Cadastral value: a scalpel or ax?

The article deals with the assessment of real estate for tax purposes and problems of the organization of this process. The analysis of the results of past evaluations. The authors conclude that regardless of the artist, whether professional appraisers or cadastral experts from the state budget institution, the determination result of the cadastral value of the property will cater to consumers only when three conditions are met: quality inputs, effective model for determining the cadastral value, public hearing results.