Features of challenging the results of determining the cadastral value of real estate established with regard to individuals and legal entities
Due to the first paragraph of Article 24.18 of the Law on Appraisal Activities, results of determining cadastral value may be challenged by legal entities, state authorities and local self-government bodies before the Commission and in court.
Filing an application with the Commission is not mandatory for individuals (paragraph third paragraph of Article 24.18 of the Law on Appraisal Activities).
Pursuant to Chapter 3 of the Civil Code of the Russian Federation and point 2 of Article 11 of the Tax Code of the Russian Federation an individual entrepreneur - a physical person, engaging in entrepreneurial activity without establishing a legal person. In this regard, the requirements of the Law on Appraisal Activities regarding compliance with the pre-litigation procedure for submitting a complaint to the Commission do not apply to him.