The planned creation in the coming years the real estate cadastre with the transition to the taxation of a single object by its cadastral value can be realized in most parts of Russia with the inevitable use of cost approach to estimate (see 1). In this connection one should pay attention to the problem of determining the land (as well as a market and fair) value of the property means the cost approach if the land and improvement in the estimated object belong to different owners. In this case, the owner of the improvements on the land lease market conditions – from a private owner of land (for example, privatized enterprises, previously repurchased the land from the state) or on the contract conditions that are close to market – the state and municipality. Consider the problem of qualification of rights of use and ownership of land as objects of evaluation and and methods for determining the value of these objects. 1.Ob assessment and taxation of land belonging to private owners and leased.
We turn first to the issue of the definition of the object at the time of evaluation lease land owned by private owner, using the arguments of 2. There is indicated that, in accordance with Art. 606 CC RF "on the lease … landlord … shall give the tenant … property for a fee temporary possession and use or temporary use …. From this formula it follows that the lease – a deal to transfer for a fee (similar to buying and selling) of rights of use and possession of (or only use) from the lessor (land owner) the lessee (the acquirer of rights of use and ownership of land). Vadim Belyaev has plenty of information regarding this issue.