Content of the Resolutive Part of the Court's Decision in the Case of Challenging the Results of Determining the Cadastral Value
The resolutive part of the court's decision court in the case of reconsidering cadastral value must include data on the amount of cadastral value established by the court for the real estate object, which becomes the new cadastral value and is to be entered into the state cadastre of real estate (article)
If at the time of adopting the decision court information about cadastral value established as a result of conducting the next state cadastral assessment has been entered into the state real estate cadastre, the resolution part of the decision must include an indication of the period during which the cadastral value determined by the court is in effect.
Due to the fact that information regarding the date of submission of an application for reconsideration of the cadastral value must be entered into the State Cadastre of Real Estate and is used for taxation purposes and other purposes established by legislation, the date of submission of the relevant application is specified in the resolutive part of the decision.
By the Law on Appraisal Activities for legal entities, state authorities, and local self-government bodies, a mandatory pre-trial procedure for resolving disputes has been established; therefore, the date of submitting the application for the aforementioned parties is the date of contacting the Commission.
The date of submission of an application by a physical person is considered the date of filing with court or Commission, if this person filed with the Commission (paragraph five of Article 24.20 of the Law on Appraisal Activities).