The thesis concentrates on the analysis between the general market value acquired from the mass appraisal of real estate models and the time adjusted contract prices in residential real estate sales carried out in municipalities Idrija, Cerkno, and Logatec in the time periods June 1, 2016 – December 31, 2017 and March 1, 2018 – September 30, 2019. The first section of the thesis provides a short overview of the main features of the mass appraisal of real estate, a presentation of the region considered in the analysis, and a depiction of the real estate market situation. The second part of the thesis then provides the time adjusted prices of apartments and residential houses. The last section then analyses the differences between the contract prices and general market values, as well as the final conclusions on the matter. The analysis has shown that 41 percent of the sales of flats have an inappropriate ratio. The share rises up to 69 percent in cases of house sales. My main interest was whether the calculated general market values comply with the real situation and whether the valuation criteria have been defined properly, because these valuation models are the basis for calculating the real state tax. According to the results the analysis has shown that the criteria given do not provide proper calculations, which condition further actions.
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