The cadastral value of lands for horticultural, vegetable gardening and dacha non-profit associations factored in use-restricted zones

The authors examine the issues of determining the cadastral value of land plots intended for gardening, gardening and dacha farming, for the purpose of taxation. The influence of the status of zones with special conditions of land use on the particular use of land located in them. To assess the impact zones with special conditions of land use on the cadastral value of land plots suggest the use of expert-analytical method, in which the calculated differentiation factors allowing to adjust this price.