Rules for determining the amount of rent for state-owned land plots - Rossiyskaya Gazeta. Legislative framework of the Russian Federation Methodological guidelines for calculating rent

Decree of the Government of the Russian Federation of July 16, 2009 N 582 “On the basic principles for determining rent when leasing land plots, which are in state or municipal ownership, and on the Rules for determining the amount of rent, as well as the procedure, conditions and terms for paying rent for lands owned by the Russian Federation" (with amendments and additions)

Decree of the Government of the Russian Federation of July 16, 2009 N 582
"On the basic principles for determining rent when leasing land plots owned by the state or municipally, and on the Rules for determining the amount of rent, as well as the procedure, conditions and terms for paying rent for lands owned by the Russian Federation"

1. Approve the attached:

4. The Ministry of Economic Development of the Russian Federation shall develop and approve, before January 1, 2018, methodological recommendations for the application of the basic principles approved by this resolution for determining rent when leasing land plots that are in state or municipal ownership.

Basic principles
determination of rent when leasing land plots in state or municipal ownership
(approved by resolution

With changes and additions from:

Rent when leasing land plots in state or municipal ownership is determined based on the following basic principles:

the principle of economic feasibility, according to which the rent is set in an amount corresponding to the profitability of the land plot, taking into account the category of land to which such land plot is classified and its permitted use, as well as taking into account state regulation of tariffs for goods (work, services) of organizations carrying out economic activities on such a land plot, and subsidies provided to organizations operating on such a land plot;

the principle of predictability in calculating the amount of rent, according to which in the regulatory legal acts of the authorities state power and organs local government determines the procedure for calculating rent and cases in which it is possible to revise the amount of rent in unilaterally at the request of the lessor;

the principle of maximum permissible simplicity in calculating rent, according to which it is possible to determine rent on the basis cadastral value;

the principle of preventing the deterioration of the economic condition of land users and landowners when they re-register their rights to land plots, according to which the amount of rent established in connection with the re-registration of rights to land plots should not exceed more than 2 times the amount of land tax in relation to such land plots;

the principle of taking into account the need to support socially significant activities by establishing the amount of rent within limits not exceeding the amount of land tax, as well as protecting the interests of persons exempt from paying land tax;

the principle of prohibition of unjustified preferences, according to which the procedure for calculating the amount of rent for land plots belonging to the relevant public legal entity and classified as the same category of land, used or intended for the same types of activities and provided on the same grounds, should not differ;

the principle of taking into account the presence of restrictions provided for by the legislation of the Russian Federation on the right to acquire ownership of a land plot occupied by a building, structure, by the owner of this building, structure, according to which the amount of rent should not exceed the amount of land tax established in relation to those intended for use for similar purposes and land plots occupied by buildings and structures, for which there are no specified restrictions on the right to acquire ownership.

Rules
determining the amount of rent, as well as the procedure, conditions and terms for paying rent for lands owned by the Russian Federation
(approved by Decree of the Government of the Russian Federation dated July 16, 2009 N 582)

With changes and additions from:

June 20, August 19, October 26, 2011, January 14, February 22, October 30, 2014, May 5, 2017, December 21, 2018

1. These Rules determine the methods for calculating the amount of rent, as well as the procedure, conditions and terms for paying rent for land plots owned by the Russian Federation and located on the territory of the Russian Federation.

Rent for the use of land plots owned by the Russian Federation and located outside the territory of the Russian Federation is charged based on market value these land plots, taking into account the law of the country where such land plots are located, if international treaties not stated otherwise. The procedure, conditions and terms for paying rent for the specified land plots are determined by the lease agreement for such land plots without taking into account the provisions of these Rules.

2. The amount of rent for the lease of land plots owned by the Russian Federation and located on the territory of the Russian Federation (hereinafter referred to as land plots), per year (hereinafter referred to as rent) is determined by the federal authorities executive branch exercising the powers of the owner in relation to such land plots (hereinafter - federal authorities executive power), unless otherwise provided by federal laws, in one of the following ways:

a) based on the cadastral value of land plots;

c) in accordance with rental rates or guidelines for its calculation, approved by the Ministry of Economic Development of the Russian Federation;

d) based on the market value of the right to lease land plots, determined in accordance with the legislation of the Russian Federation on valuation activities.

