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American Journal Of Agriculture And Horticulture Innovations  
(ISSN – 2771-2559) 
VOLUME 03 ISSUE 07    Pages: 32-37 

SJIF IMPACT FACTOR (2021: 5. 705) (2022: 5. 705) (2023: 7. 471)  
OCLC – 1290679216   

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
Publisher: Oscar Publishing Services 

Servi 

 

 

 

 

 

 

 

 

ABSTRACT 

The article examines the relationship between the assessment of the cadastral valuation and taxation of real estate 

through classification. The article presents land classifications based on regulatory documentation, provides an 

analysis of the changes that the classification has undergone, and highlights the problems that arise when applying 

the classification, as well as the methods of land classification for determining the cadastral value of a land plot. 

KEYWORDS 

land classification, land plots, cadastral value land fund, national report, functional zoning land category. 

INTRODUCTION

The reform of the economy of Uzbekistan and the 

introduction of market mechanisms for management 

consistently cover land relations. In the regulation of 

these relations, the cadastral valuation of land is of 

particular importance, which is formed under the 

influence of demand for it, its usefulness, limited 

supply and the possibility of transferring the right to 

use, possess and lease to property [12]. 

To assess the cadastral value of land, study approaches 

and methods for its implementation, determine the 

amount of information necessary for this, it is 

necessary to take into account its features as an object 

of this assessment and classify it according to its 

purpose and use [12]. 

Based on the intended use in various sectors of the 

economy and human activity, land is classified into 

main categories. 

The cadastral value of a piece of land should always be 

considered in terms of its use as free and available for 

the best and most efficient use. 

  Research Article 

 

METHODS OF LAND CLASSIFICATION FOR DETERMINING THE 

CADASTRAL VALUE OF A LAND PLOT 
 

Submission Date: July 20, 2023, Accepted Date:  July 25, 2023,  

Published Date: July 30, 2023  

Crossref doi: https://doi.org/10.37547/ajahi/Volume03Issue07-06 

 

 

D.M. Rizayeva 
Applicant Of The 3rd Year Of The State Research And Design Institute “Uzgiprozem", Tashkent, Republic Of 

Uzbekistan 

Journal Website: 

https://theusajournals.

com/index.php/ajahi 

Copyright: Original 

content from this work 

may be used under the 

terms of the creative 

commons attributes 

4.0 licence. 

 

https://theusajournals.com
https://doi.org/10.37547/ajahi/Volume03Issue07-06


Volume 03 Issue 07-2023 33 

                 

 
 

   
  
 

American Journal Of Agriculture And Horticulture Innovations  
(ISSN – 2771-2559) 
VOLUME 03 ISSUE 07    Pages: 32-37 

SJIF IMPACT FACTOR (2021: 5. 705) (2022: 5. 705) (2023: 7. 471)  
OCLC – 1290679216   

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
Publisher: Oscar Publishing Services 

Servi 

The land is primarily entitled to the income generated 

by the whole property, so in real estate appraisals, the 

land is considered to have value, while the 

improvements are a contribution to the value. 

In addition, to study real estate objects, it is necessary 

to determine the classification of objects. For these 

purposes, different classification principles can be 

applied depending on their origin and purpose. 

As the analysis of literary sources has shown, an 

important task of the cadastral valuation of real estate 

is to increase the economic efficiency of the taxation 

system. For this, the classification of real estate objects 

is used, which is a different functional purpose of the 

objects of assessment and determines the difference 

in value, which was formed by A.V. Pylaeva in her works 

“Problems of classification in cadastral valuation and 

taxation of real estate”. [9,10] 

 

Pic.1- Land fund of Uzbekistan by category of use. 

Also in his article Myulbah L.P. "The role of 

classification of real estate objects in cadastral 

valuation and taxation" [11] conducted a statistical 

analysis of the division of land plots into classes 

according to the following indicators: 

- specific number of land plots;  

- unit amount of cadastral values of land plots; 

- specific sum of land areas.  

Summarizing the analysis of changes in the 

classification, we conclude that any changes in the 

classification lead to a change in the cadastral value, as 

a result, the tax base changes, so the need for changes 



Volume 03 Issue 07-2023 34 

                 

 
 

   
  
 

American Journal Of Agriculture And Horticulture Innovations  
(ISSN – 2771-2559) 
VOLUME 03 ISSUE 07    Pages: 32-37 

SJIF IMPACT FACTOR (2021: 5. 705) (2022: 5. 705) (2023: 7. 471)  
OCLC – 1290679216   

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
Publisher: Oscar Publishing Services 

Servi 

should be socially and economically calculated, tested 

throughout the country, and then the approved 

cadastral prices for land plots can be used only for 

fiscal purposes, i.e. for the calculation of land tax, and 

not for land administration. 

Thus, depending on the type and classification, the 

cadaster acquires different meanings, corresponding 

to the purposes for which it is created. 

Relevance of the topic. Land resources are considered 

the main large sector of the economy of our country. 

