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The paper deals with an application of the least squares method (LSM) for the purposes of division and evaluation of land. This method can be used in all cases with redundant number of measurements. The traditional procedure of calculus of variations with the use of Lagrangian function is shown. If some additional conditions are included in the calculation, it is possible to evaluate the degree of deformation of the selected solution in relation to the measured quantities. The application of the method of adjustment of condition measurements may help solve the problems of parcel division on the basis of intersection of the parcel layers according to the real-estate cadastre and according to previous land records, valuation, typological, price and other map sources.