3. In the case of a land plot being leased without holding a tender for the purposes specified in this paragraph, the rent is determined on the basis of the cadastral value of the land plot and is calculated in the amount of:

a) 0.01 percent in relation to:

a plot of land provided to an individual or legal entity entitled to exemption from payment of land tax in accordance with the legislation on taxes and fees;

land plot provided to an individual entitled to a reduction tax base when paying land tax in accordance with the legislation on taxes and fees, if the tax base as a result of a reduction by a tax-free amount is taken equal to zero;

a plot of land provided to an individual who has the right to reduce the tax base when paying land tax in accordance with the legislation on taxes and fees, if the amount of the tax deduction is less than the size of the tax base. In this case, a rate of 0.01 percent is established for rent equal to the amount of such deduction;

a land plot withdrawn from circulation, if the land plot in cases established by federal laws can be leased;

a land plot contaminated with hazardous waste, radioactive substances, subjected to pollution, contamination and degradation, with the exception of cases of conservation of lands with their withdrawal from circulation;

land plot provided for the location of diplomatic missions foreign countries and consular offices in the Russian Federation, unless otherwise established by international treaties;

c) 0.6 percent in relation to:

a plot of land provided to a citizen for individual housing construction, personal farming, gardening, vegetable gardening, haymaking or grazing of farm animals;

a plot of land provided to a peasant (farm) enterprise for the peasant (farm) enterprise to carry out its activities;

a plot of land intended for agricultural production;

d) 1.5 percent in relation to:

a land plot in the event of concluding a lease agreement in accordance with paragraph 5 of Article 39.7 of the Land Code of the Russian Federation, but not higher than the amount of land tax calculated in relation to such a land plot;

a land plot in cases not specified in subparagraphs "a" - "c" of paragraph 3 and paragraph 5 of these Rules, provided to the owner of buildings, structures, whose right to acquire ownership of a land plot is limited by the legislation of the Russian Federation, but not higher than the amount of land tax, established in relation to land plots intended for use for similar purposes and occupied by buildings and structures, for which there are no specified restrictions on the right to acquire ownership;

e) 2 percent in relation to:

a plot of land provided to a subsoil user for carrying out work related to the use of subsoil;

a plot of land provided without holding a tender, on which there are no buildings, structures, objects of unfinished construction, in cases not specified in subparagraphs "a" - "d" of this paragraph and paragraph 5 of these Rules.

4. In the case of concluding a lease agreement for a land plot at an auction for the right to conclude a lease agreement for a land plot, the annual amount of rent for the land plot or the amount of the first rent payment for the land plot is determined based on the results of these auctions.

5. Rent is calculated in accordance with rental rates or guidelines for its calculation, approved by the Ministry of Economic Development of the Russian Federation, in relation to land plots that are provided without tendering for the placement of:

highways, including their structural elements and road structures, production facilities(structures used for major repairs, repairs and maintenance of highways);

public and non-public railway transport infrastructure;

metro lines;

power lines, communication lines, including linear cable structures;

pipelines and other facilities used in the field of heat, water supply, water disposal and wastewater treatment;

facilities directly used for disposal (disposal) of solid household waste;

objects of the Unified Gas Supply System, oil pipelines, gas pipelines and other pipelines of similar purposes, their structural elements and structures that are an integral technological part of these objects;

hydroelectric power stations, thermal power stations and other power stations, their servicing structures and facilities, facilities electric grid facilities and other electric power facilities determined by the legislation of the Russian Federation on the electric power industry;

space infrastructure facilities;

objects located within the territory of the special economic zone;

airfields, heliports and landing sites, airports, objects of the unified air traffic management system;

infrastructure of sea and river ports, transshipment complexes (terminals), hydraulic structures, ship lay-up points and facilities ensuring the safety of navigation;

communication networks and engineering infrastructure facilities providing on-air terrestrial broadcasting of all-Russian mandatory public television and radio channels;

sports facilities;

facilities, construction, reconstruction and major repairs of which were carried out in accordance with the Program for the construction of Olympic facilities and the development of the city of Sochi as a mountain climatic resort (hereinafter referred to as the Construction Program), facilities capital construction included in the list of Olympic venues and activities related to their construction that are not included in the Construction Program, approved by the supervisory board of the State Corporation for the construction of Olympic venues and the development of the city of Sochi as a mountain climatic resort.

