RESOLUTION OF THE PLENUM OF THE SUPREME COURT OF THE RUSSIAN FEDERATION

of June 30, 2015 No. 28

About some questions arising by consideration by courts of cases on contest of results of determination of cadastral cost of real estate objects

Due to the questions arising at courts by hearing of cases about contest of results of determination of cadastral cost, the Plenum of the Supreme Court of the Russian Federation, being guided by article 126 of the Constitution of the Russian Federation, articles 2 and 5 of the Federal constitutional Law "About the Supreme Court of the Russian Federation", decides to make the following explanations:

1. The cadastral cost of the parcels of land and certain real estate units is established for the purposes of the taxation and in others, the cases provided by the Federal Laws (Item 5 of Article 65 of the Land code of the Russian Federation (further - ZK Russian Federation), Articles 375, of 390, 402 Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation), Chapter III.1 of the Federal Law of July 29, 1998 No. 135-FZ "About estimative activities in the Russian Federation" (further - the Law on estimative activities).

For determination of cadastral cost of the parcels of land and separate real estate objects (further - real estate objects) based on the decision of executive body of the government of the subject of the Russian Federation or in the cases established by the legislation of the subject of the Russian Federation according to the decision of local government body (further also - the customer of works) the state cadastral assessment which results are brought in the State Immovable Property Cadastre (article 24.12 of the Law on estimative activities) is carried out.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info