Writing topics actuality is based on the government proposed property tax increase of 2011 residential tax. Author of the article concludes that till now disproportionately spacious cadastral value range and its inadequacy towards resident income has restricted to establish a fair personal income and property tax proportionate to the objective of appropriate tax. Just now Latvia is experiencing huge increase in amounts of real estate tax debt and number of debtors.

A case-study approach is used to track research funding decisions made by the private seed sector. The three cases chosen provide a range of intellectual property protection (IPP) environments, crops, and companies, namely, (1) wheat in the United States and the European Union, (2) rootworm-resistant corn, and (3) hybrid tomatoes. The analysis suggests that IPP for US wheat is weak because growers are allowed to save seed and because breeders are responsible for the costs—both transactional and reputational—associated with enforcing those IPP rights that do exist.

The IFAMR is published by (IFAMA) the International Food and Agribusiness Management Review. www.ifama.org

As a result of the Land Reform, property forming and land market, farm areas were often built up from a number of land plots (up to 20), sometimes with unfavourable order. With the rural development and stabilization of farm production, the role and tasks of rational territory organization are expected to increase significantly in the area. It can be forecasted that, as a result of land rent and further purchase and sell, and other transactions, many new farmland properties are expected to appear that will not correspond to the requirements of rational territorial organization.

The research aim is to assess taxes transferred to the budgets of local governments and to discuss possibilities for the expansion of tax revenues to be transferred to local government budgets. The research leads to the conclusion that the part of personal income tax deductions in local government budgets should be gradually increased up to 100% determining the personal income tax as local government tax thereafter. This could enhance the possibility to increase the financial independency and to strengthen the income base of local governments.

Since the year 2000 with the help of the specialists from the Land Consolidation Division of the Danish Ministry of Food, Agriculture and Fisheries, pilot land consolidation projects have been started. Besides the simple territorial readjustment of land parcels, these projects aimed to encourage local initiatives as well as to develop the land consolidation mechanism as an essential tool for the development of the integrated rural development including environment protection, development of infrastructure together with the creation of competitive farms.

The article summarizes the land relations in the Baltic countries: the features of the land policy, lands' relationships and land use planning in Latvia, Lithuania and Estonia in the XVII-XIX centuries.

Soil maps for fields are one of the basic materials for farm development planning and assessment of the land's cadastre value. In order to find out the level of land users' awareness of soil forms and the agrochemical composition of the soil, and the implementation of this in farming practices, a survey of land users was carried out. Simultaneously, information was gathered on crop alternation in farms, crop alternation projects, their prevalence, and interest in such projects. Information on field history was also gathered.

Rural landscape of the southern part of Lithuania as well as its use is analysed in the article. The defects of land reclamation system cause the rise of deserted lands. Dampness and bagged up soils are a large obstacle for the proper use of deserted lands. One more reason is lands of low productivity. The third reason of the rise of deserted lands is the shortage and default of perspective farmers and agricultural companies who are able to lease and cultivate land.

In order to ensure operation of the Cadastre, the Cadastre information system is being maintained and improved. Cadastre text and spatial data regarding cadastre objects, which are located in the territory of Latvia, are registered and maintained in the Cadastre information system. In order to specify the value of particular cadastre object, four models of cadastral assessment are developed. These models provide cadastral assessment of all cadastre objects registered in the Cadastre information system.

Cadastral map in modern market economy in different fields is marketable product. Summarized on it digital geospatial data, obtained in cadastral survey, can be widely used by many users. These data are captured using different methods of cadastral surveying therefore they have different accuracy. Land parcel boundaries are updated in compliance with data of higher accuracy. Wherewith, assessment and improvement of quality of cadastral map is very actually.