5.1. If, in relation to a land plot provided to the owner of buildings, structures, whose right to acquire ownership of the land plot is limited by the legislation of the Russian Federation, the amount of rent calculated in accordance with paragraph 5 of these Rules exceeds the amount of land tax established in relation to those intended for used for similar purposes and occupied by buildings and structures of land for which there are no specified restrictions on the right to acquire ownership, the amount of rent is determined in the amount of land tax.

6. The annual rent for the land plot on which buildings, structures, unfinished construction objects are located, in cases not specified in paragraphs 3 - 5 of these Rules, is determined as a quotient, obtained by dividing the market value of the lease right, calculated for the entire the lease term of the land plot and determined in accordance with the legislation of the Russian Federation on valuation activities, for total term land lease agreement.

7. If, after 3 years from the date of provision of a land plot for lease for housing construction, with the exception of cases of provision of land plots for individual housing construction, a real estate object built on the land plot has not been put into operation, the rent for the land plot is set in the amount not less than 2 times the tax rate of land tax on the corresponding land plot, unless otherwise established by the land legislation of the Russian Federation.

8. When concluding a lease agreement for a land plot, the federal executive authorities stipulate in such an agreement the cases and frequency of changes in the rent for the use of the land plot. In this case, the rent annually, but not earlier than a year after the conclusion of the land lease agreement, is changed unilaterally by the lessor to the amount of the inflation rate established in the federal law on federal budget for the next financial year and planning period, which is applied annually as of the beginning of the next financial year, starting from the year following the year in which the specified lease agreement was concluded.

In case of clarification of the conditions provided for in paragraphs 3 and these Rules, in accordance with which the amount of rent for a land plot is determined, the rent is subject to recalculation, but not more than once a year.

9. When concluding a lease agreement for a land plot, according to which the rent is calculated on the basis of the cadastral value of the land plot, the federal executive authorities provide in such an agreement for the possibility of changing the rent in connection with a change in the cadastral value of the land plot. In this case, the rent is subject to recalculation as of January 1 of the year following the year in which the change in cadastral value occurred. In this case, rent indexation taking into account the inflation rate specified in paragraph 8 of these Rules is not carried out.

10. When concluding a lease agreement for a land plot, in accordance with which the rent is calculated based on the results of an assessment of the market value of the right to lease a land plot, the federal executive authorities provide in such an agreement the possibility of changing the rent in connection with a change in the market value of the right to lease a land plot, but no more than once every 5 years. In this case, the rent is subject to recalculation as of January 1 of the year following the year in which the assessment was carried out, carried out no more than 6 months before the recalculation of the rent.

In the event of a change in the market value of the lease right, the inflation rate specified in paragraph 8 of these Rules does not apply.

11. If there are several persons on the lessee’s side, the rent for each of them is determined in proportion to their share in the right to the leased property in accordance with the land lease agreement.

12. When concluding a lease agreement for a land plot, the federal executive authorities provide in such an agreement that the rent is transferred at least once every six months in non-cash form to the accounts of territorial bodies of the Federal Treasury for its distribution by the specified territorial bodies in accordance with the budget legislation of the Russian Federation.

The basic principles for determining the rental fee for land plots in state or municipal ownership have been established. In particular, the amount of rent must be economically justified, i.e., correspond to the profitability of the site, taking into account the category of land and its permitted use. The procedure for calculating the fee (including the basis for rent revision) must be determined regulatory legal act the relevant authority.

When re-registering rights to land plots, the amount of rent should not exceed more than 2 times the amount of land tax in relation to such plots. For tenants carrying out socially significant activities, the rent should not exceed the land tax.

