Land value maps are generally used in mass appraisal for\ud
the determination of property taxes. In view of the complex\ud
nature of property management processes, land value maps\ud
may also serve a variety of purposes which are not dictated\ud
by legal requirements. This study proposes a concept for the\ud
development of a land value map which may be applied for\ud
non-tax purposes. The proposed map was developed with the\ud
use of statistical and geostatistical methods. A reference layer\ud
corresponding to a representative property was developed,\ud
and statistical models were used to determine coefficients that\ud
adjust property value in view of its non-spatial attributes.\ud
A theoretical concept was presented, and it was used to\ud
develop a land value map for the city of Olsztyn in northeastern\ud
Poland
