Legal regulation of land parcel normative monetary valuation approval by local self-government authorities

Abstract

Introduction. In this paper, the legal nature of decisions made by local self-government authorities regarding the approval of technical documentation for normative monetary land valuation is analyzed. The recognition of these decisions as regulatory legal acts has been a complex issue, resulting in numerous disputes within the Ukrainian judiciary. The aim of this analysis is to enhance understanding and offer guidance on the implementation of these decisions within a legal framework. The purpose of the paper is to assess the legal standing of determinations issued by local self-governing bodies when it comes to the approval of normative monetary land assessments. We aim to determine whether such decisions can be considered regulatory legal acts and how this affects the economic and administrative relations between public administration entities and business entities. Results. During the analysis, key aspects of law as a societal phenomenon, legal norms, normative legal acts, and their history of emergence were thoroughly examined. Technical documentation related to normative monetary land valuation was also extensively explored. Particular attention was given to the history of land appraisal instruments, demonstrating that the primary objective of these instruments has always been to establish the objective natural characteristics of land, upon which land fees are calculated. Conclusion. The results of this research clearly indicate that decisions made by local self-government authorities concerning the approval of normative monetary valuation do not qualify as regulatory legal acts. They do not include mandatory legal norms established by law and do not regulate economic or administrative relations between public administration entities and business entities. In practice, this means that business entities have the opportunity to reduce land fees payable to the local budget. The conclusions of this study, supported by legal doctrine and the practical contributions of legal professionals, can be a valuable addition to the field of land law science and practical activities within this realm.