The resolution of the plenum completely challenged the cadastral value. An administrative claim to challenge the results of determining the cadastral value of a residential premises (apartment). Legacy of the Supreme Arbitration Court of the Russian Federation

01.03.2024

RESOLUTIONdated June 30, 2015 N 28

ABOUT SOME QUESTIONS, CASES ARISING DURING CONSIDERATION BY COURTS

ABOUT CONTESTRESULTS OF DETERMINING THE CADASTRAL VALUE

REAL ESTATE

FULL TEXT OF THE DECISION

In connection with the issues that arise in courts when considering cases challenging the results of determining cadastral value, the Plenum of the Supreme Court of the Russian Federation, guided byArticle 126Constitution of the Russian Federation,Articles 2And5 The Federal Constitutional Law "On the Supreme Court of the Russian Federation" decides to provide the following clarifications:

1. The cadastral value of land plots and individual real estate objects is established for tax purposes and in other cases provided for by federal laws (paragraph 5 of article 65Land Code of the Russian Federation (hereinafter referred to as the Land Code of the Russian Federation),Article 375, 390 , 402 Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation),Chapter III.1Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation” (hereinafter referred to as the Law on Valuation Activities).

To determine the cadastral value of land plots and individual real estate objects (hereinafter referred to as real estate objects) on the basis of a decision of the executive body of state power of a constituent entity of the Russian Federation or in cases established by the legislation of a constituent entity of the Russian Federation, by decision of a local government body (hereinafter also referred to as the customer of the work), state cadastral valuation, the results of which are entered into the state real estate cadastre (Article 24.12

The cadastral value can also be determined in the cases established inArticle 24.19Law on Valuation Activities, or established by challenging the results of determining the cadastral value contained in the state real estate cadastre (article 3Law on Valuation Activities).

In this case, challenging the results of determining the cadastral value means presenting any claim, the possible result of satisfying which is a change in the cadastral value of real estate, including challenging the decisions and actions (inaction) of the commission for resolving disputes about the results of determining the cadastral value (hereinafter referred to as the Commission).

on establishing its market value in relation to the property; on a change in the cadastral value due to the identification of inaccurate information about the valuation object used in determining its cadastral value, including the correction of a technical and (or) cadastral error (hereinafter referred to as applications for revision of the cadastral value);

to challenge a decision or action (inaction) of the Commission.

3. An application for revision of the cadastral value on the basis of paragraph 8 of part 1 of Article 26 of the Civil Procedure Code of the Russian Federation (hereinafter referred to as the Code of Civil Procedure of the Russian Federation), paragraph 15 of Article 20 of the CAS of the Russian Federation is submitted to the supreme court of the republic, regional, regional court, court of a federal city, court autonomous region, the court of the autonomous district at the location of the customer of the work or the government body that determined the cadastral value in accordance with Article 24.19 of the Law on Valuation Activities (Article 28 of the Code of Civil Procedure of the Russian Federation, Part 2 of Article 24 of the CAS of the Russian Federation).

After the entry into force of the CAS RF, these cases are resolved within the time limits established by Article 141 of the CAS RF in accordance with the rules of Chapter 25 of the CAS RF.

4. By virtue of paragraph thirty-six of Article 24.18 of the Law on Valuation Activities, decisions of the Commission can be challenged in court.

Taking into account the fact that the purpose of applying to the Commission is to review the cadastral value, the decision, action (inaction) of the Commission can be challenged in compliance with the rules of jurisdiction established by paragraph 8 of part 1 of Article 26 of the Code of Civil Procedure of the Russian Federation, paragraph 15 of Article 20 of the CAS of the Russian Federation, in the manner and within the time limits , provided, respectively, by Chapter 25 of the Code of Civil Procedure of the Russian Federation, Chapter 22 of the CAS of the Russian Federation.

Land users are primarily interested in the question of applying the new cadastral value.

Paragraph 28 of the Resolution of the Plenum of the Supreme Court of the Russian Federation provides that the cadastral value established by the court is used to calculate the tax base for the tax period in which the application for revision of the cadastral value was submitted, and is applied before entering into force in the manner determined by Article 5 of the Tax Code of the Russian Federation, the normative legal an act approving the results of the next cadastral valuation, subject to the entry of information about the new cadastral value into the state real estate cadastre.

For other purposes provided for by law, for example, to determine the rent and redemption price calculated from the cadastral value, the cadastral value established by the court is applied from January 1 of the calendar year in which the application for revision of the cadastral value is submitted, until the date of entry of the next results of determining the cadastral value to the state real estate cadastre (paragraphs three and five of 24.20 of the Law on Valuation Activities).

6. Legal entities and individuals who own a property by right of ownership, permanent (perpetual) use or lifelong inheritable possession, as well as other persons, have the right to file an application, an administrative claim (hereinafter referred to as the application) for a revision of the cadastral value, as well as other persons, if the results of determining the cadastral value value, their rights and obligations are affected (paragraphs one and two of Article 24.18 of the Law on Valuation Activities, Articles 373, 388, 400 of the Tax Code of the Russian Federation).

In relation to real estate objects that are in state or municipal ownership, state authorities and local self-government bodies acting on behalf of the relevant public legal entity have the right to apply to the court at the location of such real estate object with an application to revise its cadastral value.

By virtue of the provisions of paragraph 2 of Article 3.3 of the Federal Law of October 25, 2001 N 137-FZ “On the Entry into Force of the Land Code of the Russian Federation,” the disposal of land plots for which state ownership is not delimited is carried out by local government bodies, and in cases provided for by law , - federal executive authorities, executive authorities of the constituent entities of the Russian Federation. Taking this into account, these bodies have the right to apply for a revision of the cadastral value of the relevant land plots.

The former owner of a property has the right to apply for a revision of its cadastral value if the results of the cadastral valuation affect the rights and obligations of such a person as a taxpayer in the tax period in which the application was submitted.

A participant in shared ownership independently participates in tax legal relations and can exercise his right to review the cadastral valueregardless of the consent of other co-owners (clause 1 of article 45, clause 2 of article 392, clause 3 of article 408 of the Tax Code of the Russian Federation, article 24.18 of the Law on Valuation Activities).

Tenants of real estate owned by the state or municipality have the right to submit the above-mentioned application in cases where the rent is calculated based on the cadastral value of the property.

If the rent for the use of property owned by citizens and (or) legal entities is calculated based on its cadastral value, the tenant has the right to challenge the specified value when the owner’s consent to such a review is expressed in an agreement or in another written form.

A person who has the exclusive right to purchase or lease a land plot located in state or municipal ownership has the right to challenge its cadastral value if the redemption price or rent of such a plot is calculated based on its cadastral value (Article 39.20 of the Land Code of the Russian Federation, paragraphs 1 and 2 of Article 2 , paragraphs 2, 2.2 of Article 3 of the Federal Law of October 25, 2001 N 137-FZ “On the entry into force of the Land Code of the Russian Federation”).

The prosecutor, in the cases provided for in Article 45 of the Code of Civil Procedure of the Russian Federation and Article 39 of the CAS of the Russian Federation, has the right to apply to the court to challenge the results of determining the cadastral value in defense of the rights, freedoms and legitimate interests of citizens, the interests of the Russian Federation, constituent entities of the Russian Federation and municipalities.

7. By virtue of the provisions of Article 34 of the Code of Civil Procedure of the Russian Federation, the interested persons and persons, and after September 15, 2015 on the basis of Part 4 of Article 38 of the CAS of the Russian Federation - the administrative and defendants in cases of establishing the cadastral value in the amount of the market value are the state body or local government body that approved the results of determining the cadastral value, and the state body performing the functions of state cadastral valuation.

If the results of determining the cadastral value are contested due to unreliable information about the object of assessment, the body entrusted with the responsibility for correcting the cadastral or technical error is also involved in the case.

In cases of challenging decisions, actions (inaction) of the Commission, the interested persons and persons (administrative defendants) are the Commission and the state body performing the functions of state cadastral valuation, under which it was created.

The court involves other persons whose rights and obligations may be affected by the court decision to participate in the case. For example, the owner, co-owner, former owner, co-tenant of a real estate property (Article 47 and Part 3 of Article 247 of the Code of Arbitration Code of the Russian Federation).

8. According to paragraph one of Article 24.12 of the Law on Valuation Activities, state cadastral valuation is carried out by decision of the executive body of state power of a constituent entity of the Russian Federation or, in cases established by the legislation of a constituent entity of the Russian Federation, by decision of a local government bodyno more than once every three years (in federal cities no more than once every two years)and at least once within five years from the date , as of which the state cadastral assessment was carried out.

In view of the periodicity of the state cadastral valuation established by law, an application for revision of the cadastral value can be submitted to the court no later than five years from the date of entry into the state real estate cadastre of the disputed results of determining the cadastral value in the event that at the time of applying to the court the results of the determination of the cadastral value have not been entered into the state real estate cadastre next results of determining the cadastral value or information related to changes in the qualitative or quantitative characteristics of a real estate property, resulting in a change in its cadastral value (Part 3 of Article 245 of the CAS of the Russian Federation).

Established by paragraph one of Article 24.18 of the Law on Valuation Activities for Legal Entities, State Authorities and Local Government BodiesThe preliminary procedure for applying to the Commission is a pre-trial procedure for resolving a dispute. In this regard, the application for challenging the results of determining the cadastral value must be accompanied by documents confirming its compliance.

Compliance with the pre-trial procedure is evidenced by the Commission’s decision to refuse to satisfy the application for revision of the cadastral value or documents confirming the fact of applying to the Commission and its failure to consider the application within the period established by law.

If the application was not accepted by the Commission for consideration (for example, due to the lack of a report on the market value or title documents), then such an appeal does not indicate compliance with the pre-trial procedure for resolving the dispute.

For individuals, contacting the Commission with such an application is not mandatory (paragraph three of Article 24.18 of the Law on Valuation Activities).

By virtue of Chapter 3 of the Civil Code of the Russian Federation and paragraph 2 of Article 11 of the Tax Code of the Russian Federation, an individual entrepreneur is an individual carrying out entrepreneurial activities without forming a legal entity. In this regard, he is not subject to the requirements of the Law on Valuation Activities regarding compliance with the pre-trial procedure for applying to the Commission.

11. The following documents must be attached to the application to challenge the results of determining the cadastral value (Article 126, parts 2, 3 of Article 246 of the CAS RF):

cadastral certificate about the cadastral value of the property , containing information about the disputed results of determining the cadastral value, as well as information about the date on which the cadastral value of the property was determined (information about the date may also be contained in the report on determining the cadastral value, drawn up based on the results of the state cadastral valuation, in the act of determining the cadastral value and in other documents);

notarized copy of title deed or a title document for the property if the application for revision of the cadastral value is submitted by the person who has the right to the property.

If an application for revision of the cadastral value is submitted in connection with unreliable information about the property used in determining its cadastral value, the applicant also submits documents and other data, including those confirming the presence of a cadastral and (or) technical error.

When submitting an application to establish its market value in relation to a real estate property, due to the interrelated provisions of paragraphs 4 and 5 of part 2 of Article 246 and paragraph 2 of part 1 of Article 248 of the CAS RF, the required document isa report compiled as of the date as of which the cadastral value of the property was determined, as well as prepared by an expert or experts of a self-regulatory organization of appraiserspositive expert opinion in cases established by the authorized federal body performing the functions of legal regulation of valuation activities.

The absence of these documents is grounds for leaving the application without progress in accordance with Article 136 of the Code of Civil Procedure of the Russian Federation, Article 130 of the Code of Arbitration Procedures of the Russian Federation, and in the event of failure to eliminate the deficiencies specified in the judge’s ruling - grounds for its return (clause 1 of part 1 of Article 135 of the Code of Civil Procedure of the Russian Federation, clause 7 of part 1 article 129 CAS RF, parts 4 and 5 of article 246 CAS RF).

If the fact of the absence of the necessary documents, including an assessment report drawn up as of the date as of which the cadastral value of the property was determined and (or) an expert opinion of a self-regulatory organization on this report, becomes clear during the consideration of the case, the court grants administrative damages to the plaintiff period for eliminating violations, and if they are not eliminated, on the basis of paragraph 5 of part 1 of Article 196 of the CAS of the Russian Federation, the application is left without consideration.

When conducting a state cadastral valuation, the date of determination of the cadastral value is the date as of which a list of real estate objects subject to state cadastral valuation (hereinafter referred to as the List) has been formed, information about which is contained in the state real estate cadastre (paragraph two of Article 24.15 of the Law on Valuation Activities).

In the case of determining the cadastral value of a property registered in the state real estate cadastre on the date of the state cadastral valuation, but not included in the List, the date of determining the cadastral value is the date of formation of the List (paragraph one of Article 24.13 and paragraph one of Article 24.17 of the Law on Valuation Activities).

The date for determining the cadastral value of real estate objects specified in Article 24.19 of the Law on Valuation Activities is the date of entering into the state real estate cadastre information about the formation of a new or identifying a previously unregistered real estate object, or the date of entering information about changes in the qualitative and (or) quantitative characteristics of the real estate object, resulting in a change in cadastral value.

If a change in qualitative and (or) quantitative characteristics does not entail a change in the cadastral value of the property, then the date for determining the cadastral value of this property does not change.

When challenging the results of determining the cadastral value, the market value of the property must be established as of the date as of which its cadastral value was determined (paragraph four of Article 24.18 of the Law on Valuation Activities).

13. When considering cases of revision of the cadastral value in connection with unreliable information about the valuation object, it is necessary to take into account that unreliable information includes distortion of data about the valuation object made during the cadastral valuation, on the basis of which its cadastral value was determined. For example, incorrect indication of information in the list of real estate objects subject to state cadastral valuation, or incorrect determination by the appraiser of the conditions affecting the value of the real estate property (location of the property being assessed, its intended purpose, permitted use of the land plot, emergency condition of the property, location of the property within sanitary boundaries). protective zones and other zones with special conditions for the use of the territory and other conditions), incorrect use of data when calculating the cadastral value, failure to use information about the emergency condition of the property being assessed.

Based on the content of Article 28 of the Cadastre Law, cadastral errors that affected the size of the cadastral value, as well as technical errors that resulted in incorrect entry of information about the cadastral value into the state real estate cadastre, should be regarded as unreliable information about the property.

A request for a revision of a cadastral value that has become archival can be considered on its merits if, on the date of application to the Commission or the court, the right to apply the results of such a review remains for the purposes established by law (paragraph five of Article 24.20 of the Law on Valuation Activities).

If, during the consideration of the case, it is established that the archival cadastral value disputed by the applicant as of the above date is not subject to application, the proceedings in the case are terminated on the basis of paragraph 1 of part 1 of Article 134 and Article 220 of the Code of Civil Procedure of the Russian Federation, paragraph 3 of part 1 of Article 128 and part 2 articles 194 CAS RF.

15. The case regarding the revision of the cadastral value should be considered on its merits, regardless of the fact that before the court makes a decision, the results of the next cadastral valuation are approved or entered into the state real estate cadastre, since the current legal regulation provides for the right of the applicant to recalculate the amount of the tax base from the 1st day of the tax year period, and for other purposes provided for by law, from the 1st day of the calendar year in which the application for revision of the cadastral value was submitted, but not earlier than the date of entry into the state real estate cadastre of the cadastral value, which was the subject of a challenge (clause 15 of Article 378.2, paragraph 1 of Article 391, paragraph 2 of Article 403 of the Tax Code of the Russian Federation, Article 24.18, paragraph 5 of Article 24.20 of the Law on Valuation Activities).

