Tax on uncertainty - the problem of choosing of the market value within the range of its possible values

The author substantiates the inadmissibility of imposing a real estate tax on part of the market value that relates to the uncertainty interval, since this does not lead to taxation of the taxpayer’s capital, but to market uncertainty. Methods are proposed to protect the rights of taxpayers from market uncertainty by choosing the lowest reliable value of the market value for tax purposes. It is determined that this method is already partially embodied in the legislation on cadastral valuation, and the need for its use in judicial practice is indicated.