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2014-06-08

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ECONOMICS
UDC 332
K.S. Nazarov, D.S. Valiev, L.E. Kiselevskaia
State university of land management
Moscow, Russia
Moscow Bar “Yurcity”
Moscow, Russia
kisele@inbox.ru
LAW ASPECTS OF CADASTRAL
ESTIMATION ACTUALIZATION OF LAND
[Юридические аспекты актуализации кадастровой оценки земельных участков]
The imperfection of the existing system of cadastral valuation of land leads to challenging tax payments in the
pretrial or judicial procedure. The aim of this work is to identify the causes of discrepancies cadastral and market values
of land, leading to judicial and non-judicial proceedings. The number of such cases will increase steadily in the existing
conditions assessment of the market value of land by numerous self-regulatory organizations of appraisers against decrease in the level of state control over their activities. Another important factor in precipitating challenging the land
value, is the tendency to revise the cadastral value annually. It has been planned mandatory pre-trial review of cadastral
evaluation so as to reduce the amount of litigation, however, this approach does not solve the problem as a whole.
Based on the above, we conclude that fundamental reform of cadastral valuation is necessary, that takes into account the
individual characteristics of land and state of infrastructure and improvement of the legal framework of land cadaster.
Key words: cadastral valuation, legal aspects, land plots, pre-trial review, challenging cost.
State cadastral valuation of land is a complex legal, economic and technical measures aimed
at determining the cadastral value of land as of a specific date for the purpose of payment for the
land and for state regulation of the land. The main aim of the work on the state cadastral valuation
of land in the territory of the Russian Federation is to create a tax base for land tax [3]. Resolution
of the Government of the Russian Federation on April 8, 2000 №316 approved the Rules of state
cadastral valuation of lands that define the procedure of state cadastral valuation of all categories in
the Russian Federation for tax purposes and other purposes established by law. [8] For the cadastral
evaluation should involve the appraiser or legal persons who are authorized to sign the contract on
evaluation, in accordance with the requirements established by the Federal Law "On placing orders
for goods, works and services for state and municipal needs" [13].
Determination of the cadastral value is based on an analysis of market data on real property,
that is, the cadastral value of the object can be considered as the market value as determined by the
mass appraisal, without the individual characteristics of the property (characteristic of buildings on
the land: construction materials, number of floors), which to a large the degree of influence the value of the object. In addition, the real estate pricing factors are particularly infrastructure (landscaping, access to transportation, roads, environment, criminalization area, utility services). Therefore,
cadastral and market value may not be the same. But this contradicts the provisions of the Land
Code stipulates that the cadastral valuation of the land should be as close to its market value and can
not exceed it [1; 5; 14].
According to the amendments introduced by the Federal Law of 22.07.2010, № 167-FZ "On
Amendments to the Federal Law" On appraisal activities in the Russian Federation "significantly
increased the role of self-regulatory organizations of appraisers. Rosreestr no longer checks the reports on the determination of the cadastral value. These powers are implemented self-regulatory organizations of appraisers within the examination of the evaluation report. Consequently, the state's
participation in the process of state cadastral valuation is minimized. This situation can lead to significant differences in the valuation of plots produced by different organizations of appraisers and
creates fertile ground for contesting the tax payments. [12] Subject of the appeal may be challenging act of the executive authority of the Russian Federation on the approval of the results of state
cadastral valuation or appraiser's report on the state cadastral valuation, as well as the establishment
of the cadastral value of the property in the amount of the market. Interested parties may challenge
the cadastral value of land and capital construction projects out of court and in court in the manner
prescribed in Article 24.19. Federal Law of 29.07.1998 № 135-FZ "On appraisal activities in the
Russian Federation [12]. Since 2010, according to the amendments to the law on appraisal activity,
there is a possibility of extra-judicial review of the results of state cadastral valuation in the specially created in the management of Rosreestra subjects commissions to challenge the results of determination of the cadastral value.
