Mismatch problems cadastral and market value

The article discusses problems that may arise in the implementation of property tax, calculated on the basis of the cadastral value of the property tax «property + improvement», the reasons discrepancies of inventory and market value. A comparative analysis of the formation of these values. Documents required for consideration of disputes concerning the values of the cadastral value of commissions created specifically for the pre-trial settlement of such conflicts. It is concluded that the source of the problem of mismatch of the land and market value are not appraisers, and the computational capabilities of modern systems modeling, the lack of continuous monitoring, as well as insufficient time allocated to work.