Özet:

Currently, land resources are increasingly acting subject to various transactions, procedures and projects, which is required to estimate their value. According to the Federal Law of 29.07.1998 № 135-FZ “On Valuation Activities in the Russian Federation” under the cadastral value is the value of which is established as a result of state cadastral valuation of any consideration of disputes on the results of determination of the cadastral value of the court or the Commission for disputes about the results of the definition cadastral value. When the procedure of determining the value taken into account the main features of the land, such as the location of the land, the level of prices and competition in the real estate market, the ability to profit from this land when it is used, available infrastructure near the land, various external factors. In this article the authors examine the issues related to the settlement of disputes on land tax, which is calculated on the cadastral value of land; discussed in detail the issues related to pre-trial procedures and administrative and legal regulation of determination and contesting the cadastral value as the tax base.

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