Abstract

Since ancient times, various forms of real estate control and the payment of taxes for various activities carried out by humanity have been recognized. Mexico has not been exempted in its history since the Spanish Colonization, and that permeated various social strata in the country, who give forced value to existing buildings, land and various properties that are taxed at a percentage that allows the Government's economic collection.In the present investigation, the results derived from the analysis of land in terms of price are exposed through the application of a valuation method and contrast of the commercial value with the cadastral value or assigned in the government. It is found that the increase can be greater than 100% when the economic activities are adequate, and the Government's development is carried out with the characteristics of the increase of the Economic Development and Progress of the City, specifically in Organized Commerce and Urban Development in related services and equipment.

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