Proper organization and management of the use of the 

lands of the Republic of Uzbekistan in a rational, 

productive and scientifically sound manner at any time 

and under any conditions is extremely important for 

the present and future of the country. [1, 2, 3, 4,] 

The determination of the cadastral (market) value of 

agricultural land largely depends on the classification 

of land by type of functional use. 

To date, research work on the use of innovative 

technologies in determining the cadastral value of land 

plots as close as possible to the market value has not 

been carried out by organizations subordinate to the 

Cadaster Agency, practitioners and independent 

researchers, and there is no holistic and integrated 

approach to the problem. Therefore, the chosen topic 

is considered one of the most urgent problems of the 

industry today. 

To fulfill these tasks, it is necessary to determine the 

classification of lands. 

Therefore, the purpose of the study is the methods of 

classifying land to determine the cadastral value of a 

land plot. 

Based on the above, we set the task of the need to 

determine the classification according to the following 

parameters: 

• by administrative affiliation; 

• by land category; 

• by type of property; 

• by types of land law;  

• on the functional zoning of the territory;  

• by types of the right of limited use of someone 

else's land (servitudes); 

• on land restrictions; 

• for the equipment of the engineering territory; 

• according to economic indicators; 

• according to the mechanical composition of 

the soil; 

• according to the degree of soil salinity; 

• on the suitability of land for agriculture; 

• classification of land by urban development 

value, types of real estate objects and main 

types of current use with the allocation of 

appraisal microzones. 

Objects and methods of research. The object and 

method of research is the land fund of the Republic of 

Uzbekistan. As we know, according to Art. 8 of the 

Land Code of the Republic of Uzbekistan, the land fund 

is divided into 8 categories [1,2,8,13]  

The main methods of land classification are: 

1. Classification of land in terms of modern use. 

2. Classification of land according to the degree of 

suitability for agricultural use.   

3. Classification of lands, taking into account the 

development and solution of specific narrow tasks 

(irrigation, soil protection, etc.) 

4. Classification of lands, created on the basis of 

appraisal scales. 



Volume 03 Issue 07-2023 35 

                 

 
 

   
  
 

American Journal Of Agriculture And Horticulture Innovations  
(ISSN – 2771-2559) 
VOLUME 03 ISSUE 07    Pages: 32-37 

SJIF IMPACT FACTOR (2021: 5. 705) (2022: 5. 705) (2023: 7. 471)  
OCLC – 1290679216   

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
Publisher: Oscar Publishing Services 

Servi 

5. Classification of land, according to suitability for 

growing certain crops.  [8,9]. 

Research results and discussion. Based on the above 

methods, we have scientifically and practically 

substantiated the principles for classifying the most 

significant categories of land in the republic.  

Based on the data of the National Report of the 

Republic of Uzbekistan, the category of more 

significant lands in percentage terms is as follows: 

agricultural land occupies 58.44%, these lands used in 

agriculture are horticulture, viticulture, animal 

husbandry, horticulture for inspection and educational 

purposes, subsidiary farming, a farmer farming, 

branching, fishing, sericulture, beekeeping; ( schedule 

1) 

lands of settlements occupy - 0.5%, these lands of urban 

and settlement buildings - personal land plots, 

personal land plots of multi-story residential buildings, 

state-owned, owned by departments, privatized, 

cooperative, public utilities, trade enterprises, 

children's institutions, school institutions, educational 

institutions (lyceums, colleges, higher educational 

institutions), scientific and design and research 

organizations, administrative and management 

institutions; 

lands of industry, transport, communications, defense 

and other purposes occupy – 1.71%, these lands are of 

the mining industry, metallurgy, chemistry, automotive 

equipment, textile, light, etc.  

forest fund lands occupy – 26.15%, these lands covered 

with forests used for forestry and forest industry, lands 

intended for forestry, but not currently used. [3, 4,5,8]. 

The procedure of cadastral valuation and taxation does 

not seem to depend on each other, but meanwhile 

they are closely interconnected. This connection is 

realized through classification. In cadastral valuation, 

classification -s both a way to determine the tax base 

and a tool for determining established tax rates. 

So, in accordance with the classification, tax rates are 

established and the law establishes their maximum 

values. However, not everything is so simple, the 

economic meaning often changes for the sake of 

political reasons, since the classification determines 

the possibility of more or less economical taxation for 

the owners of objects. For example, for the taxation of 

land plots of trade objects or office buildings, industry, 

the maximum tax rates are applied, and the rates are 

reduced for land plots under multi-story buildings or 

individual residential buildings. This is evidence of the 

social component of the tax burden on individuals in 

relation to the maximum tax burden for business 

owners. [3, 4, 5,6,13] 

The above systems of classification of fixed assets and 

land plots are currently accepted as the basis for 

accounting in the assets of enterprises. However, they 

consider real estate objects not as a whole, but as fixed 

assets and a land plot. 

