Problems with the Income Value Basis in Agricultural Lands Subject to Inheritance

Sümeyye Tuba Korkusuz

Makale detayları

Problems with the Income Value Basis in Agricultural Lands Subject to Inheritance

Yazarlar:

Sümeyye Tuba Korkusuz

Yayıncı:

Istanbul University

Ana Başlıklar:

Environmental and Resources Law (Other)

Dergi:

İstanbul Hukuk Mecmuası Vol.81 Issue 4, pp.911-941

Belge Tipi:

Makale

Yayın Tarihi:

2/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001315866

pISSN:

2636-7734

Anahtar kelimeler:

Özet:

 Agreement among heirs is essential when divvying up inherited agricultural lands. If the heirs cannot agree, the problem is resolved through litigation. In accordance with Article 657II of Turkish Civil Code No. 4721 and Article 8C of Law No. 5403 on Soil Conservation and Land Use, a judge must allocate agricultural lands to competent heirs based on the income value. The provision on the definition of the income value of agricultural lands in the Regulation on the Transfer of Ownership of Agricultural Land was amended at the end of 2021. Although the regulation contains many new provisions, especially regarding the use of the income capitalization method to calculate the value, the adoption of this method is accompanied by many problems. This is because using the income capitalization method provides a value for agricultural lands that is considerably lower than the market i.e., realfair market value, especially due to the current high inflation in Türkiye. Meanwhile, agricultural land is quite commonly undervalued due to inaccurately determining the average annual net income and capitalization interest rates. The predominant view in the doctrine is that the acceptance of the income-based value instead of the actual value leads to a violation of interest for the heirs other than the heir to whom the agricultural lands are dedicated. In addition, the competent heir to whom the agricultural land is allocated based on the estimate potential income value can make a profit by disposing of the agricultural land. This study aims to identify the problems arising from the allocation of agricultural lands subject to inheritance based on value obtained using the income capitalization method. The study aims to ensure a balance among heirs when divvying up agricultural lands. In this context, the study present solutions to the discussed problems.

 Agreement among heirs is essential when divvying up inherited agricultural lands. If the heirs cannot agree, the problem is resolved through litigation. In accordance with Article 657II of Turkish Civil Code No. 4721 and Article 8C of Law No. 5403 on Soil Conservation and Land Use, a judge must allocate agricultural lands to competent heirs based on the income value. The provision on the definition of the income value of agricultural lands in the Regulation on the Transfer of Ownership of Agricultural Land was amended at the end of 2021. Although the regulation contains many new provisions, especially regarding the use of the income capitalization method to calculate the value, the adoption of this method is accompanied by many problems. This is because using the income capitalization method provides a value for agricultural lands that is considerably lower than the market i.e., realfair market value, especially due to the current high inflation in Türkiye. Meanwhile, agricultural land is quite commonly undervalued due to inaccurately determining the average annual net income and capitalization interest rates. The predominant view in the doctrine is that the acceptance of the income-based value instead of the actual value leads to a violation of interest for the heirs other than the heir to whom the agricultural lands are dedicated. In addition, the competent heir to whom the agricultural land is allocated based on the estimate potential income value can make a profit by disposing of the agricultural land. This study aims to identify the problems arising from the allocation of agricultural lands subject to inheritance based on value obtained using the income capitalization method. The study aims to ensure a balance among heirs when divvying up agricultural lands. In this context, the study present solutions to the discussed problems.

 Agreement among heirs is essential when divvying up inherited agricultural lands. If the heirs cannot agree, the problem is resolved through litigation. In accordance with Article 657II of Turkish Civil Code No. 4721 and Article 8C of Law No. 5403 on Soil Conservation and Land Use, a judge must allocate agricultural lands to competent heirs based on the income value. The provision on the definition of the income value of agricultural lands in the Regulation on the Transfer of Ownership of Agricultural Land was amended at the end of 2021. Although the regulation contains many new provisions, especially regarding the use of the income capitalization method to calculate the value, the adoption of this method is accompanied by many problems. This is because using the income capitalization method provides a value for agricultural lands that is considerably lower than the market i.e., realfair market value, especially due to the current high inflation in Türkiye. Meanwhile, agricultural land is quite commonly undervalued due to inaccurately determining the average annual net income and capitalization interest rates. The predominant view in the doctrine is that the acceptance of the income-based value instead of the actual value leads to a violation of interest for the heirs other than the heir to whom the agricultural lands are dedicated. In addition, the competent heir to whom the agricultural land is allocated based on the estimate potential income value can make a profit by disposing of the agricultural land. This study aims to identify the problems arising from the allocation of agricultural lands subject to inheritance based on value obtained using the income capitalization method. The study aims to ensure a balance among heirs when divvying up agricultural lands. In this context, the study present solutions to the discussed problems.