16. It is necessary to take into account that if the results of the next cadastral survey are approved and entered into the state real estate cadastre during the consideration of the caseassessments applicable to the disputed property, the applicant does not have the right to change the requirements in accordance with Part 1 of Article 39 of the Code of Civil Procedure of the Russian Federation, Part 1 of Article 46 of the CAS of the Russian Federation and challenge the results of the next cadastral assessment.

In this case, the applicant has the right to apply to the court with an independent claim, subject to the pre-trial procedure for resolving the dispute, when established by law, and the presentation of relevant evidence.

17. When resolving a case at the request of a participant in shared ownership, the court reviews the cadastral value of the property as a whole. If the participants in shared ownership who entered the case as interested parties object to the establishment of a different size of the cadastral value of the property, the court evaluates these objections along with other evidence in the case. At the same time, the disagreement of other co-owners with the revision of the cadastral value in itself is not a basis for refusal to satisfy the stated requirements.

18. When considering cases of revision of the cadastral value, the courts should keep in mind the peculiarities of the validity of the regulatory legal act on the approval of the results of the state cadastral valuation over time.

For purposes not related to taxation (for example, for the purchase of real estate or for calculating rent), these regulatory legal acts are valid from the moment they enter into force. From this moment, the results of determining the cadastral value within the framework of the state cadastral valuation are considered approved, but can be used from the date of entering information about the cadastral value into the state real estate cadastre, with the exception of cases provided for in paragraphs four to six of Article 24.20 of the Law on Valuation Activities.

In connection with the questions that arise in the courts when considering cases challenging the results of determining the cadastral value, the Plenum of the Supreme Court of the Russian Federation, guided by Article 126 of the Constitution of the Russian Federation, Articles 2 and 5 of the Federal Constitutional Law “On the Supreme Court of the Russian Federation”, decides to give the following clarifications :

1. The cadastral value of land plots and individual real estate objects is established for tax purposes and in other cases provided for by federal laws (clause 5 of Article 65 of the Land Code of the Russian Federation (hereinafter referred to as the Land Code of the Russian Federation), Articles 375, 390, 402 of the Tax Code of the Russian Federation ( hereinafter – the Tax Code of the Russian Federation), Chapter III1 of the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation” (hereinafter – the Law on Valuation Activities).

To determine the cadastral value of land plots and individual real estate objects (hereinafter referred to as real estate objects), on the basis of a decision of the executive body of state power of a constituent entity of the Russian Federation or in cases established by the legislation of a constituent entity of the Russian Federation, by decision of a local government body (hereinafter also referred to as the customer of the work), a state survey is carried out cadastral valuation, the results of which are entered into the state real estate cadastre (Article 24.12 of the Law on Valuation Activities).

The cadastral value can also be determined in the cases established in Article 24.19 of the Law on Valuation Activities, or established by challenging the results of determining the cadastral value contained in the state real estate cadastre (Article 3 of the Law on Valuation Activities).

Taking into account the fact that information on the cadastral value of real estate is information from a federal state information resource (state real estate cadastre), is publicly available and is used to determine tax and other payments, approved by a decision of the executive body of state power of a constituent entity of the Russian Federation or by a decision of a local government body, challenging information about the results of determining the cadastral value is carried out according to the rules of proceedings in cases arising from public legal relations; from September 15, 2015 according to the rules of the Code of Administrative Procedure of the Russian Federation (clause 11 of part 2 of article 7 of the Federal Law of July 24, 2007 No. 221-FZ “On the State Real Estate Cadastre” (hereinafter referred to as the Cadastre Law), article 24.12 of the Law on Valuation Activities , Chapter 25 of the Code of Administrative Proceedings of the Russian Federation (hereinafter referred to as the Code of Administrative Proceedings of the Russian Federation), Article 1 of the Federal Law of March 8, 2015 No. 22-FZ “On the implementation of the Code of Administrative Proceedings of the Russian Federation”).

2. The results of determining the cadastral value of a property may be challenged by the applicant, and after September 15, 2015 - by the administrative plaintiff in court by presenting the following demands: to establish its market value in relation to the property; on a change in the cadastral value due to the identification of inaccurate information about the valuation object used in determining its cadastral value, including the correction of a technical and (or) cadastral error (hereinafter referred to as applications for revision of the cadastral value); to challenge a decision or action (inaction) of the Commission.

Due to the interrelated provisions of Part 1 of Article 154 and Part 1 of Article 246 of the Code of Civil Procedure of the Russian Federation, disputes regarding the revision of the cadastral value are resolved by the court before the expiration of two months from the date of receipt of the application to the court according to the rules of Chapter 23 of the Code of Civil Procedure of the Russian Federation. After the entry into force of the CAS RF, these cases are resolved within the time limits established by Article 141 of the CAS RF in accordance with the rules of Chapter 25 of the CAS RF.

4. By virtue of paragraph thirty-six of Article 24.18 of the Law on Valuation Activities, decisions of the Commission can be challenged in court. Taking into account the fact that the purpose of applying to the Commission is to review the cadastral value, the decision, action (inaction) of the Commission can be challenged in compliance with the rules of jurisdiction established by paragraph 8 of part 1 of Article 26 of the Code of Civil Procedure of the Russian Federation, paragraph 15 of Article 20 of the CAS of the Russian Federation, in the manner and within the time limits , provided, respectively, by Chapter 25 of the Code of Civil Procedure of the Russian Federation, Chapter 22 of the CAS of the Russian Federation.

5. In order to comply with the rules of jurisdiction and subordination of cases, demands for challenging the results of determining the cadastral value are not subject to joint consideration with other demands, for example, for the revision of tax obligations, lease payments (clause 8 of part 1 of article 26 of the Code of Civil Procedure of the Russian Federation, clause 15 of article 20 of the CAS RF ). Depending on the subject composition of the participants in the disputable legal relationship, the judge refuses to accept the application regarding claims that are not subject to joint consideration, on the basis of paragraph 1 of part 1 of Article 134 of the Code of Civil Procedure of the Russian Federation, paragraph 1 of part 1 of Article 128 of the CAS RF, or returns it in accordance with paragraph 2 of part 1 of Article 135 of the Code of Civil Procedure of the Russian Federation, paragraph 2 of part 1 of Article 129 of the Code of Arbitration Procedures of the Russian Federation. Due to the fact that the rules for proceedings in cases of challenging regulatory legal acts are established by Chapter 24 of the Code of Civil Procedure of the Russian Federation, Chapter 21 of the CAS of the Russian Federation, the requirement to recognize a regulatory legal act as invalid also cannot be considered together with the requirement to challenge the results of determining the cadastral value.

It should be taken into account that when revising the cadastral value due to unreliable information about the property, at the request of the applicant, the market value of such an object can be established.

By virtue of the provisions of paragraph 2 of Article 33 of the Federal Law of October 25, 2001 No. 137-FZ “On the entry into force of the Land Code of the Russian Federation,” the disposal of land plots for which state ownership is not delimited is carried out by local government bodies, and in cases provided for by law , – federal executive authorities, executive authorities of the constituent entities of the Russian Federation. Taking this into account, these bodies have the right to apply for a revision of the cadastral value of the relevant land plots.

A participant in shared ownership independently participates in tax legal relations and can exercise his right to revise the cadastral value regardless of the consent of other co-owners (clause 1 of Article 45, clause 2 of Article 392, clause 3 of Article 408 of the Tax Code of the Russian Federation, Article 24.18 of the Law on Valuation Activities).

Tenants of real estate owned by the state or municipality have the right to submit the above-mentioned application in cases where the rent is calculated based on the cadastral value of the property. If the rent for the use of property owned by citizens and (or) legal entities is calculated based on its cadastral value, the tenant has the right to challenge the specified value when the owner’s consent to such a review is expressed in an agreement or in another written form.

A person who has the exclusive right to purchase or lease a land plot located in state or municipal ownership has the right to challenge its cadastral value if the redemption price or rent of such a plot is calculated based on its cadastral value (Article 39.20 of the Land Code of the Russian Federation, paragraphs 1 and 2 of Article 2 , paragraphs 2, 22 of Article 3 of the Federal Law of October 25, 2001 No. 137-FZ “On the entry into force of the Land Code of the Russian Federation”).

7. By virtue of the provisions of Article 34 of the Code of Civil Procedure of the Russian Federation, the interested parties, and after September 15, 2015, on the basis of Part 4 of Article 38 of the CAS of the Russian Federation, the administrative defendants in cases of establishing the cadastral value in the amount of the market value are the state body or local government body that approved the results of the determination cadastral value, and the state body performing the functions of state cadastral valuation.

In cases of revision of the cadastral value of objects specified in Article 24.19 of the Law on Valuation Activities, the interested party (administrative defendant) is the body performing the functions of state cadastral valuation. In cases of challenging decisions, actions (inaction) of the Commission, the interested parties (administrative defendants) are the Commission and the state body performing the functions of state cadastral valuation, under which it was created. The court involves other persons whose rights and obligations may be affected by the court decision to participate in the case. For example, the owner, co-owner, former owner, co-tenant of a real estate property (Article 47 and Part 3 of Article 247 of the Code of Arbitration Code of the Russian Federation).

8. According to paragraph one of Article 24.12 of the Law on Valuation Activities, state cadastral valuation is carried out by decision of the executive body of state power of a constituent entity of the Russian Federation or in cases established by the legislation of a constituent entity of the Russian Federation, by decision of a local government body no more than once within three years (in cities of federal significance no more than once within two years) and at least once within five years from the date as of which the state cadastral valuation was carried out.

Missing the specified deadline is not grounds for refusing to accept the application. If, after the expiration of the period established by law, the next results of determining the cadastral value have not been entered into the state real estate cadastre, the period for filing an application with the court to revise the cadastral value may be restored.

Since the issues of compliance with the deadline for applying to the court relate to the merits of the case, the reasons for missing it are clarified at the court hearing, and the conclusions about its restoration or refusal to restore it by virtue of part 4 of article 198 of the Code of Civil Procedure of the Russian Federation, part 5 of article 180 of the Code of Arbitration Code of the Russian Federation must be contained in the court decision. Decisions and actions (inaction) of the Commission can be challenged within the period established by part 1 of article 256 of the Code of Civil Procedure of the Russian Federation, part 1 of article 219 of the Code of Arbitration Procedures of the Russian Federation.

9. When accepting an application for revision of the cadastral value, the court checks it for compliance with the requirements of Articles 131 and 132 of the Code of Civil Procedure of the Russian Federation, Articles 125, 126, parts 1 - 3 of Article 246 of the CAS RF. The preliminary procedure for applying to the Commission established by the first paragraph of Article 24.18 of the Law on Valuation Activities for legal entities, state authorities and local governments is a pre-trial procedure for resolving a dispute. In this regard, the application for challenging the results of determining the cadastral value must be accompanied by documents confirming its compliance.

If the application was not accepted by the Commission for consideration (for example, due to the lack of a report on market value or title documents), then such an appeal does not indicate compliance with the pre-trial procedure for resolving the dispute.

10. By virtue of the first paragraph of Article 24.18 of the Law on Valuation Activities, the results of determining the cadastral value can be challenged by legal entities, state authorities and local governments in the Commission and in court. For individuals, contacting the Commission with such an application is not mandatory (paragraph three of Article 24.18 of the Law on Valuation Activities).

11. The following documents must be attached to the application to challenge the results of determining the cadastral value (Article 126, parts 2, 3 of Article 246 of the CAS RF): a cadastral certificate about the cadastral value of the property, containing information about the disputed results of determining the cadastral value, and also information about the date on which the cadastral value of the property was determined (information about the date may also be contained in the report on determining the cadastral value, drawn up based on the results of the state cadastral valuation, in the act of determining the cadastral value and in other documents); a notarized copy of the title or title document for the property if the application for revision of the cadastral value is submitted by the person who has the right to the property.

When submitting an application to establish its market value in relation to a property due to the interrelated provisions of paragraphs 4 and 5 of part 2 of Article 246 and paragraph 2 of part 1 of Article 248 of the CAS RF, the necessary document is a report drawn up as of the date as of which the cadastral value was determined property, as well as a positive expert opinion prepared by an expert or experts of a self-regulatory organization of appraisers in cases established by the authorized federal body exercising the functions of legal regulation of appraisal activities.

The absence of these documents is the basis for leaving the application without progress in accordance with Article 136 of the Code of Civil Procedure of the Russian Federation, Article 130 of the Code of Arbitration Procedures of the Russian Federation, and in the event of failure to eliminate the deficiencies specified in the judge's ruling - the basis for its return (clause 1 of part 1 of Article 135 of the Code of Civil Procedure of the Russian Federation, clause 7 of part 1 article 129 CAS RF, parts 4 and 5 of article 246 CAS RF).

If the fact of the absence of the necessary documents, including an assessment report drawn up on the date as of which the cadastral value of the property was determined and (or) an expert opinion of a self-regulatory organization on this report, becomes clear during the consideration of the case, the court grants the administrative plaintiff a period to eliminate violations, and if they are not eliminated, on the basis of paragraph 5 of part 1 of Article 196 of the CAS of the Russian Federation, leaves the application without consideration.

12. It is necessary to take into account that the objects of assessment when determining the cadastral value are real estate objects, information about which is contained in the state real estate cadastre. When conducting a state cadastral valuation, the date of determination of the cadastral value is the date as of which a list of real estate objects subject to state cadastral valuation (hereinafter referred to as the List) has been formed, information about which is contained in the state real estate cadastre (paragraph two of Article 2415 of the Law on Valuation Activities).

Within the meaning of paragraph one of Article 24.17 of the Law on Valuation Activities, the date of approval of specific indicators used in determining the cadastral value of individual objects specified in Article 24.19 of this law is not the date of determination of the cadastral value of such objects. If a change in qualitative and (or) quantitative characteristics does not entail a change in the cadastral value of the property, then the date for determining the cadastral value of this property does not change.

14. In accordance with paragraph 7 of Article 4 of the Cadastre Law, when cadastral information is changed, information previously entered into the state real estate cadastre is preserved (hereinafter referred to as archival information). A request to revise a cadastral value that has become archival can be considered on its merits if, on the date of application to the Commission or the court, the right to use the results of such a review for the purposes established by law remains (paragraph five of Article 24.20 of the Law on Valuation Activities).

15. The case regarding the revision of the cadastral value should be considered on its merits, regardless of the fact that before the court makes a decision, the results of the next cadastral valuation are approved or entered into the state real estate cadastre, since the current legal regulation provides for the right of the applicant to recalculate the amount of the tax base from the 1st day of the tax year period, and for other purposes provided for by law, from the 1st day of the calendar year in which the application for revision of the cadastral value was submitted, but not earlier than the date of entry into the state real estate cadastre of the cadastral value, which was the subject of a challenge (clause 15 of Article 37.82, clause 1 Article 391, paragraph 2 Article 403 of the Tax Code of the Russian Federation, Article 2418, paragraph 5 Article 24.20 of the Law on Valuation Activities).

16. It must be taken into account that if, during the consideration of the case, the results of the next cadastral assessment applicable to the disputed property are approved and entered into the state real estate cadastre, the applicant does not have the right to change the requirements in accordance with Part 1 of Article 39 of the Code of Civil Procedure of the Russian Federation, Part 1 of Article 46 of the Code of Arbitration Procedures of the Russian Federation and challenge the results of the next cadastral assessment.

