Legitimately and a practical concepts cadastral and market value of land plots

The author analyzes the theoretical and practical relationship between the concepts of cadastral and market value of land in their relationship, retrospective and contemporary practice of courts in disputes relating to challenge regulations on the approval of cadastral value of land, the cadastral value of land at its market value. The analysis is performed on the example of the practice of arbitration of the Kemerovo region, the courts of appeal and cassation of the Siberian Federal District. The author considers the case of establishing the cadastral value of land in its market value in the courts in the light of the explanations given by the highest court.