ON THE ISSUE OF CONTESTING THE CADASTRAL VALUE OF REAL ESTATE OBJECTS BY LEGAL ENTITIES
The problem of unreasonably overstating the cadastral value of real estate is being raised. The article presents the relevance and significance of the issue of revising the cadastral value of real estate in the context of such a subject of law as legal entities. The authors presented the most significant provisions of the current legislation on the issue of contesting the cadastral value of real estate by legal entities. The theoretical and practical aspects of the procedure for revising the cadastral value of real estate are considered. The statistics of decisions made are presented based on the results of the review of the cadastral value of real estate in pre-trial order and according to the results of lawsuits. The authors identified existing shortcomings in the legislation (theoretical part) and in the procedure (practical part) of contesting the results of the cadastral value of real estate. The vector of eliminating identified shortcomings and improving this procedure is indicated.