To the extent that these regulatory legal acts give rise to legal consequences for taxpayers, they operate in time in the manner determined by federal law for the entry into force of acts of legislation on taxes and fees (Article 5 of the Tax Code of the Russian Federation).

For example, a regulatory legal act on approval of the results of determining the cadastral value, published on December 15, 2014, is subject to application for tax purposes from January 1, 2016.

19. In cases of revision of cadastral value, persons participating in the case are required to prove the circumstances to which they refer in support of their claims and objections. The obligation to prove the unreliability of the information about the property used in determining its cadastral value, as well as the value of the market value established as the cadastral value, lies with the applicant (administrative plaintiff) (part 5 of Article 247 and part 1 of Article 248 of the CAS RF).

If an interested person (administrative defendant) objects to the satisfaction of the application, he is obliged to prove the reliability of information about the object used in determining its cadastral value, the unreliability of information about the market value presented by the applicant, as well as other circumstances confirming his arguments.

Moreover, if the court has doubts about the validity of the applicant’s (administrative plaintiff’s) arguments, these circumstances are brought up for discussion, even if the interested party (administrative defendant) did not refer to them (Article 56 of the Code of Civil Procedure of the Russian Federation, Article 62 of the Code of Arbitration Procedures of the Russian Federation).

The parties also have the right to resolve the dispute regarding the revision of the cadastral value by concluding a reconciliation agreement based on the evidence available in the case (for example, on one of the reports on the assessment of the property submitted by the parties), which must contain the terms of reconciliation, as well as the procedure for the distribution of legal costs (part 4 Article 46, Article 137 CAS RF).

20. When examining a report on the appraisal of a real estate property, the court checks it for compliance with the legislation on appraisal activities, including federal appraisal standards (Articles 1, 20 of the Law on Appraisal Activities).

In this case, the court must find out whether the person who compiled the report on market value meets the requirements of the legislation on valuation activities for appraisers. In particular, based on the provisions of paragraph one of Article 4, Article 15, paragraph four of Article 151, Article 247 of the Law on Valuation Activities, the absence in the report of information on compulsory insurance of civil liability of the appraiser and the failure to provide other evidence confirming such circumstances indicates that this a person is not a subject of valuation activities, and the report compiled by him cannot be regarded as admissible evidence (Article 60 of the Code of Civil Procedure of the Russian Federation, Article 61 of the Code of Arbitration Procedures of the Russian Federation).

If doubts arise about the validity of the assessment report and the reliability of the determination of the market value, the court, in accordance with Part 2 of Article 56 of the Code of Civil Procedure of the Russian Federation, Article 62 of the Code of Arbitration Procedures of the Russian Federation, brings these circumstances up for discussion, even if the parties did not refer to them.

21. The court has the right to involve a specialist in the case to receive advice, explanations and provide other technical assistance in the examination of evidence, including to resolve the issue of the need to conduct an examination (Article 188 of the Code of Civil Procedure of the Russian Federation, Articles 50, 169 of the Code of Arbitration Procedures of the Russian Federation).

It should be borne in mind that a person who is in official or other dependence on the persons participating in the case, for example, a member of the commission for the consideration of disputes regarding the results of determining the cadastral value cannot be involved as a specialist (Article 18 of the Code of Civil Procedure of the Russian Federation, Article 33 of the CAS of the Russian Federation ).

Advertisement (Article 69 of the Code of Civil Procedure of the Russian Federation, Article 69 of the CAS of the Russian Federation).

Within the meaning of Part 2 of Article 67 of the Code of Civil Procedure of the Russian Federation and Part 2 of Article 84 of the CAS of the Russian Federation, the expert opinion of a self-regulatory organization on an assessment report does not have pre-established force for the court and is assessed on an equal basis with other evidence (paragraph eight of Article 171 of the Law on Valuation Activities).

23. If questions arise that require special knowledge in the field of valuation activities, the court, at the request of a person participating in the case or on its own initiative, appoints an examination, defining the range of issues to be resolved during its conduct (Articles 79, 80 of the Code of Civil Procedure of the Russian Federation, Articles 77 , 78 CAS RF).

Taking into account that the result of the assessment is the value determined in the assessment report, the examination should be aimed at establishing the market value of the property and include checking the report for compliance with the requirements of the legislation on appraisal activities (Articles 12 and 13 of the Law on Appraisal Activities).

The court may put before the expert the question of establishing the market value, as well as whether the appraiser violated the requirements of federal valuation standards for the form and content of the report, for the description of the valuation object, for methods for calculating the market value of a particular valuation object, and other violations, that could influence the determination of the final value of the market value, including whether the factors influencing the value of the property were correctly determined, whether errors were made when performing mathematical operations, whether the information used by the appraiser is reliable, sufficient, and verifiable.

24. Legislation on taxes and fees involves the establishment of taxes that have an economic basis. In this regard, the court, on the basis of the evidence available in the case, has the right to establish the market value in a different amount than indicated in the application to challenge the results of determining the cadastral value, including if there are objections from the applicant regarding the evidence presented about a different market value of the property (Article 35 Code of Civil Procedure of the Russian Federation, Article 45 of the Code of Arbitration Procedures of the Russian Federation, paragraph 3 of Article 3 of the Tax Code of the Russian Federation).

25. The operative part of the court decision in the case of revision of the cadastral value must contain data on the value of the cadastral value of the property established by the court, which is the new cadastral value and is subject to inclusion in the state real estate cadastre (Article 248, part 3 of Article 249 of the CAS RF).

If, at the time of the court decision, information on the cadastral value established as a result of the next state cadastral valuation was entered into the state real estate cadastre, the operative part of the decision must contain an indication of the period of validity of the cadastral value determined by the court.

Due to the fact that information about the date of filing an application for revision of the cadastral value is subject to inclusion in the state real estate cadastre and is used for taxation purposes and other purposes established by law, the operative part of the decision indicates the date of filing the corresponding application. The Law on Valuation Activities for legal entities, state authorities and local governments establishes a mandatory pre-trial procedure for resolving disputes; in this regard, the date of filing an application for these persons is the date of application to the Commission.

The date of filing an application by an individual is considered the date of application to the court or the Commission, if this person applied to the Commission (paragraph five of Article 2420 of the Law on Valuation Activities).

Advertisement , Chapter 22 CAS RF).

At the same time, in the operative part of the decision, the court indicates the need to eliminate the violations committed by reconsidering the previously filed application (Article 258 of the Code of Civil Procedure of the Russian Federation, paragraph 1 of part 3 of Article 227 of the CAS RF).

If an application to challenge the Commission's decision to revise the cadastral value or to determine the cadastral value in the amount of the market value is granted, the operative part of the court decision must also contain an indication of the exclusion of the cadastral value established by the Commission from the information of the state real estate cadastre (Article 258 of the Code of Civil Procedure of the Russian Federation, paragraph 1 of part 3 of the article 227 CAS RF, paragraph thirty-nine of article 2418, paragraphs one and two of article 2420 of the Law on Valuation Activities).

According to paragraphs thirty-seven and thirty-eight of Article 2418 of the Law on Valuation Activities, the decision to reject an application for revision of the cadastral value, as well as the inaction of the Commission, expressed in failure to consider the application for revision of the cadastral value within the period established by law, are for legal entities, public authorities and bodies local government is a condition for applying to the court with a request to revise the cadastral value and cannot be the subject of challenge when considering applications for revision of the cadastral value.

27. The court’s acceptance of the waiver of claims and the termination of proceedings in the case, as well as the refusal to satisfy the application for revision of the cadastral value, prevent the repeated application for revision of the cadastral value established on the same date in relation to the same property (clause 2 of part 1 Article 134, Article 220 of the Code of Civil Procedure of the Russian Federation, paragraph 4 of Part 1 of Article 128, paragraph 2 of Part 1 of Article 194 of the Code of Arbitration Code of the Russian Federation).

28. The cadastral value established by the court is used to calculate the tax base for the tax period in which the application for revision of the cadastral value was submitted, and is applied until it enters into force in the manner prescribed by Article 5 of the Tax Code of the Russian Federation, a regulatory legal act that approved the results of the next cadastral valuation, with subject to entering information about the new cadastral value into the state real estate cadastre.

29. It should be borne in mind that a change in the cadastral value during the consideration of a case in a court of appeal or cassation is not a basis for termination of proceedings in the case, termination of proceedings on an appeal or cassation complaint (representation).

30. The state fee when filing applications to challenge the results of determining the cadastral value is paid in accordance with subparagraph 7 of paragraph 1 of Article 333.19 of the Tax Code of the Russian Federation in relation to each property whose cadastral value is disputed.

31. Taking into account the fact that Chapter 23 of the Code of Civil Procedure of the Russian Federation, Chapter 25 of the CAS of the Russian Federation does not establish any specifics for the distribution of legal costs in cases challenging the results of determining the cadastral value, the question of legal costs incurred by the applicant, administrative plaintiff, interested party, administrative defendant , is permitted in accordance with the rules of Chapter 7 of the Code of Civil Procedure of the Russian Federation, Chapter 10 of the CAS of the Russian Federation.

If the requirements to establish its market value in relation to a property are satisfied, legal costs are recovered from the body that approved the results of determining the cadastral value.

At the same time, in cases where the satisfaction of such requirements comes down to the implementation in court of the right of the applicant, the administrative plaintiff to establish the cadastral value in the amount of the market value, which is not disputed by the interested party involved in the case, the administrative defendant, either on the grounds of origin or in content (including the size of the market value), legal costs are borne by the applicant, the administrative plaintiff, since the court decision in the relevant case cannot be regarded as taken against an interested person, the administrative defendant, who does not have legal interests contrary to the applicant, the administrative plaintiff.

If the requirements for challenging the results of determining the cadastral value are satisfied on the basis of unreliable information about the object of assessment, including in connection with the correction of a cadastral error in the information, legal costs are recovered from the body that approved the results of the state cadastral assessment.

If the cadastral value was revised due to a technical error in the information about the object of assessment, legal costs are borne by the body that made such an error.

When satisfying demands to challenge a decision or actions (inaction) of the Commission, legal costs are recovered from the state body under which it was created, at the expense of the treasury of the Russian Federation (paragraph four of Article 2418 of the Law on Valuation Activities).

32. In connection with the adoption of this resolution, paragraph 19 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 11, 2014 No. 46 “On the application of legislation on state duties when considering cases in arbitration courts” is subject to application in the part that does not contradict paragraph 31 of this resolution of the Plenum Supreme Court of the Russian Federation.

Chairman of the Supreme Court of the Russian Federation V.M. Lebedev

Secretary of the Plenum, Judge of the Supreme Court of the Russian Federation V.V. Momotov

Illustration: Pravo.Ru/Oksana Ostrogorskaya

The cadastral value determines what property tax its owner must pay. If he thinks that it is too high, he can challenge it, but this is not always easy. For example, in one case, the Moscow City Court rejected the decision of owners of elite Moscow real estate who challenged the establishment of prices for objects “retroactively.” In another case, the court allowed VAT to be included in the cadastral value of a shopping center. The Supreme Court overturned both decisions and explained what was wrong with them.

In 2017, cadastral values were challenged almost 25% more often than in the previous year, and in 97% of cases the applications were satisfied. I brought this one at the beginning of 2018. Real estate tax has increased significantly since 2015-2016, because it began to be calculated based on the cadastral value of the property. But if it is higher than the market price, this is a reason to reconsider it and reduce the tax. The cadastral value of residential properties (apartments, houses) usually corresponds to the market value, says the head of the real estate and construction practice of the law firm Cliff Cliff Federal rating group Tax consulting group Intellectual property 12th place By number of lawyers 25th place By revenue per lawyer (More than 30 Lawyers) 36th place By revenue × Angela Poltorak. According to her observations, if we talk about commercial real estate and the land under it in the city of Moscow, in more than half of the cases the cadastral value is overestimated.

This is beneficial to the city because the tax is regional, but it is disadvantageous to entrepreneurs who go to challenge the assessment data.

Nine companies that appealed the establishment of the cadastral value of their properties, essentially “retroactively,” reached the Supreme Court. NPO "Center", NPO "Technology-Center", NPO "Technology-West", NPO "Technology", NPO "Zapad", "Moscow Silk", "Pereval", NPO "Technology-Vostok" were dissatisfied with the increase in property taxes. , "Business Center Zamoskvorechye". At the end of 2016, namely on December 26, the Moscow government approved Resolution No. 937-PP, which changed the cadastral value for the entire previous 2016. A representative of the city property department explained this as a technical error by Rosreestr. Because of it, elite office and retail properties in the center of the capital (for example, the shopping center "European" or "Nautilus" on Lubyanka Square) were taken into account as social objects or objects of unknown purpose, and their cadastral value was underestimated many times and amounted to 18,000 rubles . for 1 sq. m, Vedomosti reported. The authorities “came to their senses” and adjusted the figures for 2016 on December 26. For example, the cadastral value of the Evropeisky shopping center rose from 3 to 24 billion rubles, which increased the tax by 277 million rubles. in 2016, says Sergei Pivovarchik, a company representative and managing partner of Consul Group.

Nine companies decided to appeal in court against Decree No. 937-PP on December 26, 2016, which established the cadastral value for 2016. But he refused to consider their application because he considered that the companies’ rights had not been violated. The fact is that the December act soon ceased to be valid, because the November act came into force, which established the cadastral value for 2017 (Resolution No. 790-PP of November 29, 2016).

The Supreme Court had a different opinion. He noted that the December resolution increased the property tax of companies for 2016, and a desk tax audit revealed an understatement of the tax base. Thus, the December ruling affects the rights of the plaintiffs, and the court in vain refused to consider their claims. As for the November resolution, it establishes the cadastral value for another period (2017), therefore it is not related to the subject of the claim, it follows from definition No. 5-KP 8-159.

The Moscow City Court refused on formal grounds. But the companies had no other opportunity to challenge the cadastral value. The brewer, who represents the interests of the companies, is pleased with the Supreme Court's decision. According to him, opponents began to say that they had taken the cadastral value from the commission’s decision, but the Supreme Court recalled the resolution of the Moscow government and pointed out that it violated the rights of the plaintiffs. At the same time, the decision of the Supreme Court was purely procedural; it did not address the essence of the dispute. Therefore, the final word remains with the Moscow City Court, where the case was sent for review. If you look at the arbitration practice in disputes surrounding the resolution of December 26, 2016, it is not in favor of taxpayers, says a law firm partner Mozgo and partners Mozgo and partners Federal rating group Foreign trade/Customs law and currency regulation group International litigation group Commercial real estate/Construction × Anton Shamatonov.

Arbitration practice is developing in such a way that courts allow revision of the cadastral value. They reject references to Art. 5 of the Tax Code, which prohibits worsening the taxpayer’s position with retroactive effect.

Anton Shamatonov

VAT and cadastral value

The cadastral value is set at the market value. Quite often, value added tax is included, says Cliff's Poltorak. But it is illegal to calculate the cadastral value including VAT if the owner wants to continue to use it and not sell it. This clarification was recently made by the Supreme Court in case No. 5-КГ18-96. In it, Axioma LLC disputed the cadastral value of a shopping center on the outskirts of Moscow, which amounted to 275.2 million rubles. The company insisted that VAT should be excluded and then the total would be 233.2 million. The Moscow City Court rejected Axiom’s demands. In his opinion, the tax must be taken into account because the market value is the most likely price at which the property can be sold. In this case, VAT will be included in it. And this does not mean double taxation, the Moscow City Court considered. Property tax is paid when the property is used, and value added tax is charged when it is sold.

