Precisely determining agricultural land abandonment (ALA) in an area is still difficult, even with recent progress in data collection and analysis. It is especially difficult in fragmented areas that need more tailor-made methods. The aim of this research was to determine ALA using airborne laser scanning (ALS) data, which are available in Poland with 4 to 6 points per square metre resolution. ALS data were processed into heat maps and modified with chosen kernel functions: triweight and Epanechnikov. The results of ALS data processing were compared to the control method, i.e., visual interpretation of an orthophotomap. This study shows that ALS data modelled with kernel functions allow for a good identification of ALA. The accuracy of results shows 82% concordance as compared to the control method. When comparing triweight and Epanechnikov functions, higher accuracy was achieved when using the triweight function. The research shows that ALS data processing is a promising method of detection of ALA and could provide an alternative to well-known methods such as the analysis of satellite images.

Local government units carry costs related to the shaping and spatial development of communes, and are consequently interested in sharing the benefits that land property owners gain on this account. This is possible through, inter alia, the betterment levy. The aim of this study was to determine the reasons for the discontinuation of betterment levy charging in Poland, illustrated with the example of Gorlicki County. A further aim was to classify the reasons for the discontinuation of betterment levy charging in Poland, and to suggest directions for changes in the way in which this levy is charged. A questionnaire survey was conducted of the communes of Gorlicki County (Małopolskie Voivodeship), and was completed by those responsible for charging betterment levies in the communes. According to the survey results, no decision on charging of the betterment levy was issued in Gorlicki County between 2012 and 2019. The reasons for the discontinuation of charging of this levy, as indicated by the respondents, included the lack of analyses (estimation) of the increase in the property value following the execution of specific investment activities, high administrative costs related to the charging of this levy, and the stimulation of socio-economic development. However, the statistical analysis showed that the discontinuation of charging of the betterment levy in Gorlicki County had failed to contribute to socio-economic growth.