The Commission's activities are regulated by the Law on the assessment, as well as the order
of creation and the work of the commission to hear disputes on the results of determination of the
cadastral value, approved by Decree of Ministry of Economic Development of Russia from
04.05.2012 № 263 [9]. Revise the definition of the cadastral value possible for two reasons: untrue
information about the property, used to determine the value of its inventory, or in respect of the
property market value on the valuation date. If the application for review filed by the cadastral value of the base in respect of the property to its market value, which is different from its cadastral
value of not more than 30%, the Commission shall decide on the cadastral value of the property in
the amount of its market value. If the application was filed with the Commission on the basis of establishment in relation to the market value of an object other than the cadastral value of more than
30%, the Commission may be submitted decision to establish the cadastral value of the property in
the amount of its market value when there is a positive expert opinion on the said report, any decision to reject the application on the establishment of the cadastral value of the property in the
amount of market value in the absence of a positive expert opinion on the evaluation report [10].
Currently, non-judicial dispute settlement procedure of the results of the cadastral value determination is not mandatory pre-trial order and the person concerned has the right to appeal directly to the court. According to the Assessment Act (Art. 24.19) contesting the results of the cadastral
value attributed to the jurisdiction of arbitration courts. Decisions made by the Commission may be
challenged in court. Statement challenging the Commission's decision is subject to review by the
court according to the rules of Chapter 24 of the Arbitration Procedure Code [2]. The court evaluates the relevance of the decision requirements of the legislation, and does not address the possibility of revaluation of the cadastral value. In accordance with the Law on the assessment of the case
challenging the decisions of the Commission considered by the arbitral tribunal. At the end of the
six-month deadline set by the Law on the assessment on-court challenging the results of the cadastral value, corresponding to the requirements can be stated only in the courts.
The number of court disputes cadastral valuation of land is growing steadily. This is primarily due to the intense and unstable real estate market activity, growth of business activity of the population, the lack of uniform interpretation and application of the current legislation, a common legal
practice [15]. In particular, in Moscow in 2013, filed twice as many claims than in all of last year
[4]. A similar trend was observed in the regions of Russia. According to the Arbitration Court of the
Kurgan region sharply increased the number of lawsuits related to the increase in the cadastral value
of land. According to the Court, in 2012, received a total of eleven petitions challenging the cadastral value of land in the current year they filed more than forty. Disputes are settled mostly in favor
of the applicants. On average, the cadastral value of the land on the statement of claim received by
the Arbitration Court of the Kurgan region in 2012, was reduced by 86% [6].
In accordance with Art. 24.12 of the Federal Law of 29.07.1998. Number 135-FZ of state
cadastral valuation shall be held not less frequently than once every five years from the date as of
which was carried out state cadastral valuation. If there are financial opportunities in the regional
and municipal budgets cadastral valuation can be carried out annually. In the short term in Moscow
and the Moscow region is expected to hold an annual recalculation of the cadastral value of land, in
order to achieve alignment with the results of redistribution territories. It is clear that on the basis of
the results of updating cadastral valuation of land in the territory of Moscow and the region, and the
introduction of a new procedure for calculating property tax entities, a number of challenges to the
cadastral value in 2014. continue to increase [11].
To minimize the number of trials (reducing the costs of the city, owners of vessels) is
planned in the near future to introduce compulsory pre-trial examination of disputes on the results
of the cadastral valuation. In addition, it is intended to extend the challenge results in determining
the cadastral value of the special commission to address such disputes, because in some cases, taxpayers will learn about changing the cadastral value only when you receive a tax notice at the end of
the statutory period [7].
The difference between the market value of the land register and is often associated with errors of Appraisers, the choice of different SSA and use of false statistics, encumbrances or other
limitations on the use of objects. Therefore, you must gain control of the state to the evaluation
work or conduct of state cadastral valuation estimates do not self-regulating organizations, and government agencies using standardized evaluation criteria.
Thus, the limitations of the existing system of cadastral valuation of land leads to challenge
the tax payments in the pre-trial or pre-trial order. The number of such cases will rise steadily in the
existing conditions assessment of the market value of land with numerous self-regulatory organizations of appraisers on the background of reducing state control over their activities. Another important factor that provokes challenging the value of land is the tendency to revise cadastral value
every year, particularly in the suburbs, that is, every year, individuals and legal entities will appear
reasons for the revision of tax payments. The planned mandatory pre-trial disputes cadastral valuation will reduce the number of trials, but this approach does not solve the problem. It seems clear
that the need for radical reform of the cadastral valuation, which allows to take into account the individual characteristics of the land and the state of infrastructure and improving the legal framework
of land cadastre.
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November, 17, 2014
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