VAT is indeed payable on sale, but not when the property continues to be used, the Supreme Court reminded. This means that taking VAT into account in the cadastral value is illegal and not based on the law. The case was sent for review.

VAT should be excluded from the cadastral value if the property does not want to be sold, the Supreme Court decided.

The Supreme Court came to a similar conclusion back in February 2018 (ruling No. 5-KG17-258), but the Moscow City Court still refuses to reduce the cadastral value by the amount of the tax, says Ksenia Socheeva, senior lawyer of the Commonwealth of Land Lawyers. According to her, the judges of the Moscow City Civil Code understand the February position of the Supreme Court as follows: “The conclusion of a forensic examination in the case of challenging the cadastral value should not contain the phrases “including VAT” or “excluding VAT.” Shamatonov fears that forensic experts will continue to take into account the tax, but will not mention it in the conclusion. “But the Supreme Court made it clear: the decision will be canceled if it is proven that VAT is included in the cadastral value,” Shamatonov sums up.

When does it make sense to call lawyers?

The cadastral value rarely coincides down to the penny with the market value, therefore, formally speaking, it is easy to achieve its revision, but this is not always profitable, says Socheeva. Therefore, first, lawyers recommend ordering an initial audit (express assessment) of the property. It makes sense to get down to business if there is a chance to reduce the cost by at least 20%, says executive director of HEADS Consulting HEADS Consulting Federal rating × Nikita Kulikov. He also recommends challenging the cadastral value of expensive objects when the savings can cover the costs of appraisers. Most likely, it will not be possible to compensate for legal expenses, so you must be prepared to pay not only an expensive pre-trial report, but also a forensic examination, warns Socheeva. According to Kulikov, one assessment without support in court costs 80,000-100,000 rubles.

You can challenge the cadastral value in the Commission for the consideration of disputes about the results of determining the cadastral value (created under Rosreestr) and in court. Citizens can go straight to court, but for organizations the pre-trial stage is mandatory. In Moscow, it is most often formal, since the Commission refuses to revise the cadastral value, Poltorak shares his observations. According to her, the court, as a rule, approaches the case in a more detailed and reasonable manner.

The main disadvantage of determining cadastral value is that it is too subjective and relative, Poltorak complains. Concepts such as “market value” are difficult to accurately analyze, she explains. One object can cost differently using the cost, comparative and income valuation methods, confirms Kulikov.

The outcome of the case depends on the expert, and it is quite difficult to predict. Often he gives a figure less than what the customer originally asked for. The opposite also often happens.

Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 No. 28

A comment

Currently, litigation regarding the revision of the cadastral value of land plots and real estate is not uncommon. This is due (among other things) to the fact that such value is used for the purposes of calculating land tax and corporate property tax (in relation to individual real estate objects). For example, one of the plaintiffs’ demands is to establish the cadastral value at the market value.

Certain issues of challenging the cadastral value are regulated by Federal Law No. 135-FZ of July 29, 1998 “On Valuation Activities in the Russian Federation” (hereinafter referred to as Law No. 135-FZ). Along with this, from September 15, 2015, the consideration of such cases in courts will be regulated by the new Code of Administrative Proceedings (hereinafter referred to as the Code).

The Supreme Court of the Russian Federation, in Resolution No. 28 dated June 30, 2015 (hereinafter referred to as Resolution No. 28), having assessed the legislative norms, explained to lower courts how they should be guided by such provisions when considering cases on revising the cadastral value of land plots and real estate. In many ways, the explanations of the Supreme Court of the Russian Federation will also be useful to the owners (other copyright holders) of these objects.

Who can apply for a revision of the cadastral value?

An application for revision of the cadastral value of an object can be submitted by both organizations and individuals, including individual entrepreneurs (Part 1 of Article 245 of the Code, Article 24.18 of Law No. 135-FZ). The Supreme Court of the Russian Federation clarified that this right belongs (clause 6 of Resolution No. 28):

persons who own real estate under the right of ownership, permanent (perpetual) use or lifelong inheritable ownership. If only a certain share of the property is owned, the consent of other owners is not required to submit an application;
former owners of real estate, if the results of the cadastral valuation affect the obligation to calculate and pay taxes in the tax period in which they make such an application;
tenants of real estate in state or municipal ownership, as well as persons who have the exclusive right to purchase or lease this property, if the rent or purchase price is calculated based on the cadastral value of the property;
tenants of real estate owned by citizens and (or) organizations, if the rent is calculated on the basis of the cadastral value, and the owner has given consent (in writing) to its revision.

What is the procedure for filing a claim?

Before filing a lawsuit to challenge the cadastral value, it is necessary to follow the pre-trial procedure for resolving the dispute. It involves applying to the Commission for the Resolution of Disputes on the results of determining the cadastral value (hereinafter referred to as the Commission). This requirement applies to legal entities. Individuals can immediately file a claim in court (Part 3 of Article 245 of the Code, Part 3 of Article 24.18 of Law No. 135-FZ).

The Supreme Court of the Russian Federation indicated that entrepreneurs are also individuals, therefore the requirement for mandatory preliminary application to the Commission does not apply to them (clause 9 of Resolution No. 28).

What kind of claim can you make to court?

In the application, the plaintiff has the right to demand (Part 1 of Article 248 of the Code, Part 11 of Article 24.18 of Law No. 135-FZ):

establish a cadastral value in relation to the property in the amount of the market value;

The Supreme Court of the Russian Federation clarified that by a court decision the market value can be determined in an amount different from that indicated in the plaintiff’s application (clause 24 of Resolution No. 28). Therefore, one should be prepared for the fact that, as a result of the trial, the interests of the plaintiff may not be fully satisfied;

change the cadastral value if it is revealed that inaccurate information was used during the cadastral valuation;
challenge the decision or action (inaction) of the Commission.

Commenting on the listed provisions, the Supreme Court of the Russian Federation explained that false information, in particular, includes (clause 13 of Resolution No. 28):

technical errors;
incorrect indication of data in the list of real estate objects subject to state cadastral valuation;
incorrect determination by the appraiser of conditions affecting the value of the object. This, for example, is an incorrect determination of the location of the object, its intended purpose, the permitted use of the land, failure to use information about the emergency condition of the property or its location within the boundaries of sanitary protection zones (other zones with special conditions for the use of the territory).

In addition, the Supreme Court of the Russian Federation noted that demands for revision of tax obligations and lease payments cannot be considered simultaneously with demands for challenging the cadastral value (clause 5 of Resolution No. 28).

Therefore, such claims must be asserted in a separate claim.

An independent request to revise the cadastral value must be submitted in one more case: if, during the consideration of the case in court, the results of the next cadastral valuation in relation to the disputed object are entered into the state real estate cadastre. In this case, it is not possible to change the already stated requirements. To challenge a different cadastral value, you must submit another statement of claim (clause 16 of Resolution No. 28).

When is it possible to go to court?

An application to the Commission to revise the cadastral value, a statement of claim to the court to challenge the results of determining the cadastral value can be filed no later than five years from the date of entry of the disputed results into the state real estate cadastre (Part 3 of Article 245 of the Code, Part 10 of Article 24.18 of the Law No. 135-FZ).

The Supreme Court of the Russian Federation indicated that missing the deadline for going to court can be restored by the court after assessing its reasons (clause 8 of Resolution No. 28).

The consequences of missing the deadline for filing an application with the Commission were not considered by the Supreme Court of the Russian Federation in the commented resolution. In this regard, it is not entirely clear whether the period established for pre-trial settlement of the dispute is pretrial. There is a risk that the Commission will not restore the missed deadline, and the court will subsequently not accept the organization’s application for consideration (due to the fact that the pre-trial procedure for revising the cadastral value was not followed).

What documents need to be attached to the application?

When going to court, along with the statement of claim, you must submit the documents listed in Part 2 of Art. 246 of the Code, Part 16 of Art. 24.18 of Law No. 135-FZ.

Let us remind you that from September 15, 2015, citizens (including entrepreneurs) must additionally present a document confirming the presence of a higher legal education (clause 4, part 1, article 126 of the Code).

If an organization goes to court, it will be required to submit documents confirming compliance with the pre-trial procedure for resolving the dispute (Clause 6, Part 2, Article 246 of the Code).

The Supreme Court of the Russian Federation noted that for these purposes one of the following documents can be submitted (clause 9 of Resolution No. 28):

decision of the Commission to refuse to satisfy the application for revision of the cadastral value;
a document confirming the fact that the Commission did not consider the application within the prescribed period.

If the Commission did not accept the application for consideration due to the fact that the plaintiff did not attach the required documents (for example, a report on the market valuation of real estate), this means that the pre-trial procedure was not followed. On this basis, the plaintiff may be denied legal proceedings.

How is the cadastral value of an object established by the court applied?

The cadastral value of an object established by a court decision is applied differently depending on the purposes for which it is intended. To do this, it is necessary to distinguish between tax and other obligations.

Based on the cadastral value, land tax is calculated (Article 390 of the Tax Code of the Russian Federation). Since January 1, 2015, the following rule has been in force: if, by decision of the Commission or court, the cadastral value of a land plot is recognized as equal to its market value, such a change is taken into account when calculating the tax (starting from the tax period in which the application for revision of the cadastral value was submitted, but not earlier than the date amendments to the state real estate cadastre).

The Supreme Court of the Russian Federation clarified what should be understood by the period in which the application was filed (clause 25 of Resolution No. 28):

for organizations - the date of application to the Commission (since a mandatory pre-trial procedure for challenging the cadastral value is necessary);
for citizens (including entrepreneurs) - the date of application to the Commission or to the court.

The cadastral value established by the court is applied until the regulatory legal act that approves the results of the next cadastral valuation comes into force in accordance with the procedure established by the Tax Code of the Russian Federation (clause 28 of Resolution No. 28).

For example, an organization applied to the Commission with an application to establish the cadastral value of a land plot at market size in 2015. The commission left the application without consideration, and therefore in the same year the organization filed a lawsuit with a similar demand in court. The court satisfied the taxpayer’s request, information about the new cadastral value was entered into the state real estate cadastre in 2016.

This means that according to the cadastral value established by the court, land tax is paid in 2016 for 2015.

Let us assume that a new cadastral value is subsequently determined by a regulatory legal act of the municipality in relation to the same land plot. This act was published on December 15, 2016. In accordance with paragraph 1 of Art. 5 of the Tax Code of the Russian Federation it comes into force on 01/01/2018.

It turns out that the market value established by the court is used when calculating land tax for the periods 2015 - 2017. For 2018, tax is payable at the new cadastral value.

For other purposes not related to the payment of taxes (in particular, for paying rent), the cadastral value established by the court is applied from January 1 of the year in which the application for revision of the cadastral value is submitted, but not earlier than the date of amendments to the state real estate cadastre (Part 3, 5 Article 24.20 of Law No. 135-FZ). The Supreme Court of the Russian Federation explained that in this case it is necessary to be guided by its value until the next results of determining the cadastral value are entered into the cadastre (

Updated 10/17/2017 23:55

Federal regulatory legal acts:

Code of Administrative Procedure of the Russian Federation

Art. 125 "Form and content of an administrative claim"

Art. 126 "Documents attached to the administrative statement of claim"

Art. 128 "Refusal to accept an administrative claim"

Art. 129 "Return of an administrative claim"

Art. 130 “Leaving an administrative claim without movement”

Ch. 25 "Proceedings in administrative cases challenging the results of determining the cadastral value"

Federal Law of July 3, 2016 N 237-FZ "On State Cadastral Valuation"

Art. 6 "Procedure for conducting state cadastral valuation"

Art. 17 "Entering information on cadastral value into the Unified State Register of Real Estate"

Art. 18 "Use of information on cadastral value"

Art. 20 "Providing explanations related to the determination of cadastral value"

Art. 21 "Consideration of requests for correction of errors made in determining the cadastral value"

Art. 22 "Consideration of disputes regarding the results of determining cadastral value"

Art. 24 "Final provisions"

Note. Federal Law No. 237-FZ dated 07/03/2016 has been in force since 01/01/2017, with the exception of certain provisions.

Federal Law of July 13, 2015 N 218-FZ “On State Registration of Real Estate”

Art. 14 "Grounds for state cadastral registration and state registration of rights"

Art. 28 "Certification of the implementation of state cadastral registration and state registration of rights"

Art. 29 "The procedure for state cadastral registration and state registration of rights"

Art. 61 "Procedure for correcting errors contained in the Unified State Register of Real Estate"

Art. 62 "Procedure for providing information contained in the Unified State Register of Real Estate"

Note. Federal Law No. 218-FZ dated July 13, 2015 has been in effect since January 1, 2017.

Federal Law of July 24, 2007 N 221-FZ “On Cadastral Activities”

Art. 2 "Legal basis for regulating cadastral relations"

Art. 3 "The body carrying out cadastral registration and maintaining the state real estate cadastre"

Art. 7 "Composition of information from the state real estate cadastre about the property"

Art. 16 "Grounds for carrying out cadastral registration"

Note. From 01/01/2017, the name of the Federal Law of 07/24/2007 N 221-FZ "On the State Real Estate Cadastre" was changed to a new one - "On Cadastral Activities". From the specified date Art. 2 of the Federal Law of July 24, 2007 N 221-FZ is applied in the new edition, and Art. Art. 3, 7, 16 of this Law were declared invalid (Article 22 of the Federal Law of July 3, 2016 N 361-FZ).

Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation”

Art. 3 "The concept of valuation activities"

Art. 11 "General requirements for the content of the report on the assessment of the subject of assessment"

Art. 12 "Reliability of the report as a document containing information of evidentiary value"

Ch. III.1 "State cadastral valuation" (Article 24.11 - 24.15, 24.17 - 24.21)

Note. From July 15, 2016, Art. Art. 24.12 - 24.17 Federal Law dated 07/29/1998 N 135-FZ suspended taking into account the specifics provided for by Federal Law dated 07/03/2016 N 360-FZ (Article 18 of Federal Law dated 07/03/2016 N 360-FZ).

From 01/01/2017, the new version of Art. Art. 24.19, 24.20 of the Federal Law of July 29, 1998 N 135-FZ (Article 6 of the Federal Law of July 3, 2016 N 361-FZ).

From August 10, 2017, the new version applies to Art. 24.18 of the Federal Law of July 29, 1998 N 135-FZ (Article 1 of the Federal Law of July 29, 2017 N 274-FZ).

Order of the Ministry of Economic Development of Russia dated May 12, 2017 N 226 "On approval of methodological instructions on state cadastral valuation"

Note. Order of the Ministry of Economic Development of Russia dated May 12, 2017 N 226 is valid from June 10, 2017.

Order of the Ministry of Economic Development of Russia dated June 20, 2016 N 378 “On approval of certain forms of extracts from the Unified State Register of Real Estate, the composition of the information contained therein and the procedure for filling them out, as well as requirements for the format of documents containing information from the Unified State Register of Real Estate and provided in electronic form, determining the types of provision of information contained in the Unified State Register of Real Estate, and on introducing changes to the Procedure for providing information contained in the Unified State Register of Real Estate, approved by Order of the Ministry of Economic Development of Russia dated December 23, 2015 N 968"

Note. Order of the Ministry of Economic Development of Russia dated June 20, 2016 N 378 is valid from January 1, 2017.

Order of the Ministry of Economic Development of Russia dated December 25, 2015 N 975 "On approval of forms of extracts from the Unified State Register of Real Estate, the composition of the information contained therein and the procedure for filling them out, as well as requirements for the format of documents containing information from the Unified State Register of Real Estate and provided in electronic form"

Note. Order of the Ministry of Economic Development of Russia dated December 25, 2015 N 975 is valid from January 1, 2017.

