Abstract
In 2021, the procedure for cadastral assessment approximated to market value of real estate for real estate taxation (adopted in 2019) came into force in the Republic of Armenia, whereby a new methodology for cadastral assessment of other land fund categories of the RA was determined. The procedure does not apply to agricultural lands, which to this day are assessed and taxed according to the methodology and values that were determined in 1997. In this article, we have addressed some points of the current methodology, which, in our opinion, require revision or additional argumentation.
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