linguistic variables. The corresponding methodology was overviewed at the example of land plot size. The quantitative reference limits for “small”, “medium” and “large” land plots were defined. Research results made it possible to form the sequence of stages, which are to be undertaken, in order to provide numerical values for qualitative characteristics of agricultural lands. A decision tree was built for the needs of formation of management decisions. According to the data of researched enterprise, the dependence of the value of agricultural lands (for the needs of management accounting) on the size of the land plot and the humus content was determined.
 Originality / scientific novelty. The article improves the methodological approach to determining the value of agricultural lands as of an element of enterprise potential based on the use of fuzzy logic techniques, which, in contrast to existing approaches, allows taking into account both quantitative and qualitative factors in the process of estimating the value of land resources for the needs of their management. Applying the respective approach increases the level of accuracy, relevance, and adequacy to market realities of the results of estimating the value of agricultural lands for the needs of their management.
 Practical value / implications. The results of the research provided an opportunity to improve the quality and efficiency of the process of estimating the value of agricultural lands. The corresponding process is characterized by a high level of complexity and uncertainty due to the presence of a significant number of qualitative factors influencing the value of the land resources. The approach considered in the article makes it possible to take into account the influence of relevant qualitative factors by giving them numerical certainty through the use of fuzzy logic techniques. The proposed approach will provide an opportunity to increase the accuracy and relevance of estimating the value of land resources as of an element of enterprise potential for the making of corresponding managerial decisions. The proposed methodological approach was implemented with the use of data of agricultural enterprise, which made it possible to take into account linguistic variables (land plot size and chemical properties of the soil) when forming the managerial decisions about land plots. The decision tree was also formed, which serves as a means of supporting management decisions in the process of forming the value of agricultural lands.

Purpose of this research is to improve the methods of valuation of agricultural land. Today, the moratorium on the purchase and sale of agricultural land has been lifted and sale of agricultural land is increasingly raised and therefore the problem of establishing an objective (market) price for agricultural land is relevant, because increasing the level of their use is an objective necessity and condition for the gradual development of society [Hubar Yu., 2020]. Methodology. A significant contribution to the study of the theory and methods of land valuation was made by A. S. Danilenko, Yu. F. Dekhtyarenko, Yu. P. Hubar, A. G. Martin, M. G. Stupen, A. M. Tretyak, G. V. Cherevko. Instead, the formation and improvement of methodological bases for the monetary valuation of agricultural land paid attention to G. D. Gutsulyk, D. S. Dobriak, О. S. Dorosh, O. F. Kovalishin. Emphasis was placed on the shortcomings of the economic assessment conducted in the Soviet period I. K. Bystryakov, S. I. Doroguntsov, Hubar Yu. P., A. M. Tretyak, M. A. Hvesyk and others. However, despite the considerable amount of scientific research in which the land was considered a means of production, tools and objects of labor (which in the current environment is insufficient), little studied and debatable are the value of land as a whole system with all its properties. This is due to the fact that agricultural land is mostly assessed differently according to the available dominant indicators (yield, value of gross output). This does not build a hierarchy on the importance of other indicators. The complexity and versatility of the problem of land valuation require the continuation and deepening of scientific research in this area. Results. The study is based on the general principles of economic and mathematical modeling, mathematical statistics, econometrics, basic and applied research. The information base of the research consisted of scientific works of domestic and foreign scientists in the field of real estate appraisal, land and city cadastres, statistics, ecology. The issue of land pricing is complex and multifaceted, the development of the land market depends on its solution. Therefore, further research should be aimed at improving the valuation of agricultural land. This process should be based on state service, taking into account the economic and political situation. This will ensure after the lifting of the moratorium on the disposal of agricultural land, the creation of a competitive environment in the land market, the objectivity of the assessment and increase the flow of funds to the state budget. Scientific novelty and practical significance. The performed researches will allow to improve the quality of determining the market value of agricultural lands for further development of land reform in Ukraine. The most important results of the study are: generalization of scientific provisions for the implementation of land valuation works and methodological approaches to determining the value of agricultural land; highlighting the disadvantages and advantages of modern methods of agricultural land valuation; proving the importance of taking into account environmental factors in the assessment of land arising from the activities of agricultural production; substantiation of the need to assess land plots with a set of physical properties of soils and spatial conditions of their implementation; development of methods for assessing the normative yield of grain crops on the basis of dynamic and statistical simulation modeling and software for its spatial implementation. It is established that the use of market-based prices will allow to make informed management decisions during the implementation of land reform in Ukraine. Individuals and legal entities on the basis of the proposed developments will be able to assess the investment attractiveness of agricultural land.

