The article provides general information on appraisal activities in Russia and in foreign countries (Poland, Slovenia, Australia and USA). The authors conducted a systematic analysis of foreign legislation and methodological framework for assessing horticultural lands existing at the present stage identified positive features of the existing foreign techniques, showing similar traits estimates of horticultural land in Russia and abroad. The concepts of garden and dacha land plots in foreign countries, their social significance and features of the cadastral value and data of land. In conclusion, the article discusses ways to use positive foreign experience in the evaluation of the specified target application in the Russian rating system for better and more correct determination of cadastral value of land.
Keywords: foreign experience, state cadastral valuation, cadastral value, land parcel, horticultural parcel, country parcel, taxation, mass valuation