The result of challenging the Commission's decision to reject an application may be the court recognizing the challenge as justified, and after September 15, 2015, the recognition that the Commission's decision does not comply with normative legal acts and violates the rights, freedoms, and legitimate interests of the administrative plaintiff (chapter 22 of the Russian Code of Administrative Procedure (RF CAP)).
At the same time, in the resolutory part of the decision court refers to the necessity of eliminating the violations by re-examining the previously submitted application (paragraph 1 of part 3 Article 227 of the Code of Administrative Procedure of the Russian Federation).
In the event that the claim challenging the Commission's decision on revising the cadastral value or determining the cadastral value at the level of market value is satisfied, the resolutive part of the court's decision should also include an instruction to exclude the cadastral value established by the Commission from the records of the state cadastre of real estate (paragraph 1 of subsection 3 Article 227 of the Russian Code of Administrative Procedure (KAS RF), paragraph thirty-nine of Article 24.18,
According to paragraphs thirty-seven and thirty-eight of article 24.18 of the Law on Valuation Activities, the decision to reject an application for reviewing the cadastral value, as well as the Commission's inaction manifested by failure to consider the application for reviewing the cadastral value within the term established by law, are conditions for legal entities, state authorities, and local self-government bodies to apply to [court](/enc/31724/ "Definition of the term 'Court' in the legal encyclopedia) with a request to review the cadastral value and cannot be subject to
disputes during consideration of applications for reconsideration of cadastral value
Legislation [/enc/32121/ "Definition of the term 'legislation' in the legal encyclopedia"] on taxes and fees presupposes the establishment of taxes having an economic basis. In this regard, the court based on the evidence available in the case has the right to determine the market value in a different amount than indicated in the statement challenging the results of the cadastral valuation determination, including in cases where the applicant raises objections regarding the evidence presented concerning another market value of the real estate object ([article](/enc/32056/ "Definition of the term 'article' in the legal
encyclopedias") Article 45 of the Code of Administrative Offenses of the Russian Federation (КАС РФ), paragraph 3 Article 3 of the Tax Code of the Russian Federation (НК РФ)).
The court's acceptance of the withdrawal of claims and termination of proceedings in the case, as well as refusal to satisfy an application for reconsideration of the cadastral value, prevent resubmitting an application for reconsideration of the cadastral value established on the same date regarding the same real estate object (paragraph 4 of part 1 of article 128, paragraph 2 of part 1 article 194 of the Russian Code of Administrative Procedure).
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