The cadastral value of the land owned by Horns and Hooves LLC on the basis of ownership was calculated in the amount of 300 500 639 rubles. These data are entered into the state real estate cadastre on the basis of the state cadastral valuation of land plots.
Assuming that the unreliable cadastral value of the land plot is included in the state real estate cadastre, which is the basis for calculating the land tax, Horns and Hooves LLC appealed to the Arbitration Court of the Sverdlovsk Region with a request to the Rosreestr Administration for the Sverdlovsk Region to invalidate the result of the state cadastral valuation of the disputed land plot.
LLC Horns and Hooves, referring to the report prepared by the appraiser on its request, according to which the market value of the disputed land amounted to 40.650,000 rubles, indicated that the cadastral value many times higher than the market value was unreliable. Moreover, the arbitrary determination of the cadastral value of a land plot, which serves as the basis for calculating the land tax, is a violation of the principle of economic feasibility of tax established by tax legislation.
Based on the norms of current legislation, assess the appropriateness of the situation.
Taking into account the current legislation and legal positions of the Constitutional Court, analyze the procedure for determining the tax base for land tax.

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