Order of the Ministry of Economic Development of Russia dated 06/07/2016 N 358 "On approval of methodological instructions on state cadastral valuation"

Order of Rosreestr dated October 18, 2016 N P/0515 “On vesting the federal state budgetary institution “Federal Cadastral Chamber of the Federal Service for State Registration, Cadastre and Cartography” with certain powers of the rights registration authority”

Note. Order of Rosreestr dated October 18, 2016 N P/0515 is valid from January 1, 2017, with the exception of certain provisions.

Federal judicial practice:

Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28 “On some issues that arise when courts consider cases challenging the results of determining the cadastral value of real estate objects”

Note. The explanations given in this Resolution are based on the provisions of the law (including the provisions of Federal Laws dated July 29, 1998 N 135-FZ, dated July 24, 2007 N 221-FZ) as amended, which was in force until January 1, 2017.

Resolution of the Plenum of the Supreme Court of the Russian Federation dated September 27, 2016 N 36 “On some issues of application by courts of the Code of Administrative Procedure of the Russian Federation”

For tax purposes, a change in the cadastral value based on a court decision will have legal consequences if the application for revision of the cadastral value is submitted during a tax period equal to the calendar year in which the disputed cadastral value is current.

(Determination of the Supreme Court of the Russian Federation dated September 14, 2015 N 4-APG15-33)

Canceling judicial acts on leaving a citizen’s administrative claim without progress, the court explained that the list of documents attached to the administrative claim challenging the cadastral value of real estate is indicated in Art. Art. 126 and 246 CAS RF.

The provisions of these articles do not provide for the presentation of a cadastral certificate and cadastral passport of a real estate property as of a specific date, as well as documents confirming the authority of the expert who issued the expert opinion and the person who approved it. The procedural period for correcting deficiencies in an administrative claim, established by the court for the administrative plaintiff, must meet the requirements of the principle of reasonableness.

(Cassation ruling of the Supreme Court of the Russian Federation dated September 29, 2016 N 81-КГ16-18)

Note. As of January 1, 2017, Part 2 of Art. 14 of the Federal Law of July 24, 2007 N 221-FZ (Federal Law of July 3, 2016 N 361-FZ), according to which information entered into the State Property Committee is provided in the form of a cadastral extract about the property, a cadastral passport of the property, a cadastral plan of the territory, a cadastral certificate on the cadastral value of the property, as well as in the form of a copy of the document on the basis of which information about the property was entered into the State Property Committee, and in another form.

Since 01/01/2017, state cadastral registration, state registration of the emergence or transfer of rights to real estate are certified by an extract from the Unified State Register of Real Estate (Part 1 of Article 28 of the Federal Law of July 13, 2015 N 218-FZ).

The list of documents established in the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation” and Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28, without which an administrative claim for revision of the cadastral value of real estate is not accepted, is comprehensive.

(Definition of the Supreme Court of the Russian Federation dated 08/04/2016 N 81-КГ16-16)

The Constitutional Court of the Russian Federation recognized the citizen’s complaint, in which he challenged the constitutionality of paragraph 5 of Part 2 of Art. 246 of the CAS of the Russian Federation, which is not subject to further consideration at a meeting of the Constitutional Court of the Russian Federation, and explained the following.

The CAS of the Russian Federation establishes the procedure for carrying out administrative proceedings and, in particular, the specifics of proceedings in administrative cases challenging the results of determining the cadastral value. Among these features, the Code provides for an annex to the administrative statement of claim challenging the results of determining the cadastral value, in addition to other documents specified in Art. 126 CAS RF, also a positive expert opinion prepared by an expert or experts of a self-regulatory organization of appraisers, of which the appraiser who compiled the report is a member, on the compliance of the report on the assessment of the market value of the appraised object with the requirements of the legislation of the Russian Federation on appraisal activities, federal appraisal standards and other acts of the authorized federal body carrying out the functions of legal regulation of valuation activities, the requirements of standards and rules for valuation activities of such a self-regulatory organization of appraisers in cases established by this authorized federal body.

Clarification of the true essence of the above legal provision cannot, however, occur without taking into account the direct mandatory clause contained in this legal provision regarding cases when it acquires binding significance, as well as in isolation from the place that this legal provision occupies in the general system of legal regulation of the procedure for challenging the results of a determination cadastral value.

(Determination of the Constitutional Court of the Russian Federation dated 03/09/2017 N 592-O)

The Constitutional Court of the Russian Federation recognized the provisions of Art. 111, part 5 art. 247 and paragraph 2, part 1, art. 248 CAS RF, parts 1 and 2 art. 110 of the Arbitration Procedure Code of the Russian Federation do not comply with the Constitution of the Russian Federation to the extent that these provisions - in the meaning given to them by law enforcement practice - in the absence of objections from the defendant, administrative defendant to the demands of the plaintiff, administrative plaintiff, actually exclude the possibility of awarding legal costs to the person whose statement of claim, An administrative claim to establish the cadastral value of a real estate property in the amount of its market value was satisfied by the court, even in cases where the cadastral value of this object previously determined by mass valuation exceeds its cadastral value established by the court in the amount of its market value so much that it may testify to an error that resulted in a violation of the rights of the relevant person, made during the formation of the methodology for determining the cadastral value or when applying it to a specific property, and (or) when the legal costs incurred by this person are not related to his procedural behavior after filing a claim or an administrative claim.

(Resolution of the Constitutional Court of the Russian Federation dated July 11, 2017 N 20-P)

Practice of the Moscow City Court:

The court granted the citizen’s administrative claim to establish the cadastral value of the apartment equal to its market value and indicated that the cadastral value of the residential premises should be established in the amount of its market value based on the conclusion of the judicial appraisal examination.

When resolving cases of challenging the results of a state cadastral valuation on the basis of establishing its market value in relation to an object, one of the admissible evidence is the report of an independent appraiser, which is subject to assessment for compliance with the requirements of the Federal Law of July 29, 1998 N 135-FZ "On Valuation Activities in Russian Federation" and federal assessment standards. In making a request to establish the cadastral value of the apartment in the amount of the market value, the plaintiff presented an assessment report prepared by the LLC, as well as a positive expert opinion received on such a report.

A court ruling in an administrative case ordered a judicial appraisal examination, according to the conclusion of which the appraisal report does not comply with the requirements of Federal Law No. 135-FZ of July 29, 1998 and federal appraisal standards. In this regard, the cadastral value of the apartment was determined by the court to be equal to its market value indicated in the expert’s opinion, based on the results of a judicial appraisal examination.

(Appeal ruling of the Moscow City Court dated 02/01/2017 in case No. 33a-528/2017)

The federal legislator, introducing the state cadastral valuation of the assessed property for tax purposes, does not at the same time exclude the possibility of establishing the cadastral value of the assessed property equal to its market value.

The court explained that the final document drawn up based on the results of determining the value of the valuation object, regardless of the type of value determined, is an expert opinion. The market value of the property - the apartment - was determined by an expert's conclusion based on the results of a forensic appraisal.

In conclusion, the expert came to the conclusion that the assessment report presented by the administrative plaintiff partially does not comply with the requirements of the legislation of the Russian Federation on assessment activities, including the requirements of the Federal Law of July 29, 1998 N 135-FZ "On assessment activities in the Russian Federation", federal valuation standards and other acts of the authorized federal body that carries out the functions of legal regulation of valuation activities, the requirements of standards and rules for valuation activities of a self-regulatory organization of appraisers, of which the appraiser who compiled the report is a member.

The court decided to set the cadastral value of the apartment equal to its market value, determined according to the conclusion of the forensic examination.

(Appeal ruling of the Moscow City Court dated July 27, 2016 in case No. 33a-13909/2016)

The court decided to establish the cadastral value of the apartment, the owner of which is the administrative plaintiff, equal to its market value, which is indicated in the assessment report, since the final judgment on the market value of the assessed residential premises was made by the appraiser on the basis of an exhaustive analysis of value characteristics and calculated indicators, which in full to the extent consistent with the requirements of federal assessment standards.

The valuation of the disputed property was carried out by appraisers in strict accordance with the requirements of the Federal Law of July 29, 1998 N 135-FZ and federal valuation standards; the persons who compiled the report on the market value meet the requirements of the legislation on valuation activities for appraisers, are subjects of valuation activities, and the report they compiled can be regarded as admissible evidence; the information provided in the report is reliable and reasonable. During the consideration of the case, the appraiser who compiled the report on the market value of the disputed property was questioned as a witness, who confirmed the conclusions set out in the report.

The court was not presented with data that the market value of the apartment is different than indicated in the assessment report, as well as evidence that the report presented by the administrative plaintiff has significant violations that could in any way affect the final market value of the assessment object. There is also no evidence that would refute the market value of the residential premises presented by the administrative plaintiff and would indicate its market value in a different amount.

The court also noted that the defendants did not request the appointment of a forensic assessment examination in the case.

(Appeal ruling of the Moscow City Court dated April 27, 2016 in case No. 33a-10069/2016)

The discrepancy between the cadastral value of a property (apartment) entered into the state real estate cadastre and its market value violates the rights of the applicant, who is the owner of the property, as a payer of property tax for individuals, which is calculated based on the cadastral value of the property. At the same time, the method chosen by the applicant to protect the violated right (the requirement to establish the cadastral value of the apartment equal to its market value) complies with current legislation.

(Appeal ruling of the Moscow City Court dated April 13, 2016 in case No. 33a-8878/2016)

Note. Since 01/01/2017, the Federal Law of 07/13/2015 N 218-FZ “On State Registration of Real Estate” has been in force. It provides for the maintenance of the Unified State Register of Real Estate (USRN), which includes, in particular, a register of real estate (real estate cadastre) and a register of rights, restrictions on rights and encumbrances of real estate (register of rights to real estate), registry files and cadastral maps (Art. Art. 1, 7 of the Federal Law of July 13, 2015 N 218-FZ).

Briefly about the important

Claim

Note. These claims are presented based on the explanations contained in the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28 (clause 2 of the Resolution), as well as on the basis of judicial practice formed after September 15, 2015, i.e. after the entry into force of the CAS of the Russian Federation.

Basic:

On establishing the cadastral value of an apartment equal to its market value/on establishing its market value in relation to an apartment/on revising or challenging the results of determining the cadastral value of an apartment and on establishing the cadastral value of an apartment in an amount equal to its market value;

On changes in the cadastral value of an apartment due to the identification of inaccurate information about the object of assessment (apartment) used in determining its cadastral value, including the correction of a technical and (or) cadastral error.

Please note that from 01/01/2017 Art. 61 of the Federal Law of July 13, 2015 N 218-FZ, which establishes the procedure for correcting errors contained in the Unified State Register of Real Estate;

On challenging a decision or action (inaction) of the Dispute Review Commission on the results of determining the cadastral value.

It is important to take into account that since 01/01/2017, the Federal Law of 07/03/2016 N 237-FZ “On State Cadastral Valuation” has been in force (with the exception of Article 19, which comes into force from 01/01/2020). This Law regulates relations arising during the conduct of state cadastral valuation on the territory of the Russian Federation, including:

Determines the procedure for conducting state cadastral valuation (Article 6 of the Law) and regulates the procedure for carrying out its individual procedures (Articles 11 - 15 of the Law);

Establishes how the cadastral value of newly registered and previously registered real estate is determined when information about them is entered into the Unified State Register of Real Estate, and real estate for which their quantitative and (or) qualitative characteristics have changed, in the period between the date of the last and the date of the next state cadastral assessments (Article 16 of the Law);

Determines the rules for applying information on cadastral value (Article 18 of the Law);

Provides citizens with the opportunity to contact a budgetary institution for clarification related to the determination of the cadastral value (Article 20 of the Law), and to apply for correction of errors made in its determination (Article 21 of the Law), if the results of determining the cadastral value affect the rights or obligations of citizens ;

Regulates the procedure for considering disputes regarding the results of determining the cadastral value (Article 22 of the Law). Please note that from August 10, 2017 Art. 22 of the Law is in force in a new edition (Federal Law dated July 29, 2017 N 274-FZ).

Please note that according to Art. 24 Federal Law dated July 3, 2016 N 237-FZ:

For relations arising in connection with the state cadastral valuation, revision and challenge of its results, a transition period for the application of Federal Law dated 07/03/2016 N 237-FZ is established from January 1, 2017 to January 1, 2020 (hereinafter referred to as the transition period) ;

During the transition period, the state cadastral valuation can be carried out in accordance with the Federal Law of July 3, 2016 N 237-FZ or in accordance with the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation”, taking into account the features provided for by these laws;

The decision on the date of transition to the state cadastral valuation in accordance with Federal Law dated July 3, 2016 N 237-FZ is made by the highest executive body of state power of the constituent entity of the Russian Federation. Thus, according to the Decree of the Moscow Government dated December 21, 2016 N 910-PP, from January 1, 2017, the state cadastral valuation of real estate in Moscow is carried out in accordance with the requirements of the Federal Law dated July 3, 2016 N 237-FZ;

The executive authorities of the constituent entities of the Russian Federation are given the right to make a decision on the choice of the type of real estate, the state cadastral valuation of which during the transition period is carried out in accordance with Federal Law of July 3, 2016 N 237-FZ;

If the state cadastral valuation began in accordance with Federal Law No. 135-FZ of July 29, 1998, it must be completed before January 1, 2020;

State cadastral assessment, which began before 01/01/2017, and challenging its results are carried out in accordance with Federal Law of 07/29/1998 N 135-FZ; the provisions of Federal Law No. 237-FZ dated July 3, 2016 do not apply to this assessment and challenging its results.

Note. This material was written on the basis of the norms of the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation.” This material provides examples of judicial acts related to challenging the results of determining the cadastral value of an apartment, which take into account the norms of the Federal Law of July 29, 1998 N 135-FZ.

Please note that from July 15, 2016, Art. Art. 24.12 - 24.17 Federal Law No. 135-FZ dated 29.07.1998 suspended. At the same time, for contracts for work to determine the cadastral value, concluded before the specified date, the provisions of Art. Art. 24.15, 24.17 of the Federal Law of July 29, 1998 N 135-FZ are applied until the parties to these agreements fulfill their obligations (Articles 18, 20 of the Federal Law of July 3, 2016 N 360-FZ).

In addition, the highest executive body of state power of a constituent entity of the Russian Federation may decide that in relation to the results of the state cadastral valuation obtained in accordance with Federal Law of July 29, 1998 N 135-FZ, in the period from January 1, 2017 to January 1, 2020 ., the following rules apply (Part 1, Article 19 of the Federal Law of July 3, 2016 N 360-FZ):

1) if the use of cadastral value is provided for by regulatory legal acts of the Russian Federation, then the cadastral value of the real estate property is applied, valid:

As of January 1 of the year in which the cadastral value first became effective for tax purposes (if as of January 1, 2014 it was absent or not used for these purposes);

2) if the cadastral value of the property, determined after January 1, 2014, is less than the cadastral value of this property, valid on January 1, 2014 or on January 1 of the year in which the cadastral value first became effective for tax purposes (if on January 1 2014, it was absent or was not used for these purposes), then the cadastral value of the object is applied, determined:

After January 1 of the year in which the cadastral value first became effective for tax purposes (if on January 1, 2014 it did not exist or was not used for these purposes).

