The main reasons preventing the implementation of the state cadastral registration of a land plot previously provided to a horticultural association
The provisions of Federal Law No. 218-FZ of 13.07.2015 "On State Registration of Real Estate", which entered into force on 01.01.2017 (hereinafter referred to as Law No. 218-FZ), in particular, the registration of a boundary plan of a land plot in connection with its formation by dividing a land plot previously provided to a horticultural association, the main reasons preventing the implementation of the state cadastral registration, as a result of which the state registrar makes a decision to suspend accounting actions. The author concludes that precisely defined boundaries of a land plot can become protection from legal problems that may arise with the land, and erroneous information about the area of the plot can cause incorrect determination of its cadastral value and, as a consequence, incorrect determination of the amount of land tax.