This Act determines the bases and procedure for the valuation of land. The results of valuations are used in taxation, privatisation, expropriation and land readjustment, and in compensation for unlawfully expropriated land. The object of valuation is a plot of land without the buildings, forest, other vegetation or accessories situated thereon. In an appraisal, the object of the appraisal may be a plot of land together with its essential parts and accessories. Valuations of land are classified