The procedure for calculating and paying rent for plots owned by the Russian Federation is regulated. The amount of rent for them is determined by the Federal Property Management Agency. By general rule the rent is calculated as a percentage of the cadastral value of the plot. The percentage depends on the category of land and its permitted use. At the same time, for persons who have benefits for paying land tax, a minimum percentage (0.01) is provided.

If the right to conclude a lease agreement is acquired at an auction, the rent is determined based on the results of such auctions. The rental fee for plots provided for integrated development for housing construction purposes is determined based on the results of the auction. The procedure for calculating rent for plots provided for the placement of roads, transport infrastructure, and linear facilities is established by the Ministry of Economic Development of Russia. In other cases, the rent amount is determined based on the market value of the site.

Increased rental rates are provided for cases of “prolonged housing construction”. If, after 3 years from the date of lease of the plot, a residential building (except for individual houses) has not been put into operation, the fee is set at no less than 2 land tax rates.

Decree of the Government of the Russian Federation of July 16, 2009 N 582 “On the basic principles for determining rent when leasing land plots in state or municipal ownership, and on the Rules for determining the amount of rent, as well as the procedure, conditions and terms for paying rent for land owned by the Russian Federation"

Fedotova Marina Alekseevna,
Doctor of Economics, Professor, Vice-Rector of the Financial Academy under the Government of the Russian Federation, President of the SMAO;
Semenova Evgenia Alexandrovna,
General Director of the NP “League of Land Appraisers”, member of the expert council of the Small Administrative Okrug;
Prorvich Vladimir Antonovich,
Doctor of Technical Sciences, Prof., Head. Department of Economics of Urban Land Use, Moscow state university geodesy and cartography, chairman of the Committee of Land and Property Relations of the Moscow Association of Entrepreneurs, chairman of the scientific and methodological council of the Small Administrative Okrug.

A generalization of the real practice of appraisers in determining the amount of rent based on the results of the assessment of urban land plots showed that one of the most serious problems in this area is the lack of appropriate regulatory and methodological support. Current legislation provides for the need to establish general principles for determining rent for land by the Government of the Russian Federation. However, to date, such decisions have not yet been made.

In the report “On measures to implement land reform” for the meeting of the Government of the Russian Federation on February 10, 2005, Minister of the Ministry of Economic Development and Trade G.O. Gref formulated a proposal to establish rent in the amount of 3% of the cadastral value of land plots. However, the same report noted that “ There are no legal definitions of fundamental concepts in the current legislation cadastral valuation, namely, the concept of the cadastral valuation itself, the definition of its object, as well as the concept of cadastral value. The absence of such definitions contributes to uncertainty, ambiguity and lack of uniformity in cadastral valuation activities.

The current legislation practically does not regulate the procedure and powers for conducting cadastral assessments and approving the results. In particular, the authority to organize work on the state cadastral valuation of land and approve the results has not been established federal law, which provides grounds for challenging in court the legality of government decisions to approve the results of cadastral valuation. The procedure established by the Government of the Russian Federation provides for the approval of the results of cadastral valuation work by executive authorities of the constituent entities of the Russian Federation. At the same time, the regulatory legal acts do not contain grounds on which the bodies of the constituent entities of the Russian Federation can refuse to approve the presented results or make changes to them. According to information from Rosnedvizhimost on the results of a random audit of 29 constituent entities of the Russian Federation, in 14 of them it was revealed that the approved indicators differed from those calculated and agreed upon at the federal level and at the level of local self-government, that is, in fact, the principles of using the assessment of the value of land plots were violated and the current regulatory approach to determining the value of land for tax purposes.

Regulatory legal acts the issues of notifying the taxpayer about the cadastral value of the land plot owned by him have not been resolved and the taxpayer’s ability to pre-trial procedure resolve disputes related to the correct determination of the cadastral value of the land plot in his ownership. The possibility of pre-trial dispute resolution also acquires great value, in the event that the results of the cadastral valuation will be used to determine redemption prices when re-registering the right of permanent perpetual use of land plots.

