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The State cadastre valuation of land are maintained by the Federal land cadastre service and its territorial bodies and under his administered by enterprises and organizations, in accordance with the decision of the Government of the Russian Federation dated August 25, 1999 No. 945 "on State cadastral land valuation" and the decision of the Government of the Russian Federation from April 8, 2000 No. 316 "on approval of the rules for State cadastral valuation of land". These works may also involve persons licensed to assessment activities.In accordance with the decisions of the Government of the Russian Federation of the State cadastre valuation of land held in the lands of all categories throughout the country and must be completed before the end of the year 2001. These works form the basis for the enactment of the draft of the second part of the tax code of the Russian Federation, indicating that when calculating land tax as the tax base is used by the cadastral value of the object of taxation, where the object of taxation is the plot. When the land tax rates will be the representative body of local self-government within 0.1 per cent to 2 per cent of the rateable value of the land.
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