This report summarizes the results of the North Dakota Land Valuation Model using a capitalization rate of 9.5 percent. The 2003 North Dakota Legislature amended the statute that defines the capitalization rate to be used in this analysis. This legislative change places a minimum of 9.5 percent for the capitalization rate if the calculated value falls below this level. For 2003, the capitalization rate formula yielded a rate of 8.53 percent, thus the minimum of 9.5 percent was used. This model is used annually to estimate average land values by county, based on the value of production from the land. The county land values developed from this procedure form the basis for the 2003 valuation of agricultural land for real estate tax assessment. The average all land value from this analysis is multiplied by the total acres of agricultural land on the county abstract to determine each county's total agricultural land value for taxation purposes. The State Board of Equalization compares this value with the total value assessed to agricultural property in each county. Each county is required by state statute to assess a total value of agricultural property within 5 percent of this value. The average value per acre of all agricultural land in North Dakota decreased by 5.3 percent in this analysis. The increase in the capitalization rate alone accounted for an average decrease in land values of 6.2 percent.

The valuation of agricultural land is a complex task, influenced by markets characterized by low transparency and limited activity, which restrict the ability to form a sufficiently representative real estate sample. The lack of information that typifies land markets makes traditional statistical and econometric models impractical. In contrast, mathematical models based on valuation systems, such as the General Appraisal System (GAS) and the Allocation System (AR), offer an effective solution. The AR, in particular, breaks down the value of a complex property into its main components, using implicit average prices to quantify the contribution of each part to the overall price. This method, primarily used for appraising average values related to surface characteristics, is well suited for the evaluation of land with multiple types of crops. Although the valuation literature attests to its reliability as a tool for assessing agricultural land, its practical application remains relatively limited. To address this gap, the present work examines the applicability of AR to land markets through the presentation of a concrete valuation case study. The main objectives are to illustrate the process of determining the assessed value and to analyze the benefits of the optimal selection of comparable sales. This phase, conducted by applying specific measures to the appraisal sample, highlights the importance of selecting comparable properties, which can be crucial in distinguishing between heterogeneous valuation results, often difficult to interpret and justify without appropriate valuation criteria.

Hedonic modeling is commonly used in land and property value estimations in an attempt to identify the impact that various attributes have on the market value of that property. The purpose of this study is to examine the factors contributing to land value of agricultural, forest, and residential properties in Yamhill County, as part of the Spatial Ecosystem Services Analysis, Modeling, and Evaluation (SESAME, http://www.pdx.edu/ecosystem-services/) project. This paper discusses the process and preliminary results of the development of hedonic models that will be utilized for predicting land value changes under future land conversion scenarios. Applying the models to future scenarios will provide insight into the effect that land conversion will have on market value of land in Yamhill County, in order to elucidate one component of the total land value in the area. Numerous studies have performed hedonic modeling in order to provide greater understanding of the non-market ecosystem service values that are contributing to land values, and it is necessary to have baseline information on the value of environmental attributes in order to identify potential policy and planning activities that can preserve these values. Current methods for assessing the value of non-market ecosystem services are mostly in development stages, with few widely-accepted approaches. Utilizing hedonic modeling and other revealed preference techniques may provide valuable insight into the contribution of nonmarket goods and services, in order to ensure they are adequately accounted for in planning and management decisions. UNDERSTANDING THE DRIVERS OF LAND VALUE ii

The need for water and its impacts on agriculture and food security are growing concerns around the world and Costa Rica is no exception. In this context, the valuation of lands in light of the availability of irrigation water and other external variables has been used by different authors around the world. The objective of this research was to estimate the change in the value of the land associated with the improvement in the hydrological quality in the farms benefited from the irrigation programs in the Guanacaste region. To estimate this change, he used the hedonic pricing method (HPM) applied to a final sample of 90 references for the sale of properties available in the DRAT and its surroundings, in the period 2018-2019. The results of the adjusted model indicate that the availability of water for production and consumption in the study area can increase the value of the land by up to 10%. Other variables comply positively with the characteristics sought by real estate companies and owners such as, proximity to the population center, accessible roads, land use. Finally, the size of the farm has an inverse behavior when relating the price per square meter. The model used turned out to be a viable tool for identifying the variables that determine the value of land in areas destined mainly for agricultural and livestock production in the study area.

Introduction. Prior to Ukraine's accession to the World Trade Organization (WTO), the scope and directions of financial support for agricultural producers were determined by the priorities of the state agrarian policy and the financial capabilities of the state budget. The terms of membership in the WTO make it urgent to consider the issue of reducing the level of taxation for agriculture in the aspect of basic agreements, principles, and rules of the international organization. Methods. The following methods of understanding economic phenomena and processes were used to solve the problems: epistemological analysis (convention analysis), theoretical generalization, synthesis, induction and deduction, structural and logical analysis, comparison. The results. On the basis of the generalization of the world experience regarding the taxation of the activities of agricultural producers, measures are proposed for the fiscal stimulation of subjects of entrepreneurial activity in the field of agrarian business, that as one of the tools for reproducing the potential fertility of agricultural land, we are considering the use of adjustment coefficients when calculating the land tax and the tax of the 4th group of payers. For this purpose, it is expedient to develop a system of correction coefficients when calculating the value of agricultural land, for which it is necessary to carry out (every 5 years) agrochemical certification of land as a component of the agricultural census. As a basis for the calculation of the correction coefficient, it is advisable to take the value of agricultural land at the beginning and end of the reporting period and multiply it by the value of the normative monetary assessment in the region, on the basis of which the value of the land will be determined, which will serve as the basis for calculating land tax and rent. It is advisable to predict the effect of this indicator for a five-year period. Discussion. Financing of the country's post-war reconstruction will be carried out at the expense of agribusiness entities operating without state support. In this regard, it is necessary to use the foreign experience of stimulating tax influence on their activities, especially small agricultural enterprises, in particular, the extension of the simplified taxation system. Keywords: taxes, ecology, agricultural producers, food security, food quality.