The current methodological basis of the state cadastral land valuation system needs to eliminate shortcomings. In particular, significant questions are raised by the capitalization rate and the amount of absolute rent included in the methodology of the state cadastral valuation of agricultural land, as well as the high cadastral value of plots for industrial enterprises located on settlement lands). In addition, the methods provide for the calculation of specific indicators and do not regulate the issues of determining the cadastral value of an individual land plot.

The current legislation does not regulate the frequency of state cadastral valuation for various categories of land, as well as the procedure for updating information on the cadastral value of land plots stored in the databases of the automated system of the state land cadastre and provided to tax authorities for tax purposes."

Let us emphasize once again that the above-mentioned shortcomings of the cadastral valuation reflect the position of the ministry itself, which is responsible for carrying out land reform in the country. The authors are ready to identify with the respected minister in such harsh assessments of the organizations under his jurisdiction. We are ready to provide all possible assistance to quickly correct the noted shortcomings, which is written about repeatedly and in detail in our publications. Moreover, the scientific and methodological council of the SMAO has developed a work program to create standards and rules for valuation, including land rent. This is a large and quite lengthy work, the first stage of which we hope to complete by the end of the year. However, a practical question arises: what should practicing appraisers who carry out appraisal work on this topic on the instructions of the Federal Property Management Agency and its territorial divisions do now, before these problems are radically resolved at a high level?

A number of conceptual proposals for solving this problem were formulated in our previous publication in the first bulletin of the SMAO. Their discussion with our colleagues at regional meetings of appraisers of the Southern federal district in Rostov-on-Don in April 2005 and the Ural Federal District in Tyumen in May 2005 made it possible to take the next step in the preparation of temporary methodological recommendations for determining rent for land plots in public ownership, based on the results of their proper assessment. Due to the limited space of this publication, we will present only a few of them.

It is well known that the concept of “market value” is interpreted in the law “On Valuation Activities” as the most probable price for the alienation of an object on the open market. At the same time, the concept of “alienation” for a real estate object, according to current legislation, means the completion of a transaction certain type. But for objects that are publicly and privately owned, the list of possible transactions and the rules for their implementation are fundamentally different. Therefore, the direct transfer of rules and methods for assessing objects that are privately owned and in free market circulation to public property inevitably leads to gross errors.

Due to the specifics of Russian civil, land, town planning and other related legislation, instead of single real estate objects, where both the land plot and the building located on it are privately owned, appraisers have to deal with completely different objects - land and property complexes. Their distinctive feature is that the land plot and the building have completely different legal titles, for which different procedures for completing transactions are provided.

Moreover, it often turns out not only that the building is privately owned, but the land plot is state property of the Russian Federation or a constituent entity of the Russian Federation. In many cases, the appraiser is tasked with determining the market value of a land and property complex in which the building is under the right of operational management, and the land plot is for permanent (indefinite) use. It is obvious that transactions for such objects, including their alienation, occur according to different rules. Often one has to face the need to fulfill a number of additional conditions and incur additional costs at several stages of preparation and alienation of an object or part of it, many of which are close to those established by civil law for conditional transactions.

A detailed legal analysis of these problems is beyond the scope of this work, so here it is only appropriate to draw the attention of appraisers to the fact that it is premature to talk about a single “market” for such land and property complexes. Accordingly, the determination of universal indicators from the system of already carried out “market” transactions can lead to gross errors. This is often what happens to appraisers who derive the capitalization factor from office market transactions and then apply it not only to vacant land market transactions, but also to leases of developed land.

The results of research into the essence of this problem make it possible not only to segment the emerging land market, but also to identify the specifics of the market turnover of objects for each of its segments. In relation to the rental of urban land plots, our research shows that the market turnover of free and developed land plots has fundamental differences. If certain restrictions are noted in the turnover of vacant land plots, they do not change the very essence of market relations. And when leasing developed land plots that are publicly owned, on which buildings that are privately owned are located, the landlord does not have any freedom to choose the tenant. That is, in this case, either there are no “market” rental relations at all, or they are fundamentally limited in nature by the current legislation. Some parameters necessary for the assessment, obtained during extraction for each of the market segments, are given below. Their use would make it possible to avoid gross errors by appraisers when determining rent for land plots that are publicly owned.