In parts 2, 3 art. 19 of Federal Law dated July 3, 2016 N 360-FZ establishes the specifics of determining the cadastral value of an object in accordance with Art. 24.19 of the Federal Law of July 29, 1998 N 135-FZ for the case when the highest executive body of state power of a constituent entity of the Russian Federation made the decision provided for in Part 1 of Art. 19 Federal Law dated July 3, 2016 N 360-FZ.

In Part 2 of Art. 19 of Federal Law No. 360-FZ of July 3, 2016, considers the situation when the highest executive body of state power of a constituent entity of the Russian Federation makes a decision specified in Part 1 of Art. 19 of this Law, and after January 1, 2014, the cadastral value of real estate is determined in accordance with Art. 24.19 of the Federal Law of July 29, 1998 N 135-FZ without using the results of the state cadastral valuation valid as of January 1, 2014 or as of January 1 of the year in which the cadastral value first became effective for tax purposes (if on January 1, 2014 . it was absent or not used for these purposes). In such a situation, the cadastral value is subject to recalculation before January 1, 2017 using the results of the state cadastral valuation as of January 1, 2014 or as of January 1 of the year in which the cadastral value first became effective for tax purposes (if on January 1, 2014 . it was absent or not used for these purposes).

In Part 3 of Art. 19 of Federal Law No. 360-FZ of July 3, 2016 states that when the highest executive body of state power of a constituent entity of the Russian Federation makes a decision provided for in Part 1 of Art. 19 of this Law, the cadastral value determined in accordance with Art. 24.19 of the Federal Law of July 29, 1998 N 135-FZ after January 1, 2017, is also determined using the results of the state cadastral valuation valid as of January 1, 2014 or as of January 1 of the year in which the cadastral value first became effective for tax purposes (if as of January 1, 2014 it was not available or was not applied for these purposes).

It should be taken into account that from 01/01/2017 Federal Law dated 07/13/2015 N 218-FZ “On State Registration of Real Estate” is in force. It provides for the maintenance of the Unified State Register of Real Estate (USRN), which includes, in particular, a register of real estate (real estate cadastre) and a register of rights, restrictions on rights and encumbrances of real estate (register of rights to real estate), registry files and cadastral maps (Art. Art. 1, 7 of the Federal Law of July 13, 2015 N 218-FZ).

From this date the provisions of Ch. 2 “Maintaining the state real estate cadastre” of the Federal Law of July 24, 2007 N 221-FZ “On Cadastral Activities” (until 01/01/2017 - Federal Law of July 24, 2007 N 221-FZ “On the State Real Estate Cadastre”) (Art. Art. 22, 32 of the Federal Law of July 3, 2016 N 361-FZ).

In addition, from January 1, 2017, state cadastral registration, state registration of the emergence or transfer of rights to real estate are certified by an extract from the Unified State Register of Real Estate (Part 1, Article 28 of the Federal Law of July 13, 2015 N 218-FZ). The forms of extracts from the Unified State Register are approved by Orders of the Ministry of Economic Development of Russia dated June 20, 2016 N 378, dated December 25, 2015 N 975.

From 01/01/2017, the provisions of Art. 14 of the Federal Law of July 24, 2007 N 221-FZ "On Cadastral Activities" (until 01/01/2017 - Federal Law of July 24, 2007 N 221-FZ "On the State Real Estate Cadastre") (Article 22 of the Federal Law of July 3, 2016 N 361-FZ).

In Part 2 of Art. 14 of this Law provided that information entered into the State Property Committee is provided in the form of a cadastral extract about the property, a cadastral passport of the property, a cadastral plan of the territory, a cadastral certificate about the cadastral value of the property, as well as in the form of a copy of the document on the basis of which information about the property was entered in GKN, and in another form.

This category of disputes implies a situation in which the plaintiff-citizen does not agree with the cadastral value of the apartment, determined according to the rules of Chapter. III.1 of Federal Law No. 135-FZ of July 29, 1998 and approved by a resolution of the Moscow Government (for example, Appeal rulings of the Moscow City Court dated February 1, 2017 in case No. 33a-528/2017, dated January 11, 2017 in case No. 33a-769/ 2017). As a rule, a decree of the Moscow Government approves the results of the state cadastral assessment of capital construction projects in Moscow as of a certain year.

As a rule, the basis for going to court is the discrepancy between the cadastral value of an apartment and its market value, when the first value exceeds the second. In an administrative statement of claim, the plaintiff usually indicates that the established cadastral value of the apartment is inflated (for example, Appeal rulings of the Moscow City Court dated January 25, 2017 in case No. 33a-531/2017, dated June 15, 2016 in case No. 33a-19365/2016).

The cadastral value of land plots and individual real estate objects is established primarily for tax purposes (Article 402 of the Tax Code of the Russian Federation, paragraph 1 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28).

Consequently, its incorrect determination (overstatement compared to the market value) entails an increase in the tax obligations of the administrative plaintiff, in particular for the payment of property tax for individuals (for example, Appeal rulings of the Moscow City Court dated July 27, 2016 in case No. 33a-13909/2016, dated April 27, 2016 in case No. 33a-10069/2016).

When considering this category of cases, courts usually find that the administrative plaintiff, due to the requirements of Chapter. 32 of the Tax Code of the Russian Federation, Law of Moscow dated November 19, 2014 N 51 “On the property tax of individuals” is a payer of the property tax of individuals and pays tax payments in relation to the disputed apartment based on its cadastral value (for example, Appeal determinations of the Moscow City court dated 02/01/2017 in case No. 33a-528/2017, dated 04/13/2016 in case No. 33a-8878/2016).

Contesting information about the results of determining the cadastral value of a residential premises (apartment) is carried out according to the rules of proceedings in cases arising from public legal relations (paragraph 5, paragraph 1 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of June 30, 2015 N 28). Until September 15, 2015, cases of this category were considered in accordance with the provisions of Chapter. 25 Code of Civil Procedure of the Russian Federation.

From September 15, 2015, cases of this category are considered in accordance with Chapter. 25 of the Code of Administrative Procedure of the Russian Federation (CAS RF), taking into account the explanations given in the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28 (clause 1 of the Resolution).

Challenging the results of determining the cadastral value of an apartment involves filing any claim, the possible result of satisfying which is a change in the cadastral value of the apartment, including challenging the decisions and actions (inaction) of the commission for resolving disputes about the results of determining the cadastral value (paragraph 4, paragraph 1 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28).

When going to court with a request to challenge the results of determining the cadastral value of an apartment, the administrative plaintiff should not make other demands. In particular, on the revision of tax obligations, on the recognition of a normative legal act as invalid. In such a situation, the judge will refuse to accept the administrative claim regarding claims that are not subject to joint consideration, on the basis of clause 1 of part 1 of Art. 128 CAS RF or return it on the basis of clause 2, part 1, art. 129 CAS RF.

It should be taken into account that when revising the cadastral value in connection with unreliable information about a real estate property, at the request of the administrative plaintiff, the market value of such an object can be established (paragraph 3, paragraph 5 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of June 30, 2015 N 28).

Paragraph 6 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28 explains which persons can file an administrative claim in court to revise the cadastral value of an apartment.

In the vast majority of cases, the cadastral value of an apartment is disputed by a citizen who is its owner (for example, Appeal rulings of the Moscow City Court dated 02/01/2017 in case No. 33a-529/2017, dated 01/25/2017 in case No. 33a-531/2017). A citizen who is a co-owner of an apartment also has the right to go to court with such a demand. As a rule, the disputed apartment is in common shared ownership of the administrative plaintiff and the interested party (for example, Appeal rulings of the Moscow City Court dated 01.02.2017 in case No. 33a-528/2017, dated 11.01.2017 in case No. 33a-769/2017).

The former owner of an apartment has the right to apply for a revision of its cadastral value if the results of the cadastral valuation affect his rights and obligations as a taxpayer in the tax period in which the administrative claim was filed (paragraph 4, paragraph 6 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28).

The proper administrative defendants in cases of establishing the cadastral value of an apartment in the amount of the market value are the state body (local government body) that approved the results of determining the cadastral value, and the state body performing the functions of state cadastral valuation.

When challenging the results of determining the cadastral value due to unreliable information about the object of assessment, the body entrusted with the responsibility for correcting the cadastral or technical error is also involved in the case. Please note that from 01/01/2017 Art. 61 of the Federal Law of July 13, 2015 N 218-FZ, which establishes the procedure for correcting errors contained in the Unified State Register of Real Estate.

As judicial practice shows, the appropriate administrative defendants for this category of disputes are the Moscow Government, the Department of City Property of Moscow, the Federal Cadastral Chamber of Rosreestr (branch of the Federal State Budgetary Institution for Moscow), the Office of Rosreestr for Moscow (for example, Appeal rulings of the Moscow City Court from 02/01/2017 in case No. 33a-529/2017, from 01/25/2017 in case No. 33a-531/2017, from 07/27/2016 in case No. 33a-13909/2016).

DGI of Moscow, as well as the Territorial Administration of the Federal Agency for State Property Management in Moscow may be involved in the case as interested parties (for example, Appeal rulings of the Moscow City Court dated April 27, 2016 in case No. 33a-10069/2016, dated April 13, 2016 in case No. 33a-8878/2016).

In cases of challenging decisions, actions (inaction) of the Commission, the administrative defendants are the Commission and the state body performing the functions of state cadastral valuation, under which it was created (paragraph 4, paragraph 7 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of June 30, 2015 N 28).

An administrative statement of claim to challenge the results of determining the cadastral value, including challenging the decisions of the commission for the consideration of disputes on the results of determining the cadastral value, as well as an administrative statement of claim to challenge the actions (inaction) of such a commission is filed with the supreme court of the republic, the regional, regional court, the court of a federal city meaning, the court of the autonomous region, the court of the autonomous district at the location of the customer of the work or the government body that determined the cadastral value in accordance with Art. 24.19 of the Federal Law of July 29, 1998 N 135-FZ (Part 4 of Article 245, paragraph 15 of paragraph 1 of Article 20, Article 24 of the CAS of the Russian Federation, paragraph 3 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of June 30, 2015 N 28) . An administrative claim is considered within two months from the date of its receipt by the court (part 1 of article 247, article 141 of the CAS RF).

An administrative claim to challenge the cadastral value of an apartment can be filed no later than 5 years from the date of its entry into the state real estate cadastre (before 01/01/2017)/USRN (from 01/01/2017). At the same time, at the time of going to court, the state real estate cadastre (until 01/01/2017)/USRN (from 01/01/2017) should not include the next results of determining the cadastral value of the apartment, as well as information related to changes in the characteristics of the apartment that led to its change cadastral value (Part 3 of Article 245 of the CAS of the Russian Federation).

It is important to remember that missing the specified five-year period is not grounds for refusing to accept an administrative claim. It can be restored if, after five years, the next results of determining the cadastral value of the apartment have not been entered into the state real estate cadastre (until 01/01/2017)/USRN (from 01/01/2017) (paragraph 3, clause 8 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated 30.06. 2015 N 28).

An administrative plaintiff challenging the cadastral value of an apartment goes to court with an administrative claim to challenge the results of determining the cadastral value (Part 1 of Article 245 of the CAS RF).

Please note that from August 10, 2017, Part 1 of Art. 245 of the CAS of the Russian Federation is set out in a new edition (Article 2 of the Federal Law of July 29, 2017 N 274-FZ).

According to it, citizens and organizations are given the right to file an administrative claim in court to challenge the results of determining the cadastral value, including challenging the decisions of the commission for the consideration of disputes on the results of determining the cadastral value, as well as with an administrative claim to challenge the actions (inaction) of such a commission. As before, a prerequisite for such an appeal is that the results of determining the cadastral value affect the rights and obligations of the specified administrative plaintiffs.

In accordance with the new edition of Part 5 of Art. 245 of the CAS RF, an administrative statement of claim to challenge the decision of the commission, as well as an administrative statement of claim to challenge the actions (inaction) of the commission are considered according to the rules of Chapter. 22 CAS RF, taking into account the features established by Ch. 25 CAS RF.

By virtue of the provisions of Parts 2, 3 of Art. 24.18 of the Federal Law of July 29, 1998 N 135-FZ, individuals have the right to challenge the results of determining the cadastral value if they affect the rights and obligations of these persons in court or a commission. At the same time, in order for individuals to challenge the results of determining the cadastral value in court, it is not necessary to first contact the commission. Further in this material we will talk about the situation when an administrative plaintiff - a citizen - challenges in court the results of determining the cadastral value of an apartment, and not the decisions or actions (inaction) of the commission.

An administrative claim to challenge the results of determining the cadastral value must comply with the requirements of Art. 125 CAS RF, including containing the mandatory information specified in this article (Part 1, Article 246 CAS RF).

An administrative claim is submitted to the court in writing in legible form, signed by the administrative plaintiff and (or) his representative indicating the date of signatures (Part 1 of Article 125 of the CAS RF).

From 01/01/2017, an administrative claim can be filed with the court both on paper and in electronic form - including in the form of an electronic document signed with an electronic signature - by filling out a form posted on the official website of the court on the Internet (h 2 Article 45 CAS RF as amended by Federal Law dated June 23, 2016 N 220-FZ, Part 8 Article 125 CAS RF).

An administrative claim to challenge the results of determining the cadastral value of an apartment must be accompanied by documents, the list of which is given in Art. 126, part 2, 3 art. 246 CAS RF.

One of these mandatory documents from 08/10/2017 is an extract from the Unified State Register of Real Estate on the cadastral value of an apartment, containing information about the disputed results of determining the cadastral value (clause 1, part 2, article 246 of the CAS RF as amended by Federal Law dated 07/29/2017 N 274-FZ ).

The form of an extract from the Unified State Register of Real Estate on the cadastral value of a property was approved by Order of the Ministry of Economic Development of Russia dated December 25, 2015 N 975 (Appendix No. 3). This extract contains information, including the date of approval of the cadastral value and details of the act of approval of the cadastral value, the date of entering information about the cadastral value into the Unified State Register of Real Estate, the date as of which the cadastral value was determined (the date of determination of the cadastral value), as well as the date of filing the application for revision of the cadastral value and the start date of its application.

An extract on the cadastral value of a property can be obtained free of charge on the Rosreestr website in electronic form. Information from the Unified State Register of Real Estate on the cadastral value of a property can be requested as of the date of the request or as of another date of interest. Any interested person can request an extract in a way convenient for him - in electronic form and in person (Letter of the Federal Tax Service of Russia dated 02/07/2017 N BS-4-21/2140@ "On the implementation on the Rosreestr website of the possibility of obtaining an extract from the Unified State Register of Real Estate about the cadastral cost").

Please note that until 01/01/2017, as well as during the period from 01/01/2017 to 08/10/2017, clause 1, part 2, art. 246 of the CAS of the Russian Federation obligated to attach to the administrative claim a cadastral certificate about the cadastral value of the property, containing information about the disputed results of determining the cadastral value, and not an extract from the Unified State Register of Real Estate containing the same information.

Until 01/01/2017, a cadastral certificate about the cadastral value of a real estate property was an extract from the state real estate cadastre containing information about the cadastral value of a real estate property and its cadastral number, and was one of the documents containing information entered into the state real estate cadastre (clause 4.1 part 2, part 5.1 of article 14 of the Federal Law of July 24, 2007 N 221-FZ “On the State Real Estate Cadastre”).

