Methodology for assessing land plots intended for subsoil use purposes

The author examines the features of land plots provided for subsoil use, caused, in particular, by environmental and infrastructural factors. A conclusion is made about the limited possibilities of using them when assessing them as analogues of plots of other purposes. He proposes to change the approach to individual and mass assessment of this group of objects, which will avoid fundamental differences in the approaches of regions to establishing the base for land tax and rent for such land plots.