It is obvious that when carrying out legislative work to introduce amendments and additions to the Land Code of the Russian Federation and other related legislation, these problems will be resolved over time on a principled basis. But until this decision is made, it is impossible to stop the economic activities of tenant land users. And appraisers have to look for intermediate options. One of these options may be the adoption by the Federal Property Management Agency of temporary methodological recommendations for determining the rent for developed land plots owned by the state of the Russian Federation, based on the results of their market valuation, as well as conducting a “pilot project” for their use in a number of large Russian cities. The following can be proposed as their conceptual provisions.

1. Determination of the market value of the land plot by an appropriate appraiser.

The assessment is carried out in accordance with current legislation and assessment standards that are mandatory for use by all subjects of assessment activities;

Temporary methodological recommendations establish a fairly narrow range of capitalization ratio values, reflecting the real state of the real estate market, including land, in those cities in which the pilot project is being implemented;

If the value of the capitalization ratio falls outside the recommended interval, the appraiser must provide an appropriate detailed justification;

When implementing a comparative approach, special attention should be paid to the correspondence of the legal title of the object of assessment - the land and property complex and analogous objects;

As part of the cost approach, data obtained from cadastral valuation of similar land plots can be used.

2. The procedure for calculating the amount of rent using the results of market valuation of the land plot.

The ratio of the market value of a land plot and the amount of rent established for the public owner is determined by the extraction method for the corresponding segment of the land market;

When calculating rent for developed land plots that are publicly owned, it is necessary to take into account that market transactions can be carried out by a single lessor with a single tenant, which reflects the limited nature of market relations;

When market extraction of a coefficient reflecting the ratio of the market value of a land plot and the amount of rent, it is necessary to take into account the need to create approximately equal business conditions on leased land plots belonging to state (federal, subfederal) and municipal property;

The value of the coefficient reflecting the ratio of the rent and the market value of the land plot for various types public property should not differ by more than 20%;

The value of the coefficient reflecting the ratio of the rent and the market value of the land plot can be increased in proportion to the density of its development in relation to the average building density for the administrative district of the city in which the assessed land plot is located;

The value of the coefficient reflecting the ratio of the rental payment and the market value of the land plot can be established based on the ratio of the average annual payments for the reproduction of all types of urban infrastructure and its estimated replacement cost;

If the value of this coefficient falls outside the recommended interval, the appraiser must provide an appropriate detailed justification.

3. Basic requirements for the presentation of the results of determining the rent for developed land plots in public ownership in the assessment report.

When describing the assessment task, its specific features must be reflected, including the features of the assessment object, the purposes and functions of the assessment, the type of value of the assessment object, brief description subject of assessment, taking into account the specifics of lease relations for land plots in public ownership;

When describing the valuation object, special attention must be paid to the analysis of the purity of its legal title, the characteristics of other real estate objects that are firmly associated with the land plot being valued and that are part of the land and property complex as a whole, as well as related restrictions and special conditions making transactions on the subject of valuation;

When determining the type of value of the assessed land plot, it is necessary to describe the differences between the market value of an object that can be alienated as part of a purchase and sale transaction from the value of objects with a limited market in accordance with clause 4a) of the Valuation Standards approved by Decree of the Government of the Russian Federation No. 519;

When describing the procedure for solving the assessment problem, it is necessary to conduct not only an analysis of the commercial real estate market, including land, but also a segment of the rental relations market, taking into account the restrictions caused by the reduction in the number of its subjects to the level established by current legislation;

When describing the features of the application of the three mandatory approaches to valuation, it is necessary to disclose their specificity for market relations with turnover restrictions established by current legislation;

When considering the specifics of the land rental relations market, it is necessary to conduct a comparative analysis of the characteristics of the relevant transactions on land plots located in state (federal, subfederal) and municipal ownership, and the impact of the local regulatory framework on this market segment;

