This norm of the Tax Code of the Russian Federation corresponds with the provisions of the fifth part of Article 24.20 and Art. 24.18 of the Federal Law of July 29, 1998 No. 135-FZ "On Valuation Activities in the Russian Federation" (hereinafter Law No. 135-FZ).
In Art 24.20 of Law No. 135-FZ notes that in the event of a change in the cadastral value by decision of a commission or court in the manner prescribed by Article 24.18 of Law No. 135-FZ, there are two grounds for revising the cadastral value in the commission for resolving disputes about the results of determining the cadastral value:
inaccuracy of information about the property;
determination of the market value of the property.
At the same time, as part of the revision of the cadastral value based on the unreliability of information about the property, the commission for considering disputes about the results of determining the cadastral value does not provide for the establishment of a new cadastral value based on the results of consideration of such applications by the commission.
If the commission for the consideration of disputes on the results of determining the cadastral value Germany WhatsApp Number List of the decision to review the results of determining the cadastral value on the basis of unreliable information about the real estate object, the customer of the work on determining the cadastral value ensures the determination of the cadastral value of the real estate object in respect of which the said decision was made.
Based on the results of determining the cadastral value of a real estate object, in respect of which a decision was made to revise the cadastral value based on the unreliability of information about the property, amendments are made to the act approving the results of determining the cadastral value.
In relation to the issue under consideration, this means that the results of the state cadastral valuation of the property (revised) are included in the Decree of the Government of Moscow dated December 26, 2016 No. 937-PP (hereinafter - Decree N 937-PP) Decree of the Government of Moscow dated November 21, 2014 No. 688-PP. the cadastral value was revised and entered into the USRN on the basis of the regulatory legal acts of the subject of the Russian Federation (Government of Moscow) on the approval of the cadastral value. At the same time, by Decree No. 937-PP, the cadastral value of the property in question was increased from 87,000,000 rubles. up to 1,059,000,000 rubles
In this regard, it should be noted that according to the legal position of the Constitutional Court of the Russian Federation, expressed in the resolution of July 2, 2013 No. 17-P, the regulatory legal acts of the executive authorities of the constituent entities of the Russian Federation on the approval of the cadastral value in the part in which they generate legal consequences for taxpayers, operate in time in the manner determined by Article 5 of the Tax Code of the Russian Federation.