An Application Domain Extension to CityGML for immovable property taxation: A Turkish case study

Abstract It is generally acknowledged that immovable property taxes are one of the main revenue sources for local government. The literature emphasizes that the administration of property taxes needs well-developed inventories or registers that provide complete and accurate records of the taxed properties and their legal-economic attributes. This requirement is generally fulfilled by Spatial Data Infrastructures (SDIs) in which the coordinate exchange and sharing of geo-spatial data is provided by separate registers/information systems such as: cadastral systems, building and address registers. Recently, the Open Geospatial Consortium presented a core component of a 3D SDI in the form of an international domain standard for representing, storing and exchanging 3D city models. The CityGML allows the semantic and 3D geometrical representation of physical objects but does not deal with the legal and administrative aspects of the city objects which are required for the process of property taxation. This paper outlines the development of an Application Domain Extension (ADE) for the immovable property taxation domain that expands the CityGML data model with the legal and administrative concepts defined in Turkish Law. The study shows that this ADE could be a 3D national data model for municipal information systems and facilitate a more efficient taxation process, as well as providing data for urban planning, facility management and other municipal services.

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