ABOUT THE SITUATION OF CONTESTING THE CADASTRAL VALUE OF LAND
The article analyzes the mechanism of contesting the cadastral value of land in connection with the activities of tax authorities. The author notes that based on the new established cadastral value, recalculation in previous tax periods and their additional accrual is not possible, provided that the cadastral value was understated and false information was used. In this case, there is not only a need, but also an opportunity to challenge the original cadastral value of the property.