When calculating and justifying the size of the capitalization ratio, it is necessary to conduct a comparative analysis of its components for the market segment associated with the development of vacant land plots with different legal titles and the operation of constructed buildings and structures for commercial purposes, and the market segment for the rental of developed land plots;

When describing the conclusions based on the results of a comparative analysis of various segments of the urban real estate market, including land, it is necessary to reflect differences in the structure of risks of commercial activity and methods of covering them;

When carrying out market extraction of a coefficient reflecting the ratio of the market value of a land plot and the amount of rent, it is necessary to take into account the need to create approximately equal business conditions on leased land plots belonging to state (federal, subfederal) and municipal property;

When carrying out market extraction of a coefficient reflecting the ratio of the market value of a land plot and the amount of rent, it is necessary to take into account the purpose of the rent and its use in budgets of various levels, as well as the non-alternative nature of use budget funds in accordance with current legislation, as well as its impact on the method of constructing the capitalization rate for payments of this type and its size.

4. The main features of organizing an examination of the results of determining rent based on temporary methodological recommendations and “pilot” assessments.

When organizing an examination of the results of determining rent within the framework of temporary methodological recommendations, regulations approved by leading self-regulatory organizations of appraisers (SMAO) are used;

In addition to analyzing assessment reports for compliance with current legislation, an examination of the most important parameters that have a critical impact on the reliability (bias) of assessment results is carried out;

If the capitalization rate for activities related to the development of a vacant land plot and the operation of real estate objects exceeds the limits of 10-15%, an additional examination of the information used on this market segment is carried out;

If the coefficient determining the ratio of the amount of rent and the market value of the developed land plot goes beyond 2-5%, an additional examination of the information used on this market segment is carried out;

When conducting an examination regarding procedures for market extraction of a coefficient reflecting the ratio of the market value of a land plot and the amount of rent, it is necessary to take into account the identified differences in the management conditions of leased land plots related to state (federal, subfederal) and municipal property.

Some examples explaining the concept of temporary guidelines for determining rent for state-owned land plots are given below.

Calculations of capitalization factor values ​​for activities related to the development of vacant land and the operation of real estate for large cities lead to an interval of 10-15%.

The results of data extraction for the market segment for renting developed land plots in Moscow are illustrated in the following tables.

Their analysis shows that due to the fundamentally limited nature of market land relations in this area, the ratio of rent and market value of a developed land plot does not go beyond 1.5-4.5%. In the above-mentioned report of the Minister of Economic Development and Trade G.O. Gref at a meeting of the Government of the Russian Federation on February 10, 2005, dedicated to the progress of land reform, it was also proposed to set the rent at 3% of the cadastral value of the land plot, which is quite close to the parameters we propose for temporary methodological recommendations and a pilot assessment project.

In this case, it is necessary to take into account a number of other criteria that influence the amount of rent for land plots. For example, the possibility of increasing the development density of a land plot, changing its intended use, using its underground part, the presence of a plurality of persons on the tenant side and others. In addition, it is necessary to pay attention to selected data from the Moscow Association of Entrepreneurs on the impact of land rent on the cost of production. Some enterprises have a share of land rental payments in the structure of the cost of their goods and services reaches 12-14%, which is several times higher than the average for countries with developed market economies. Therefore, further significant increases in rental payments without detailed verification of such data may lead to unintended consequences at various levels.

In the preliminary version of the temporary methodological recommendations for determining rent for state-owned land plots, it is quite difficult to take into account all price-forming factors. Therefore, on the one hand, it is necessary to conduct more detailed studies, but on the other hand, the urgent task is to organize a “pilot project” to evaluate a number of land plots based on the temporary methodological recommendations being discussed. We invite all interested colleagues to collaborate in this work.

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On approval of Methodological recommendations for the application of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by a resolution of the Government of the Russian...

