It is not possible to bring to justice the appraiser who determined the cadastral value for the fact that the latter is not relevant to market price of specific real estate.

Appraisers suffer from distrust to each other, to say nothing of consumers or supervisory bodies’ attitude.

Appraiser’s public function is maintaining a fair balance between safeguard of the taxpayers’ interests and those of the state.

Evaluation of unique properties, which include architectural monuments, traditionally was one of the most complex, controversial and, therefore, interesting questions of the evaluation. At the same time one of the key stages is the process of determining the best use for the building, which gives an appraiser the opportunity to convert the concept of development of the historic buildings to the form of money, and justify giving a new function to the object, preserving its historical value.