At the same time, if we analyze the market value of real 

estate, there is a need to develop our own 

classification system that would allow us to take into 

account the main “commodity” properties of an 

integral object of assessment and would be linked to 

existing systems for classifying and describing objects. 

The procedure for conducting a cadastral valuation of 

the lands of settlements is closely related to the 

previous procedure for the functional zoning of the 

territory. First of all, because the results of the state 

cadastral valuation are largely based on from the 

classification of land by type of functional use. 



Volume 03 Issue 07-2023 36 

                 

 
 

   
  
 

American Journal Of Agriculture And Horticulture Innovations  
(ISSN – 2771-2559) 
VOLUME 03 ISSUE 07    Pages: 32-37 

SJIF IMPACT FACTOR (2021: 5. 705) (2022: 5. 705) (2023: 7. 471)  
OCLC – 1290679216   

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
Publisher: Oscar Publishing Services 

Servi 

Through the use of functional zoning, the cadastral 

valuation of land is carried out taking into account the 

cost zoning of the territory by the comparative 

method, and the already existing factors in the 

territory are taken into account, which include 

development, placement of overpasses, 

communication lines, boundaries of cadastral quarters 

and districts. 

In this regard, we can say that one of the main 

mechanisms for regulating land use in the city is 

functional zoning.  

The study revealed that the determination of the 

cadastral value should be carried out on the basis of 

functional zoning and classification of the land plot and 

real estate objects located on it. 

CONCLUSION 

1. Based on the results of the study, it is 

necessary to develop a methodology for 

classifying lands to determine the cadastral 

valuation of real estate in the Republic of 

Uzbekistan. 

2. Ensuring the continuity of the classification of 

land plots and buildings and structures 

inextricably linked with them in the process of 

introducing a real estate tax, taking into 

account the historically established features of 

the development of the classification.  

3. Work out a variant of determining a single 

zoning map for agricultural land. 

4. Improving the zoning procedure: establishing 

rules for determining the type of permitted use 

for all lands on the basis of planning 

documentation; introduction of the possibility 

of using a conditional or ancillary use; 

clarification of the type of permitted use in the 

course of land development; establishing the 

features of determining the type of permitted 

use for agricultural land, linear objects, subsoil 

use, forests, natural areas, monuments, etc. 

5. Based on the classification of types of 

permitted use, the establishment of uniform 

codes for real estate objects. 

REFERENCES 

1. Land Code of the Republic of Uzbekistan 

(Approved by the Law of the Republic of 

Uzbekistan dated April 30, 1998 No. 598-I). 

2. Law of the Republic of Uzbekistan 28.08.1998 No. 

666-I "On the State Land Cadaster". 

3. Law of the Republic of Uzbekistan 15.11. 2021, No. 

ZRU-728 "On the privatization of land plots for non-

agricultural purposes." 

4. Decree of the President of the Republic of 

Uzbekistan dated December 3, 2020 No. UP-6121 

“On further improvement of resource taxes and 

property tax”. 

5. Decree of the President of the Republic of 

Uzbekistan dated September 7, 2020 No. UP-6061 

“On measures to radically improve the system of 

maintaining land records and state cadasters”; 

6. Decree of the President of the Republic of 

Uzbekistan dated June 8, 2021 UP-6243 “On 

measures to ensure equality and transparency in 

land relations, reliable protection of rights to land 

and their transformation into a market asset” 

7. Decree of the Cabinet of Ministers dated 

December 25, 2003 No. 567 “On the parameters of 

the state budget of the Republic of Uzbekistan for 

2004. 

8. National report of the Republic of Uzbekistan, 

website of the Cadaster Agency under the Ministry 

of Economy and Finance of the Republic of 

Uzbekistan, Tashkent, 2023. 



Volume 03 Issue 07-2023 37 

                 

 
 

   
  
 

American Journal Of Agriculture And Horticulture Innovations  
(ISSN – 2771-2559) 
VOLUME 03 ISSUE 07    Pages: 32-37 

SJIF IMPACT FACTOR (2021: 5. 705) (2022: 5. 705) (2023: 7. 471)  
OCLC – 1290679216   

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
Publisher: Oscar Publishing Services 

Servi 

9. Pilayeva A.V. "Модели и методы кадастровой 

оценки недвижимости", 2nd ed., Moscow, Yurayt 

publishing house, 2021-153p. 

10. Pilayeva A.V. “Роль классификации объектов 

недвижимости в 

11. кадастровой оценке и налогообложении”// 

Property relations in the Russian Federation, 

10(121) 2021-69-76 p. 

12. Myulbah L.P. “The role of property classification in 

cadastral valuation and taxation” Text: direct // 

young scientist -2011. 

13. Khodiev B.Yu., Abdullaev Z.S. "Методы оценки 

стоимости земельных ресурсов" //Tashkent, 

publishing house"IQTISOD-MOLIYA", 2010 - 208 p. 

14. National database of legislation of the Republic of 

Uzbekistan http://www.lex.uz.

 

 

 


