Review of archival cadastral value
In accordance with paragraph 7 of Article 4 of the Law on Cadastre, when changes are made to cadastre data, previously entered information in the State Real Estate Cadastre data are preserved (hereinafter referred to as archival data).
Requirement for reconsideration of the cadastral value that has become archival may be considered on the merits, if on the date of submission to the Commission or to the court the right to apply the results of such reconsideration for purposes established by legislation remains (fifth paragraph of Article 24.20 of the Law on Valuation Activities).
In the event that during the consideration of the case it is established that the disputed archival cadastral value as of the date mentioned above does not apply, the proceedings in the case are terminated on the basis of paragraph 3 of part 1 of article 128 and part 2 of article 194 of the Russian Code of Administrative Procedure (КАС РФ).
Case regarding review of cadastral value must be considered on the merits regardless of whether, prior to the court's decision, results of the next cadastral assessment have been approved or entered into the State Cadastre of Real Estate, since current legal regulation provides the applicant with the right to recalculate the tax base amount from the first day of the tax period, and for other purposes provided
by legislation, from the first day of the calendar year in which the application for reconsideration of the cadastral value was submitted, but not earlier than the date of entry into the state real estate cadastre of the cadastral value that was subject to dispute (paragraph 15 of article 378.2, paragraph 1 of article 391, paragraph 2 of article 403 of the Russian Tax Code (Nalogovyy Kodeks Rossiyskoy Federatsii), article 24.18, paragraph 5 of article 24.20 of the Law on Valuation...
(activities).
It must be taken into account that in the event of approval and entry into the [State Cadastre of Real Estate](/enc/27461/ "Definition of 'State Cadastre of Real Estate' in the legal encyclopedia) of the results of a subsequent cadastral valuation applicable to the disputed real estate object, the [applicant](/enc/31769/ "Definition of 'Applicant' in the legal encyclopedia) is not entitled to change the claims in accordance with Part 1 of Article 46 of the Russian Federation Code of Administrative Procedure (KAS RF) and to challenge the results of the subsequent cadastral valuation.
In such a case, the applicant is entitled to approach the court with an independent claim provided that the pre-trial procedure for resolving disputes is followed when required by law, and the submission of relevant evidence.