Studia i Prace WNEiZ US

The paper discus a problem of accounting of expenditure on media utilities, made between public actors (mainly municipalities) and their partners contributing to the construction of such devices. By analyzing the legal conditions, also historical, demonstrated connection between two procedures was proved: procedure of accounting of perpetual usufructuary’s expenditure in the course of annual land charge updating and procedure of imposing the fee for land owners, benefiting from created media utilities. It also was showed that in each of these procedures input value, indicated above private actors (land owners or perpetual usufructuaries) is based on the same technical and economic considerations. The core of the correctness of the expenditure valuation is, at all events, the analysis of value changes of the entire group real estate, that was subjected to the influence of some elements of media utilities. In that way, the pointlessness of appraisal of the isolated property of changed value, was proved (regardless of the cause and nature of the administrative procedure involving the appraisal). Necessity of changing the nowadays practices was suggested.