Abstract
In this paper, the systems of real estate mass appraisal in some selected European countries will be discussed, in comparison with those of individual countries on other continents, in terms of similarities and differences in law, institutional scope and subjects responsible for its execution. With selected countries serving as an example, the practical aspects of operating the real estate owners’ taxation system will be discussed as well the data acquiring process, considered price-making factors, proceeding methodology and circumstances taken into account in real estate cadastral valuation, giving consideration to national specificity.