Features of Determining the Entrepreneur' Profit in the Agricultural Land Cadastral Valuation Under Buildings and Structures
Currently, there is an acute problem of acquiring agricultural land for the production, storage and primary processing of agricultural products and determining the value of these sites. The use of the allocation method to determine the value of land under production facilities is fraught with a number of difficulties. Based on this, it is proposed to determine the value of the plot as the sum of the value of the land plot, calculated according to the value of the surrounding land, plus a certain amount of added value arising from the synergistic effect of joint investments in the creation of a single real estate object. Several possible variants of such calculations were considered in the work. As a result, it was found that the market value of the land is made up of the market value of the surrounding land (as a complete analogue of the assessed plot) and a coefficient equal to the rate of return on invested capital. In this case, the market (in this case - cadastral) value of the acquired land can be obtained from the results of the assessment of the first type of land use.