For many centuries land relations in the territories of Latvia and Russia have been developed by different influences of different foreign forces. The comparison of orientation and dynamics of the land reform in countries with similar initial parameters allowed analyzing the impact of changes in property relations on activities of farms, their productivity, involved costs and the benefits. The main conclusion is that the land reforms in Latvia and in Russia were not the main objective of agricultural land use saving and development of agricultural enterprises.

The main reason of land fragmentation in Latvia was the restitution of ownership rights to former landowners or their heirs, as well as the land acquisition by other persons in the process of the land reform. As a result the ownership structure was obtained which is not competitive in the aspect of production efficiency. Different instruments as land consolidation, land reallotment and others can be applied for the reduction of land fragmentation. The reduction of land fragmentation should play an essential role in the use of the land corresponding to the spatial development plans which determines perspective land use. Therefore the improvement of the ownership structure should be one of the stages of land use planning.

The article deals with the subject of the real property taxation system currently in force in Poland and in Latvia. The current basic real property taxation rate in Poland applies per 1m² of the estate's total area and additionally depends on the manner in which the property is used. Real property tax income becomes part of the budget of the commune in which the property is located. The forest tax and the agricultural tax are established separately. For many years there have been plans for changing the tax system used in Poland to the cadastral tax, which uses the cadastral value, resembling the market value of the real property, as the basis for real property taxation. Cadastral assessment in Latvia is mainly used for calculating the real property tax. To calculate the cadastral value of a particular object, five assessment models have been developed. They are: assessment model for building land, assessment model for rural land, assessment model for buildings, assessment model for apartments and assessment model for engineering technical objects. Real property tax and the amount of objects are determined by the law in Latvia.

The latest land reform in Latvia has substantially altered the structure of use of farmland leading to a great number of very small and fragmented agricultural holdings, yet, in terms of occupied total area and UAA, medium size (10.0-50.0 ha) and slightly larger (more than 50.0 ha) land holdings dominate. In Latvia the number of agricultural holdings tends to decline. On the contrary, the average UAA per agricultural holding rose (by 66%), reaching 23.2 ha in 2010. One can conclude that positive structural changes take place in the agricultural industry – the number of small farms has declined and the number of and the area farmed by large marketoriented farms has risen, thus the difference between the sizes of land holdings that emerged during the land reform and the land areas farmed by agricultural holdings has increased.

Peculiarities of farming land usage in southern Lithuania are analyzed in the article. The analysis of archival data and cartographical material reflecting the structure of farming land in Marijampolė, Šakiai, Kazlų Rūda, Alytus, Lazdijai and Vilkaviškis municipalities was accomplished. Information was taken from yearbooks and archives of public institutions of the Republic of Lithuania and other sources as well. It was determined after analysis of collected information that usage and location of cultivated land greatly depend on the land’s productivity. The largest amount of undeclared farming land is in the districts where the land less favourable for farming is dominant. The analysis of the period of last 10 years has shown that the area of farming land decreased by 753 ha in Lazdijai district and by 194 ha in Vilkaviškis district, but increased by 5.5 ha in Alytus district on average per annum.

The article deals with land consolidation solutions in three rural territories of Latvia, creating perspective monolithic land plots in order to prevent land fragmentation and improve the structure of land properties. Although all three project territories are located in geographically analogical circumstances, established structure of land properties, their infrastructure and location in relation to Riga and other cities and towns prescribes different objectives of land consolidation. The proposed land consolidation methodology could be powerful tool in hands of local municipalities in order to promote development of to rural area in general, agriculture and other sectors.

The article presents the research study of the current state and condition of the geodetic base (polygonometric) network for Kaunas city and region as well as the aspects of its compiling. The geodetic base compiled in the post-war years is considered to be of high quality and is used nowadays. The still existing polygonometric network is seldom studied and thus it remains little known. For the purpose of defining the current state of the geodetic base networks, the search for the points in Karmėlava neighbourhood of Kaunas region has been provided. From the total number of 22 points to be searched, five (i.e. 22 percentage) were determined, but only four points (i.e.18 percentage) were appropriate for measurements. The majority of the points has been destroyed during the construction of the residential buildings or roads, or after the reconstruction works. The measurements have been taken by Trimble R6, by RTK method, 10 times for each point. The most reliable value of the measured geodetic points X and Y were defined as well as the errors of the mean square for one measurement and of the average. The results of the survey (100 respondents) showed that the majority of the professionals apply the points of the polygonometric network when making measurements. However, the problems related to a rather rear usage of the network and the aggravated search of the polygonometric points were encountered. A significant part of the professionals suggested the restoration of the polygonometric network.

The aim of the research was to identify the change of abandoned lands in Ūdrija cadastral area of Alytus district. This particular area was selected due to the diversity of land cover objects and because of a good agrarian condition. According to the data of 2010, the cadastral area of Ūdrija had 176 plots of abandoned land with the total area of 61.41 ha. After the verification 179 plots of a land were found, with the total area of 62.84 ha. It can be said that there is a minor increasing tendency of abandoned lands. During field verification as many as 41 mismatches were identified. The mismatch of the data was influenced by two main factors: a two year period between the information of the data set and field verification, as well as errors of the data set. To sum up, the information of verification has changed slightly. It happened because some mismatches were positive (identified new areas of abandoned land), while others were negative (plots of land which were in a set of data were denied during the verification).