Period of validity of the cadastral value established by the court

The cadastral value established by the court is used for calculating the tax base during the tax period in which the application for reassessment of the cadastral value was submitted, and applies until the entry into force, as provided by Article 5 of the Russian Federation Tax Code (NKT RF), of the regulatory legal act approving the results of the next cadastral assessment, provided that information about the new cadastral

costs in State Real Estate Cadastre.

For other purposes provided by legislation, such as determining rent and purchase price calculated based on cadastral value, the cadastral value established by the court cadastral value applies from January 1st of the calendar year in which the application for reviewing cadastral value was submitted, until the date of entering subsequent results of cadastral value determination into the [State Cadastre of Real Estate](/enc/27461/ "Definition of the term 'State Cadastre of Real Estate' in the legal

encyclopedias") (paragraphs third and fifth of Article 24.20 of the Law on Appraisal Activities).

It should be noted that changes in cadastral value during the consideration of a case by an appellate or cassational court are not grounds for terminating proceedings in the case, terminating proceedings in the case of an appellate or cassational complaint (representation).