 Tarımsal arazilerin paylaşılmasında mirasçıların anlaşması asıldır. Mirasçıların anlaşamadığı takdirde sorun, dava yolu ile çözülür. 4721 sayılı Türk Medeni Kanunu m. 657II ve 5403 sayılı Toprak Koruma ve Arazi Kullanımı Kanununun 8C maddesi gereğince hâkim, tarımsal arazileri ehil mirasçılara gelir değeri üzerinden özgülemelidir. Tarımsal Arazilerin Mülkiyetinin Devrine İlişkin Yönetmelikteki tarımsal arazilerin gelir değeri tanımını içeren hüküm, 2021 yılının sonunda değiştirilmiştir. Yönetmelik, özellikle gelir kapitalizasyonu yöntemi ile elde edilen değer hesaplamasına ilişkin birçok yeni hüküm içermesine rağmen, bu yöntemin benimsenmesi birçok sorunu beraberinde getirmektedir. Zira tarımsal arazilerin gelir yöntemi ile elde edilen değeri, özellikle günümüzdeki yüksek enflasyon sebebiyle piyasa gerçek, sürüm, rayiç değerine göre oldukça düşük kalmaktadır. Öte yandan yıllık ortalama net gelir ve kapitalizasyon faiz oranlarının hatalı tespit edilmesi sebebiyle tarımsal arazilerin değerinin düşük hesaplanması oldukça yaygındır. Doktrindeki baskın görüş, gerçek değer yerine gelir esaslı değerin kabul edilmesinin, tarımsal arazilerin özgülendiği mirasçı dışında kalan mirasçılar bakımından menfaat ihlaline yol açtığı şeklindedir. Bunun yanı sıra tarımsal arazi kendisine gelir esaslı değer üzerinden özgülenen ehil mirasçının tarım arazisi üzerinde tasarruf ederek kâr elde etmesi mümkündür. Bu çalışmada, mirasa konu tarımsal arazilerin gelir kapitalizasyonu yöntemiyle ulaşılan değer üzerinden özgülenmesi sebebiyle ortaya çıkan sorunlar tespit edilmeye çalışılmıştır. Çalışma, tarımsal arazilerin paylaşımında mirasçılar arasında denge sağlanması amacını taşımaktadır. Bu bağlamda tartışılan sorunlara ilişkin çözüm önerileri sunulmuştur.

Makale detayları

Problems with the Income Value Basis in Agricultural Lands Subject to Inheritance

Yazarlar:

Sümeyye Tuba Korkusuz

Yayıncı:

Istanbul University

Ana Başlıklar:

Environmental and Resources Law (Other)

Dergi:

İstanbul Hukuk Mecmuası Vol.81 Issue 4, pp.911-941

Belge Tipi:

Makale

Yayın Tarihi:

2/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001315866

pISSN:

2636-7734

Keywords Agricultural Land

Income Method

Income-Based Value

Actual Value

Market Value

Fair Value

Capitalization Interest Rate

Competent HeirTarımsal Arazi

Gelir Yöntemi

Gelir Esaslı Değer

Gerçek Değer

Sürüm Değeri

Rayiç Değer

Kapitalizasyon Faiz Oranı

Ehil Mirasçı

Sayı

Makale detayları

Yazarlar: Sümeyye Tuba Korkusuz

Yayıncı: Istanbul University

Ana Başlıklar: Environmental and Resources Law (Other)

Dergi: İstanbul Hukuk Mecmuası Vol.81 Issue 4, pp.911-941

Belge Tipi: Makale

Yayın Tarihi: 2/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001315866

pISSN: 2636-7734

Sayı

Yazarlar:

Sümeyye Tuba Korkusuz

Yayıncı:

Istanbul University

Ana Başlıklar:

Environmental and Resources Law (Other)

Dergi:

İstanbul Hukuk Mecmuası Vol.81 Issue 4, pp.911-941

Belge Tipi:

Makale

Yayın Tarihi:

2/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001315866

pISSN:

2636-7734