Assessment of valuation methodology for land properties with mineral deposits used in Poland

evaluating such properties is associated with attributes that go beyond the catalogue of typical market value influencing factors, attributable
to land properties. The valuation is also affected by the fact that properties with mineral deposits are evolving as the investment processes
progress. Following the example of world standards, the Code for the Valuation of Mineral Assets POLVAL has been in force in Poland
since 2008. It creates substantive grounds for the valuation, and these grounds have been attempted to be assessed in this publication. Part
of the research involves the assessment of the methodology used in Poland for the valuation of land properties with mineral deposits using
the SWOT/TOWS analysis. In the analysis, three strengths and three weaknesses of the valuation procedure have been used, as well as three
opportunities and three threats associated with the expected future events that may affect the valuation procedure. As a result of the
conducted analysis, it turns out that the methodology used in Poland for valuation of land properties with mineral deposits has great
potential, but it should be restructured to overcome potential future threats. The Authors also state that the SWOT/TOWS analysis is not the
best way to assess the valuation methodology, but it could be used for its preliminary assessment.