To the question concerning revision of results of land cadastral value estimation

The authors of the article analyze the situation, which appeared after recognition of possibility of establishment of property cadastral value equal to its market value. In this article is considered Russian and foreign experience of normative regulation of valuation activity in respect to establishment of value for taxation of large industrial enterprises property complex. In is concluded that from theory and practice viewpoint it is necessary to distinguish the conception «market value with the purpose of establishment of property cadastral value» from the conception «market value of property with the purpose of participating in market turnover».