From 01/01/2017 the provisions of Art. 14 of the Federal Law of July 24, 2007 N 221-FZ "On Cadastral Activities" (until 01/01/2017 - Federal Law of July 24, 2007 N 221-FZ "On the State Real Estate Cadastre"), including the rules on the cadastral certificate of cadastral value of the property are declared invalid (Article 22 of the Federal Law of July 3, 2016 N 361-FZ).

In addition, from 01/01/2017, Order of the Ministry of Economic Development of Russia dated 10/01/2013 N 566, which approved the form of a cadastral certificate on the cadastral value of a property (Order of the Ministry of Economic Development of Russia dated 11/21/2016 N 733), was declared invalid.

It should be taken into account that the extract from the Unified State Register of Real Estate on the cadastral value of the property (as previously in the cadastral certificate on the cadastral value of the property) provides information about the date on which the cadastral value of the property was determined.

Information about this date may also be contained in the report on determining the cadastral value, compiled based on the results of the state cadastral valuation, in the act of determining the cadastral value and in other documents (clause 11 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28).

Thus, from 01.01.2017, all other documents containing information entered into the Unified State Register (extracts from the Unified State Register, letters from Rosreestr, etc.) are other, additional documents attached to the administrative statement of claim.

If the claim is aimed at establishing its market value as the cadastral value of an apartment, a report on the market value of the apartment, drawn up on the same date on which its cadastral value was determined, as well as prepared by an expert ( experts) of a self-regulatory organization of appraisers, a positive expert opinion on such a report (clauses 4, 5, part 2 of Article 246 of the CAS of the Russian Federation, clause 11 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of June 30, 2015 N 28).

From August 10, 2017, there is no need to attach to the administrative claim a positive expert opinion on paper or in the form of an electronic document, prepared by an expert or experts of a self-regulatory organization of appraisers, of which the appraiser who compiled the report is a member, on the compliance of the report on the assessment of the market value of the appraised object with the requirements of the law of the Russian Federation on appraisal activities, federal appraisal standards and other acts of the authorized federal body that carries out the functions of legal regulation of appraisal activities, the requirements of standards and rules for appraisal activities of such a self-regulatory organization of appraisers (clause 5, part 2, article 246 of the CAS of the Russian Federation as amended by the Federal Law of July 29, 2017 N 274-FZ).

In cases where a citizen challenges the cadastral value of an apartment, there is no mandatory pre-trial procedure for their resolution, which involves a preliminary appeal to the commission for the consideration of disputes about the results of determining the cadastral value (Part 3 of Article 24.18 of the Federal Law of July 29, 1998 N 135-FZ, Part 4 Art. 245 CAS of the Russian Federation, paragraphs 9, 10 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28). According to clause 1, part 1, art. 129 of the Code of Arbitration Code of the Russian Federation, the court does not have the right to return an administrative claim with reference to the fact that the administrative plaintiff - a citizen - did not comply with the mandatory pre-trial procedure for resolving this category of administrative disputes.

If the court decides to establish a new cadastral value of an apartment equal to its market value, it determines the latter as of the date as of which the cadastral value was established (Part 4, Paragraph 3, Part 11, Article 24.18 of the Federal Law of July 29, 1998 N 135-FZ, paragraph 7, paragraph 12 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of June 30, 2015 N 28). This approach is fully supported by the courts (for example, Appeal rulings of the Moscow City Court dated January 25, 2017 in case No. 33a-531/2017, dated January 11, 2017 in case No. 33a-769/2017).

The case regarding the revision of the cadastral value must be considered on its merits, regardless of the fact that before the court makes a decision, the results of the next cadastral valuation are approved or entered into the state real estate cadastre (before 01/01/2017)/USRN (from 01/01/2017). If during the consideration of the case in the court of appeal or cassation the cadastral value of the apartment has changed, this is also not a basis for terminating the proceedings in the case, terminating the proceedings on the appeal or cassation complaint (clauses 15, 29 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated 30.06. 2015 N 28).

It is important to consider: if the court accepted the waiver of the claims and terminated the proceedings, the administrative plaintiff does not have the right to re-file an administrative claim to revise the cadastral value established on the same date in relation to the same apartment (Clause 4, Part 1, Art. 128, clause 2, part 1, article 194 CAS RF).

The court's refusal to satisfy an administrative claim for revision of the cadastral value of an apartment also prevents the repeated filing of an administrative claim for revision of the cadastral value established on the same date in relation to the same apartment (clause 27 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28).

Before going to court, you should make sure that the administrative plaintiff complies with all the requirements for the form and content of the administrative statement of claim to challenge the results of determining the cadastral value. After all, when accepting it for proceedings, the court checks it for compliance with the requirements of Art. 125, part 1 art. 246 CAS of the Russian Federation (clause 9 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28).

If inconsistencies are revealed, the judge makes a decision to leave the application without progress in accordance with Art. 130 CAS RF, notifies the administrative plaintiff about this and provides a reasonable period for eliminating the deficiencies (for example, Determination of the Moscow City Court dated April 18, 2017 No. 3a-0756/2017).

If the administrative plaintiff does not eliminate them within the prescribed period, then the judge, on the basis of Art. 129 CAS RF issues a ruling on the return of the administrative claim with all documents attached to it (parts 4, 5 of Article 246 CAS RF).

When filing an administrative claim in court, the plaintiff should check whether all the necessary documents are attached to the application.

When accepting an administrative claim for proceedings, the court checks it for compliance with the requirements of Art. 126, part 2, 3 art. 246 CAS of the Russian Federation (clause 9 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28).

Please note that from August 10, 2017, from Part 2 of Art. 246 of the CAS RF, the requirement to attach to an administrative claim, in which the administrative plaintiff requests to establish its market value in relation to a property, a positive expert opinion on paper and in the form of an electronic document, prepared by an expert or experts of a self-regulatory organization of appraisers, of which the appraiser is a member, has been excluded, who has drawn up a report on the compliance of the report on the assessment of the market value of the appraisal object with the requirements of the legislation of the Russian Federation on appraisal activities, federal appraisal standards and other acts of the authorized federal body that carries out the functions of legal regulation of appraisal activities, the requirements of the standards and rules of appraisal activities of such a self-regulatory organization of appraisers ( Part 2 of Article 246 of the CAS of the Russian Federation as amended by Federal Law No. 274-FZ of July 29, 2017).

It is important to take into account that Art. Art. 126, 246 CAS of the Russian Federation does not provide for the submission of a cadastral certificate (before 01/01/2017) and a cadastral passport of a real estate object (before 01/01/2017) for a specific date, as well as documents confirming the authority of the expert who issued the expert opinion and the person who approved it (for example , Cassation ruling of the Supreme Court of the Russian Federation dated September 29, 2016 N 81-KG16-18, Determination of the Supreme Court of the Russian Federation dated August 4, 2016 N 81-KG16-15). If the cadastral value of an object is established based on the results of a state cadastral valuation, simultaneously with an administrative claim to establish the cadastral value of an object in the amount of its market value, it is not necessary to submit an additional act of determining the cadastral value of such an object (Definition of the Supreme Court of the Russian Federation dated 04.08.2016 N 81-KG16- 16).

If it turns out that the necessary documents are missing, the judge makes a ruling to leave the administrative claim without progress in accordance with Art. 130 CAS RF, notifies the administrative plaintiff about this and provides a reasonable period for eliminating the deficiencies (for example, Determination of the Moscow City Court dated 04/18/2017 N 3а-0756/2017, Determination of the Moscow City Court dated 05/18/2017).

If the administrative plaintiff does not eliminate the deficiencies within the prescribed period, the judge, on the basis of Art. 129 of the CAS of the Russian Federation issues a ruling on the return of the application with all documents attached to it (parts 4, 5 of Article 246 of the CAS of the Russian Federation) (for example, the Determination of the Moscow City Court dated June 21, 2017).

If the fact of the absence of the necessary documents, including a report on the market value of the apartment and (or) an expert opinion of a self-regulatory organization on this report, becomes clear during the consideration of the case, the court gives the administrative plaintiff a period to eliminate the violations, and if they are not eliminated on the basis of paragraph. 5 hours 1 tbsp. 196 of the CAS of the Russian Federation leaves the administrative claim without consideration (paragraph 5, paragraph 11 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28).

Please note that as of August 10, 2017, there is no need to attach a positive expert opinion on the report on the market value of the apartment to the administrative claim (Part 2 of Article 246 of the CAS of the Russian Federation as amended by Federal Law dated July 29, 2017 N 274-FZ).

It is important to remember that the administrative plaintiff has the obligation to prove, firstly, the unreliability of information about the apartment used in determining its cadastral value, and secondly, the value of the market value of the apartment, which is established as cadastral (Part 5 of Article 247, Part 1 of Article 248 of the Caspian Code of the Russian Federation, paragraph 2 of paragraph 19 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of June 30, 2015 No. 28, Appeal rulings of the Moscow City Court of February 1, 2017 in case No. 33a-528/2017, dated April 27, 2016 case No. 33a-10069/2016).

Evidence of determining the market value of an apartment is the report of an independent appraiser, and in the period from 09.15.2015 to 08.10.2017 - also a positive expert opinion prepared by an expert or experts of a self-regulatory organization of appraisers, of which the appraiser who compiled the report is a member, on the conformity of the market value assessment report of the valuation object, the requirements of the legislation of the Russian Federation on valuation activities, federal valuation standards and other acts of the authorized federal body that carries out the functions of legal regulation of valuation activities, the requirements of standards and rules for valuation activities of such a self-regulatory organization of appraisers (Part 2 of Article 246 of the Code of Arbitration Code of the Russian Federation).

From August 10, 2017, it is no longer necessary to attach a positive expert opinion on the report on the market value of the apartment to the administrative claim (Part 2 of Article 246 of the CAS of the Russian Federation as amended by Federal Law dated July 29, 2017 N 274-FZ).

When considering a case, the court must find out whether the person who compiled the report meets the requirements of the legislation on valuation activities imposed on appraisers (for example, the Appeal ruling of the Moscow City Court dated April 27, 2016 in case No. 33a-10069/2016).

If inconsistencies of this kind are identified, the report will not be regarded as admissible evidence (paragraph 2, paragraph 20 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28). The administrative plaintiff should take these circumstances into account when choosing an appraiser who will draw up a report on the market value of the apartment to go to court.

In addition, the court checks the report of an independent appraiser on the assessment of the market value of the apartment for compliance with the legislation on valuation activities, including federal valuation standards (clause 20 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated 06/30/2015 N 28, Appeal rulings of the Moscow City Court dated 01.02. 2017 in case No. 33a-529/2017, dated 01/25/2017 in case No. 33a-531/2017, dated 04/27/2016 in case No. 33a-10069/2016).

If the administrative defendant objects to the satisfaction of the stated requirements, including expressing doubts about the validity and reliability of the market value of the apartment determined in the report submitted by the administrative plaintiff, the court usually appoints a judicial appraisal examination (for example, Appeal rulings of the Moscow City Court dated July 27, 2016 in the case N 33а-13909/2016, dated 04/13/2016 in case N 33а-8878/2016). If the demands of the administrative plaintiff are satisfied, legal costs for conducting a forensic examination are reimbursed by the administrative defendant.

If, according to the expert opinion, the report submitted by the administrative plaintiff does not fully or partially comply with the requirements of the legislation on valuation activities and the requirements of federal valuation standards, the cadastral value of the apartment is established by the court in the amount of the market value of the apartment based on the conclusion of the judicial appraisal examination (for example, Appeal rulings of the Moscow City Court dated 01.02 .2017 in case No. 33a-529/2017, dated 02/01/2017 in case No. 33a-528/2017, dated 10/26/2016 in case No. 33a-39433/2016, dated 07/27/2016 in case No. 33a-13909/2016) .

It is possible that, according to the conclusion of a judicial appraisal examination, the appraisal report submitted by the administrative plaintiff complies with the requirements of the legislation on appraisal activities and the requirements of federal appraisal standards, but the value of the apartment determined by the appraiser in this report is not confirmed. In this case, the court also comes to the conclusion that the cadastral value of the apartment should be established in the amount of its market value based on the conclusion of a forensic examination (for example, Appeal rulings of the Moscow City Court dated November 16, 2016 in case No. 33a-43225/2016, dated September 14. 2016 in case No. 33a-31786/2016).

It is necessary to take into account that if the results of the next cadastral assessment applicable to the disputed apartment are approved and entered into the state real estate cadastre (before 01/01/2017)/USRN (from 01/01/2017) during the consideration of the case, the administrative plaintiff does not have the right to change the requirements in the manner of . 1 tbsp. 46 CAS RF and challenge the results of the next cadastral assessment. In this case, the administrative plaintiff has the right to apply to the court with an independent demand, presenting the relevant evidence (clause 16 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28).

When deciding to establish the cadastral value of an apartment equal to its market value, the court has the right to set the market value in a different amount than indicated in the administrative statement of claim challenging the results of determining the cadastral value (paragraph 2 of clause 24 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated 06/30/2015 No. 28, Appeal ruling of the Moscow City Court dated September 14, 2016 in case No. 33a-31786/2016).

It is important to consider that the cadastral value of an apartment, established by the court, is used to calculate the tax base for the tax period in which the application for revision of the cadastral value was submitted. It is applied before it comes into force in the manner prescribed by Art. 5 of the Tax Code of the Russian Federation, a normative legal act that approved the results of the next cadastral valuation, subject to the entry of information about the new cadastral value into the state real estate cadastre (until 01/01/2017)/USRN (from 01/01/2017) (clause 28 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated 06/30/2015 N 28).

The procedure for applying the cadastral value of an apartment established by the court for other purposes provided for by law (for example, to determine the redemption price calculated from the cadastral value) is different.

In such cases, the cadastral value of the apartment established by the court is applied from January 1 of the calendar year in which the application for revision of the cadastral value was submitted, but not earlier than the date of entry into the state real estate cadastre (before 01/01/2017)/USRN (from 01/01/2017) of the cadastral value, which was the subject of a challenge (paragraph 3, 5, article 24.20 of the Federal Law of July 29, 1998 N 135-FZ).

We draw attention to the clarifications given in the Letter of the Federal Tax Service of Russia dated June 22, 2017 N BS-4-21/11953@ “On the application of cadastral value, revised due to unreliable information about the property.”

The Letter states that in the event of an increase in the cadastral value of a property due to its revision based on unreliable information about the property, information about such cadastral value is not taken into account when determining the tax base for the corresponding tax in this and previous tax periods.

If the cadastral value of a property is reduced due to its revision on the basis of unreliable information about the property, information about such cadastral value may be taken into account when determining the tax base for the corresponding tax in this and previous tax periods, if this is provided for by the regulatory legal act of a constituent entity of the Russian Federation on the approval of the cadastral value .

The administrative plaintiff must pay the state fee in accordance with paragraphs. 7 clause 1 art. 333.19 of the Tax Code of the Russian Federation in relation to each apartment, the cadastral value of which he disputes (clause 30 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of June 30, 2015 N 28). It is worth considering that the state duty is paid in respect of each property whose cadastral value is disputed. In cases and in the manner established by the Tax Code of the Russian Federation, benefits for the payment of state duties may be applied (Article 104 of the Code of Arbitration Code of the Russian Federation).

The RF CAS also provides for the possibility of applying benefits for reimbursement of costs associated with the consideration of an administrative case (Article 107 of the RF CAS).

To make a decision in favor of the administrative plaintiff when filing a claim to challenge the results of determining the cadastral value of an apartment, it is necessary to prove the circumstances indicated in the table.

