State protectionism in cases of contesting cadastral value

The author analyzes the normative acts in the field of appraisal activity and administrative process. Identifies legal conflicts arising in connection with the entry into force of the Decree of the Government of theRussian Federation No. 3214-r. Considers judicial practice on challenging the results of the assessment of the cadastral value and shows that there are cases of violation of the principles of adversarial legal proceedings and legal norms that guarantee the taxpayer the right to protect his interests. Suggests ways to improve the situation in the field of state cadastral valuation.