The estimate for inheritance purposes Art. 1115 “The Place of opening the inheritance,” the third part of the Civil Code: “… The value of the property is determined on the basis of its market value.” Art. 1172 “Measures for the Protection of heritage,” the third part Russian Civil Code: “1. For the protection of heritage notary performs an inventory of the estate, in the presence of two witnesses … In the production of inventory may be present executor, heirs and appropriate representatives of the guardianship authority. According to the persons referred to in the second paragraph of this paragraph shall be by agreement between the heirs of the estate assessed.
In the absence of an agreement rating of the estate or any part thereof in respect of which no agreement is reached, is made by an independent appraiser at the expense of the person demanded assessment of the estate, with subsequent distribution of these costs among the heirs in proportion to the value received by each of them an inheritance … “. Art. 5 “The order of calculation and payment of tax,” federal law “On taxes on property rolling through inheritance or donation “from December 12, 1991 2020-1, Clause 2:” 2. Assessment of housing (apartments), cottages, garden shed, passing into the ownership of an individual by way of inheritance or gift is made bodies of public utilities or insurance.
Assessment of means of transport insurance, and other organizations who have the right to perform these actions. Assessment of other property performed by experts. ” 7. Privatization of State and Municipal Property (Federal Law “On privatization of state and municipal property” of 21 December 2001 178-FZ), Art. 12 “Pricing subject to privatization of state or municipal property, “Section 2:” 2. The initial price of the privatized state or municipal property is set in the cases provided for in this Federal Act on the basis of the evaluation report of the state or municipal property, prepared in accordance with Russian legislation on valuation activities.