Resource information
The paper presents a research project submitted to the MIUR (Ministry of Education, University and Research), in response to the Notice of PRIN (Scientific Research Programmes of Relevant National Interest) for the year 2012. The "Fairness, Land register and territory government" project addresses the core of property taxation and, in particular, how such fairness can be guaranteed in Italy only through a process of revision of the land register estimates. In Italy, in fact, land register values have been completely disconnected from the real market values of the assets and, therefore, from their characteristics and quality.
The project aims to define the most appropriate methodology for the revision of land register values of the entire national heritage, which satisfy the requirements of scientific rigour and which are also applicable.
It considers the timing of the estimate of the values as a specific step in a broader methodology, which includes the node of technological infrastructures and databases. In fact it conceives the land register, with its databases, as the heart of Lis (Land Information System) and also considers the process of reviewing
the estimates from the perspective of providing the basis for more modern property taxation, able to recognise and delimit territorially the dynamics of values and, in particular, those that manifest themselves in the form of exogenous monetary factors produced by public interventions, whether they are large projects and/or infrastructure developments.
