Pursuant to the first paragraph of Article 24.18 of the Law on Valuation 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.
For physical persons, appealing to the Commission with such a statement is not mandatory (third paragraph of Article 24.18 of the Law on Valuation Activities).
Pursuant to Chapter 3 of the Civil Code of the Russian Federation and Paragraph 2 of Article 11 of the Russian Tax Code, an individual entrepreneur is a physical person engaging in entrepreneurial activity without forming a legal entity. In this regard, requirements of the Law on Valuation Activities regarding compliance with pre-trial procedure of appealing to the Commission do not apply to him.
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