Note. In this material, the table contains circumstances to be proven and evidence taking into account the explanations given in the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28, and taking into account the provisions of the CAS of the Russian Federation. There are no judicial acts of the Moscow City Court on cases related to challenging the cadastral value of an apartment, which was incorrectly determined due to the use of unreliable information about the apartment or a mistake made.

To make a decision in favor of the plaintiff when considering a claim for compensation for personal injury, it is necessary to prove the circumstances indicated in the table:

Circumstances to be proven

Evidence that can be used to confirm these circumstances

Examples from judicial practice

The cadastral value of the apartment exceeds its market value

Report of an independent appraiser on the assessment of the market value of the apartment, confirmed by a positive expert opinion (until 08/10/2017)

Report of an independent appraiser on the assessment of the market value of the apartment (from 08/10/2017)

Conclusion of a forensic assessment examination

Testimony of the appraiser who compiled a report on the market value of the disputed property

Appeal ruling of the Moscow City Court dated February 1, 2017 in case No. 33a-529/2017

Appeal ruling of the Moscow City Court dated 02/01/2017 in case No. 33a-528/2017

Appeal ruling of the Moscow City Court dated January 25, 2017 in case No. 33a-531/2017

Appeal ruling of the Moscow City Court dated January 11, 2017 in case No. 33a-769/2017

Appeal ruling of the Moscow City Court dated November 16, 2016 in case No. 33a-43225/2016

Appeal ruling of the Moscow City Court dated October 26, 2016 in case No. 33a-39433/2016

Appeal ruling of the Moscow City Court dated September 14, 2016 in case No. 33a-31786/2016

Appeal ruling of the Moscow City Court dated July 27, 2016 in case No. 33a-13909/2016

Appeal ruling of the Moscow City Court dated June 15, 2016 in case No. 33a-19365/2016

Appeal ruling of the Moscow City Court dated April 27, 2016 in case No. 33a-10069/2016

Appeal ruling of the Moscow City Court dated April 13, 2016 in case No. 33a-8878/2016

The cadastral value of the apartment is determined incorrectly because:

When determining it, inaccurate information about the apartment was used (for example, information was incorrectly indicated in the list of real estate objects subject to state cadastral valuation; the appraiser incorrectly determined the conditions affecting the value of the apartment, in particular the location of the apartment, its emergency condition,

incorrectly applied the data when calculating the cadastral value, did not use information about the emergency condition of the apartment, etc.);

A cadastral error was made that affected the size of the cadastral value of the apartment;

A technical error was made, which resulted in incorrect entry of information about the cadastral value of the apartment into the State Property Committee (until 01/01/2017)/EGRN (from 01/01/2017)

Please pay attention! From 01/01/2017 Art. 61 of the Federal Law of July 13, 2015 N 218-FZ, which establishes the procedure for correcting errors contained in the Unified State Register of Real Estate

Cadastral certificate about the cadastral value of the apartment (until 01/01/2017)

Extract from the Unified State Register of Real Estate about the cadastral value of the apartment (from 01/01/2017)

Cadastral passport of the premises (until 01/01/2017)

Extract from the Unified State Register of Real Estate (from 01/01/2017)

Documents confirming false information about the apartment

Documents confirming the presence of a cadastral and (or) technical error

Paragraphs 11, 13 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28

Judicial practice of the Moscow City Court of the Russian Federation is not yet available (not found)

Note. This sample is based on the provisions of the CAS of the Russian Federation and clarifications of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28. This sample takes into account changes in legislation that have been in force since January 1, 2017.

Administrative claim to challenge the results of determining the cadastral value of a residential premises (apartment):

In ____________________ (court of a constituent entity of the Russian Federation)

Administrative plaintiff: ___ (full name) ___

Representative of the Administrative Plaintiff: Petukhov Oleg Anatolyevich

address: ________________________________,

phone: 8-929-527-81-33, 8-921-234-45-78,

email mail: _____________________________

Administrative respondent: _____________

____________ (Name) ____________

address: ________________________________,

telephone: ______________________________,

email mail: _____________________________

State duty: _____________________ rub.

Administrative claim

to challenge the results of the determination

cadastral value of residential premises (apartments)

The administrative plaintiff owns an apartment located at the address: __________________________, with cadastral number _______________ (hereinafter referred to as the Apartment). The Administrative Plaintiff's ownership of the Apartment is confirmed by a notarized copy (before 08/10/2017)/copy (from 08/10/2017) of the title or title document (certificate of ownership (before 07/15/2016)/certificate of state registration of rights (before 07/15/2016 )/extract from the Unified State Register of Rights to Real Estate and Transactions with It No. _____, issued by "___" ________ _____ (from July 15, 2016)/extract from the Unified State Register of Real Estate No. _____, issued by "___" ________ _____ (from 01/01/2017)/other documents).

In accordance with the Decree of the Moscow Government dated "___" ________ _____, N _____, the cadastral value of the Apartment as of "___" ________ _____ was approved in the amount of __________.

Taking into account the specified legal act, according to the state real estate cadastre (until 01/01/2017)/USRN (from 01/01/2017), the cadastral value of the Apartment is ______ (__________) rubles, which is confirmed by a cadastral certificate of the cadastral value of the Apartment dated "___" ________ _____ g . N _____ (until 01/01/2017)/extract from the Unified State Register of Real Estate on the cadastral value of the Apartment (from 01/01/2017), as well as a cadastral passport of the premises dated "___" ________ _____ (until 01/01/2017)/extract from the Unified State Register of Real Estate (from 01/01/2017) .2017)/other documents.

The market value of the Apartment as of "___" ________ _____ is ______ (__________) rubles, as evidenced by the report of an independent appraiser ________ on the assessment of the market value of the Apartment dated "___" ________ _____ N _____, confirmed by a positive expert opinion _____________ dated "___" ________ _____ N _____ (until 08/10/2017)/report of an independent appraiser ________ on the assessment of the market value of the Apartment from "___" ________ _____ N _____ (from 08/10/2017)/other documents.

The indicated cadastral value of the Apartment exceeds/significantly exceeds its market value. This circumstance violates the rights and legitimate interests of the Administrative Plaintiff, since it entails an increase in its tax obligations, in particular for the payment of property tax for individuals/others.

The cadastral value of the Apartment is determined incorrectly because:

In determining it, inaccurate information about the Apartment was used, namely: information about the Apartment was incorrectly indicated in the list of real estate objects subject to state cadastral valuation / the appraiser incorrectly determined the conditions affecting the value of the Apartment, in particular the location of the Apartment, its emergency condition / the appraiser incorrectly applied the data when calculating the cadastral value of the Apartment/other.

This is evidenced by a cadastral certificate on the cadastral value of the Apartment dated "___" ________ _____, N _____ (until 01/01/2017)/extract from the Unified State Register of Real Estate on the cadastral value of the Apartment (from 01/01/2017), as well as a cadastral passport of the premises dated "___" ________ _____ (until 01/01/2017)/extract from the Unified State Register (from 01/01/2017)/other documents confirming false information about the Apartment.

A cadastral error was made (before 01/01/2017)/error (from 01/01/2017), which affected the size of the cadastral value of the Apartment, as evidenced by the following documents: _______.

A technical error was made (before 01/01/2017)/error (from 01/01/2017), which resulted in incorrect entry of information about the cadastral value of the Apartment into the state real estate cadastre (before 01/01/2017)/USRN (from 01/01/2017), as evidenced by the following documentation: _______.

Incorrect determination of the cadastral value of the Apartment violates the rights and legitimate interests of the Administrative Plaintiff, since it entails an incorrect determination of his tax obligations, in particular for the payment of personal property tax/other.

From 01/01/2017: according to clause 1, part 5, art. 8 of the Federal Law of July 13, 2015 N 218-FZ “On State Registration of Real Estate”, additional information about the real estate property is entered into the real estate cadastre, including information about the cadastral value of the real estate property.

Until 01/01/2017: according to clause 11, part 2, art. 7 of the Federal Law of July 24, 2007 N 221-FZ “On the State Real Estate Cadastre”, the state real estate cadastre, among other information about the unique characteristics of the real estate property, includes information on the cadastral value of the real estate property in the amount of information determined by the procedure for maintaining the state real estate cadastre.

Article 24.18 of the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation” (hereinafter referred to as the Federal Law of July 29, 1998 N 135-FZ) defines the procedure for considering disputes regarding the results of determining the cadastral value.

By virtue of Part 2 of Art. 24.18 of the Federal Law of July 29, 1998 N 135-FZ, the results of determining the cadastral value can be challenged by individuals if the results of determining the cadastral value affect the rights and obligations of these persons, in court or a commission for the consideration of disputes about the results of determining the cadastral value.

According to Part 11 of Art. 24.18 of the Federal Law of July 29, 1998 N 135-FZ, the basis for revising the results of determining the cadastral value is the unreliability of information about the property used in determining its cadastral value; establishing in relation to a real estate object its market value on the date as of which its cadastral value was established.

In accordance with Part 4 of Art. 24.18 of the Federal Law of July 29, 1998 N 135-FZ, in case of challenging the results of determining the cadastral value, the market value of the property must be established as of the date as of which its cadastral value was established.

From 01/01/2017: based on paragraph. 3, 4 tbsp. 24.20 of the Federal Law of July 29, 1998 N 135-FZ, information on cadastral value is used for the purposes provided for by the legislation of the Russian Federation, from the date of their entry into the Unified State Register of Real Estate, with the exception of cases provided for in Art. 24.20 of the Federal Law of July 29, 1998 N 135-FZ. In case of correction of a technical error in the information of the Unified State Register of Real Estate on the value of the cadastral value, information on the cadastral value is used for the purposes provided for by the legislation of the Russian Federation, from the date of entry into the Unified State Register of Real Estate of the relevant information containing the technical error.

Until 01/01/2017: based on para. 3, 4 tbsp. 24.20 of the Federal Law of July 29, 1998 N 135-FZ, information on cadastral value is used for the purposes provided for by the legislation of the Russian Federation, from the date of their entry into the state real estate cadastre, with the exception of cases provided for in Art. 24.20 of the Federal Law of July 29, 1998 N 135-FZ. In case of correction of a technical error in the information of the state real estate cadastre on the value of the cadastral value, the information on the cadastral value is used for the purposes provided for by the legislation of the Russian Federation, from the date of entry into the state real estate cadastre of the relevant information containing the technical error.

From 01.01.2017: by virtue of paragraph. 5 tbsp. 24.20 of the Federal Law of July 29, 1998 N 135-FZ in the event of a change in the cadastral value by decision of a commission or court in the manner established by Art. 24.18 of the Federal Law of July 29, 1998 N 135-FZ, information on the cadastral value established by a decision of a commission or court is applied for the purposes provided for by the legislation of the Russian Federation from January 1 of the calendar year in which the corresponding application for revision of the cadastral value was submitted, but not earlier than the date of entry of the cadastral value into the Unified State Register of Real Estate, which was the subject of a challenge.

Until 01.01.2017: by virtue of paragraph. 5 tbsp. 24.20 of the Federal Law of July 29, 1998 N 135-FZ in the event of a change in the cadastral value by decision of the commission for the consideration of disputes about the results of determining the cadastral value or the court in the manner established by Art. 24.18 of the Federal Law of July 29, 1998 N 135-FZ, information on the cadastral value established by a decision of a commission or court is applied for the purposes provided for by the legislation of the Russian Federation from January 1 of the calendar year in which the corresponding application for revision of the cadastral value was submitted, but not earlier than the date of entry into the state real estate cadastre of the cadastral value, which was the subject of a challenge.

In accordance with the above, guided by Art. Art. 24.18, 24.20 of the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation”, clause 1, part 5, art. 8 of the Federal Law of July 13, 2015 N 218-FZ “On State Registration of Real Estate” (from January 1, 2017), clause 11, part 2, art. 7 of the Federal Law of July 24, 2007 N 221-FZ “On the State Real Estate Cadastre” (until January 1, 2017), art. Art. 125, 126, 245, 246 of the Code of Administrative Procedure of the Russian Federation,

1. Establish the cadastral value of the Apartment in the amount of its market value ______ (__________) rub.

2. Oblige the Administrative Defendant to enter into the state real estate cadastre (until 01/01/2017)/USRN (from 01/01/2017) as the cadastral value of the Apartment its market value in the amount of ______ (__________) rubles.

1. Change the cadastral value of the Apartment, setting it in the amount of ______ (__________) rubles.

2. Oblige the Administrative Defendant to enter into the state real estate cadastre (until 01/01/2017)/USRN (from 01/01/2017) the cadastral value of the Apartment in the amount of ______ (__________) rubles.

Applications:

1. Evidence confirming the Administrative Plaintiff’s ownership of the Apartment: a notarized copy (before 08/10/2017)/copy (from 08/10/2017) of the title or title document for the Apartment (certificate of ownership of the Apartment dated "___" ______ ___ N ___ (until 07/15/2016)/certificate of state registration of rights (until 07/15/2016)/extract from the Unified State Register of Rights to Real Estate and Transactions with It N _____, issued by "___" ________ _____ (from 07/15/2016 )/extract from the Unified State Register of Real Estate N _____, issued by "___" ________ _____ (from 01/01/2017)/other documents confirming the ownership of the Administrative Plaintiff to the Apartment).

2. Evidence confirming the cadastral value of the Apartment: cadastral certificate on the cadastral value of the Apartment dated "___" ________ _____ city N _____ (until 01/01/2017)/extract from the Unified State Register of Real Estate on the cadastral value of the Apartment (from 01/01/2017) (cadastral passport of the premises dated "___" ________ _____ (until 01/01/2017)/extract from the Unified State Register of Real Estate (from 01/01/2017)/other documents).

3. Evidence confirming the market value of the Apartment: a report of an independent appraiser ________ on the assessment of the market value of the Apartment from "___" ________ _____, N _____, confirmed by a positive expert opinion _____________ from "___" ________ _____, N _____ (until 08/10/2017) /report of an independent appraiser ________ on the assessment of the market value of the Apartment dated "___" ________ _____ city N _____ (from 08/10/2017)/other documents.

4. Evidence confirming the incorrectly determined cadastral value of the Apartment: cadastral certificate about the cadastral value of the Apartment dated "___" ________ _____ city N _____ (until 01/01/2017) / extract from the Unified State Register of Real Estate about the cadastral value of the Apartment (from 01/01/2017), as well as cadastral passport of the premises from "___" ________ _____ (until 01/01/2017)/extract from the Unified State Register (from 01/01/2017)/other documents confirming inaccurate information about the Apartment/documents confirming the presence of a cadastral error (until 01/01/2017)/ documents confirming the presence of a technical error (before 01/01/2017)/documents confirming the presence of an error (from 01/01/2017)/other documents.

5. Copies of the administrative statement of claim and documents attached to it to the Administrative Defendant.

6. Receipt for payment of state duty.

7. Documents for the representative of the Administrative plaintiff who signed the administrative claim, who is not a lawyer: power of attorney of the representative from "___" ______ ___, N ____; a document confirming that the representative has a higher legal education (Article 55 of the CAS RF).

8. Documents for the representative of the Administrative plaintiff, who signed the administrative claim, who is a lawyer: order from “___” ______ ___, N ____, issued by a lawyer; power of attorney from "___" ______ ___ city N ___ (in cases provided for by the CAS of the Russian Federation) (Articles 55, 57 of the CAS of the Russian Federation).

"___" __________ ____ G.

Representative of the Administrative Plaintiff:

_________________/Petukhov O.A./

(signature) (full name)

Judicial acts attached to the administrative claim.