
Every real estate has, for taxation purposes, a "rent value".
Lands have "reddito dominicale" (e.i. peppercorn rent), besides "reddito agrario" (e.i. agricultural rent).
Each building has a "reddito catastale" (i.e. cadastral rent) which is determined by the typology and the location of the building.
Such a cadastral rent is determined by referring to cadastral rents of similar buildings until a "cadastral rent" is assigned by the Public Office.