Current issues of legal protection of owners with the taxation of real estate objects in Samara region

The article discusses the legal protection of owners in taxation of real estate on the example of the Samara region. The relevance of the topic is due to the large number of appeals to the court of owners disputing the results of the cadastral valuation of real estate in the region. The authors come to the conclusion that for the correct formation of the tax base, it is necessary to conduct a continuous inventory of real estate, a cadastral assessment in a timely manner established by law, and annual updating of the database of real estate.