Methods for determining an estimated value of building as a land annotations are relatively well known and quite common. However, some problems in the estimation are caused by buildings, landscape architecture and self-construction equipment, which more and more frequently become the subject of a separate value analysis resulting from the conditions contained in the relevant tax law. As an example of a peculiar analysis of the market value of the selected earth structures being a cut-earthworks has been selected. An example of peculiar market value estimation of a real property has been examined along with a proposal of its determination.