Öz
Real estate appraisal is an important sector which is expanding in the world also in Turkey. The number of the licensed appraisal firms are increasing day by day, so the number and variation of valuation reports are increasing as well. As this sector is expanding and diversity, the need for apprising of different real estates arises. It is extremely important to determine the values of real estate correctly due to the increase in loan applications of individuals and companies, and for the determination of property taxes or fees. Different interpretations are encountered while determining of the value of the buildings constructed with the superficies. Moreover, there is a gap in the literature regarding the valuation of superficies, and such interpretation differences also affects professional appraisal firms.
In this article, the concepts of the superficies right owner and nuda proprietas owner will be compared. Theoretical basis of these concepts is drawn, and these are compared based on graphics. Especially, Civil Code and legal texts are main sources. Additionally, the data which is created from the methods used in the valuation reports is benefitted.