Historical milestones in the formation of the institute of state cadastral assessment

the assessment of the value of real estate objects is important not only in the implementation of property rights, but also for replenishing the state treasury. Taxation in the Russian Federation directly depends on the value of the property. The presented article reveals the process of formation of such an institution as state cadastral assessment in our country. The author considers the process of normative consolidation of the value of real estate in different historical periods. In the history of Russia, there were various forms of land cadastre, but they were insufficiently developed and systematized. Land assessment was carried out mainly for tax purposes, but it was often subjective and depended on local conditions and the discretion of officials. There was no unified assessment system, which led to large differences in the assessment of similar objects in different regions. After the revolutionary upheavals of 1917, all land was nationalized, and private ownership of land was abolished. Under the planned economy, there was no full-fledged real estate market, which made market valuation of real estate irrelevant. Land valuation was carried out mainly for the purposes of taxation of collective and state farms, as well as for the accounting of state property. The transition to a market economy necessitated the creation of a real estate valuation system for the purposes of taxation, purchase and sale, pledge and other transactions. In the Russian Federation, an independent system of state cadastral valuation was formed in a short period. Its development allows us to distinguish 3 stages characterized by the formation of a regulatory legal framework, as well as its transformation based on judicial practice.

public administration, legal regulation, cadastral value, real estate valuation, history of cadastral registration, challenging cadastral value