Temporal effect of the act approving the results of the state cadastral valuation
When considering cases regarding the reconsideration of cadastral value, courts should bear in mind the peculiarities of the temporal effect of the normative legal act on the approval of results of state cadastral valuation.
For purposes not related to taxation (for example, for the purchase of real estate or for calculating rent), the aforementioned normative legal acts come into force from the moment of their entry into force. From that date onward, the results of determining cadastral value within the framework of state cadastral valuation are considered approved; however, they may be used from the date of entry of information on cadastral value into [State Real Estate Cadastre](/enc/27461/ "Definition of the term 'State Real Estate Cadastre' in the legal encyclopedia), except in cases provided for in paragraphs 4 to 6.
Article 24.20 of the Law on Appraisal Activities
In the part where these normative legal acts give rise to legal consequences for taxpayers, they come into force in time according to the order established by federal law for the entry into force of legislation on taxes and fees (article 5 of the Russian Tax Code (RF Tax Code)). For example, the normative legal act on approval of the results of determining cadastral value, published on December 15, 2014, for the purposes of taxation is subject to application from January 1, 2016.