[EN] Our experience has verified that, nowadays, agricultural land values are limited to assigning a value using methodologies typical of urban evaluations. However, the most serious point here is that such a way to determine commercial values is not suitably reasoned in most cases. In these methodologies, the relevance of the variables that presumably have an impact on these values is unknown. Nowadays in Mexico, it is necessary to draw up reliable evaluation methods that more efficiently assign values that help eliminate deviations due to mistaken information. It is necessary to draw up a method that helps remove time warps and provides efficient help about which variables are essential for determining the value of rural properties. This study was conducted with 55 properties of unirrigated farmland located in the best farming area of the Distrito de Desarrollo Rural de Libres, Puebla, where the municipalities of Ciudad Serdán, San Salvador el Seco, Zacatepec, Oriental, Libres and Cuyuaco stand out, among others. This area was chosen according to the possibility of obtaining quite reliable values for the properties under study, for which a certain degree of homogeneity is assumed a priori in terms of the problems affecting farmlands. Data from 44 properties of the original 55 included were obtained with 23 variables. All the properties were unirrigated farmlands on which corn was grown. The effects of the variables that affected the agricultural unirrigated land values were indentified and quantified, and an appropriate methodology was obtained that enabled the evaluation practice to be carried out fairly and objectively; that is, a methodology was put forward that included an econometric model which apart from quantifying the effects of the variables on the unirrigated agricultural land values, also played the role of a suitable methodology for undertaking this practice satisfactorily. The econometric evaluation model also allowed values of the unirrigated agricultural lands where corn was grown to be interpreted and justified, and quantified the weight of the variables, which explained these values. It also verified different scenarios in the face of increases and reductions in product prices, which affect gross income levels. The obtained model met the evaluation purpose in that it estimated fair market prices, and complied with the most frequent cases or evaluation types to obtain fair market priced and to move on to decision making.

This report summarizes the 2010 results of the North Dakota Land Valuation Model. The model is used annually to estimate average land values by county, based on the value of production from cropland and non-cropland. The county land values developed from this procedure form the basis for the 2010 valuation of agricultural land for real estate tax assessment. The average all agricultural land value from this analysis is multiplied by the total acres of agricultural land on the county abstract to determine each county’s total agricultural land value for taxation purposes. The State Board of Equalization compares this value with the total value assessed to agricultural property in each county. Each county is required by state statute to assess a total value of agricultural property within 5 percent of this value. The average value per acre of all agricultural land in North Dakota increased by 10.6 percent from 2009 to 2010 based on the value of production. The value cropland increased by 11.5 percent and non-cropland value increased by 1.7 percent. The formula capitalization rate was below the minimum set by the State Legislature, therefore the minimum rate of 7.7 percent was used. The majority of the increase in values for cropland and all agricultural land was due to the increased value of crop production. This increase in value of production was due primarily to market price increases that occurred in 2007 and 2008. The change in crop revenue impacted land values from a negative 1.6 percent to an increase of 21.8 percent by county. The capitalization rate change increased land valuations by 3.8 percent in all counties; while the cost of production index decreased land values in all counties by 5.3 percent.

This report summarizes the 2019 results of the North Dakota Land Valuation Model. The model is used annually to estimate average land values by county, based on the value of production from cropland and non-cropland. The county land values developed from this procedure form the basis for the 2019 valuation of agricultural land for real estate tax assessment. The average value for all agricultural land in a county from this analysis is multiplied by the total acres of agricultural land on the county abstract to determine each county’s total agricultural land value for taxation purposes. The State Board of Equalization compares this value with the total value assessed to agricultural property in each county. The average value per acre of all agricultural land in North Dakota increased by 2.72 percent from 2018 to 2019 based on the value of production. The formula cost of production index value used in the 2019 analysis was 209.56. The formula capitalization rate was 4.51 percent. The capitalization rate had a larger effect on higher valuations compared to recent years. Cropland value increased, on average, 2.64 percent. Across individual counties, the cropland valuation ranged from a decrease of 4.29 percent to an increase of 6.99 percent. County values had small increases and decreases depending on crop mix and cropland to non-cropland percentages. Non-cropland values increased 5.52 percent. Generally, valuations for counties with a higher percentage of livestock increased partly due to increased calf prices for the current year replacing the lower oldest year in the data set. Changes in market value are included for comparison. Market value data are from the annual County Rents and Prices survey conducted by the North Dakota Department of Trust Lands.