PROBLEMS OF LAND ASSESSMENT UNDER LINEAR OBJECTS

The cadastral value established on the basis of cadastral valuation serves as the taxable base for property taxes and the basis for setting the rent for land plots that are in state ownership. The cadastral value of real estate affects both the state's interests and the interests of property owners. Establishing a reliable and scientifically based cadastral value is an important task for the state and civil society. Establishing the cadastral value for linear objects is a complex and controversial process. In accordance with paragraph 61.2.3 of the methodological guidelines on state cadastral valuation approved by Order of the Federal Service for State Registration, Cadastral Records and Cartography dated 04.08.2021 No. P/0336, the calculation of the cadastral value of land plots classified under the code of land use 07:020 is carried out using the values of the specific indicators of the cadastral value of land plots bordering these land plots.