MINISTRY OF ECONOMIC DEVELOPMENT OF THE RUSSIAN FEDERATION

On approval of Methodological recommendations for the application of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 N 582

In accordance with paragraph 4 of the Decree of the Government of the Russian Federation dated July 16, 2009 N 582 “On the basic principles for determining rent when leasing land plots in state or municipal ownership, and on the Rules for determining the amount of rent, as well as the procedure, conditions and terms for payment of rent for lands owned by the Russian Federation" (Collected Legislation of the Russian Federation, 2009, N 30, Art. 3821; 2011, N 26, Art. 3812; N 35, Art. 5084; N 44, Art. 6281 ; 2014, N 3, Art. 289; N 9, Art. 916; N 45, Art. 6217; 2017, N 20, Art. 2918)

I order:

Approve the attached Methodological recommendations on the application of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 N 582.

M.S.Oreshkin

Methodological recommendations for the application of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 N 582

I. General provisions

1. These Methodological Recommendations are aimed at providing assistance and methodological support in the application by state authorities and local governments of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 N 582 (hereinafter referred to as the basic principles, rent, land plots), with the aim of creating favorable conditions for conducting economic activity on the territory of the Russian Federation, as well as protecting the economic interests of tenants of land plots in state or municipal ownership.

II. Application of the principle of economic feasibility, according to which the rent is set in an amount corresponding to the profitability of the land plot, taking into account the category of land to which such land plot is classified and its permitted use, as well as taking into account state regulation of tariffs for goods (works, services) organizations carrying out economic activities on such a land plot, and subsidies provided to organizations carrying out activities on such a land plot (hereinafter referred to as Principle No. 1)

2. In order to apply Principle No. 1, it is recommended that when establishing a procedure for determining the amount of rent for land plots that are in state or municipal ownership and leased without bidding, in accordance with paragraph 3 of Article 39.7 of the Land Code of the Russian Federation (hereinafter referred to as the procedure for determining the amount rent) provide provisions aimed at achieving a balance of interests between the tenant and the lessor of the land plot, for example, by establishing economically justified rent rates or other indicators used to determine the rent (hereinafter referred to as rent rates).

3. In order to protect the interests of the tenant of a land plot, when establishing rental rates, it is advisable to proceed from the ability of the tenant of the land plot, taking into account the rent established on the basis of such rates, at the existing level of taxation, state regulation of tariffs for relevant goods (work, services) and production costs to receive the prevailing rate of profit for the industry in which the tenant operates.

4. When setting the rental rate, it is recommended to take into account, among other things:

provisions of documents defining the intended purpose of the land plot;

the presence or absence of restrictions on the rights established in relation to the land plot (for example, prohibitions and restrictions related to the establishment of security and protective zones);

the possibility of the tenant creating inseparable improvements to the land plot;

the need and amount of costs for preparing or restoring economic activity on the land plot;

the presence of the tenant's right to transfer his rights and obligations under the land plot lease agreement to third parties (for example, the right to sublease a land plot or pledge it affects the increase in the amount of rent);

subsidies provided to the tenant at the expense of the budget in order to support the activities carried out by him on this land plot;

circumstances that are important for the development of a subject of the Russian Federation or a municipal entity.

5. Applying Principle No. 1 when preparing the procedure for determining the amount of rent, it is recommended to take into account that the amount of rent or rental rates cannot be affected by restrictions on the rights of tenants if, in accordance with the legislation of the Russian Federation, losses caused by such restrictions on rights are subject to compensation at the expense of relevant budgets or persons in whose favor the rights to land plots are limited, as well as persons whose activities have caused the need to establish security, sanitary protection zones and entail restriction of the rights of land tenants or deterioration in the quality of land ().

6. In the procedure for determining the amount of rent, it is recommended to include provisions aimed at implementing the requirements for limiting the amount of rent, established by standards legislation of the Russian Federation (for example, in cases provided for in paragraphs 4 and 5 of Article 39.7 of the Land Code of the Russian Federation).

III. Application of the principle of predictability in calculating the amount of rent, according to which the regulatory legal acts of state authorities and local governments determine the procedure for calculating rent and cases in which it is possible to revise the amount of rent unilaterally at the request of the lessor (hereinafter referred to as Principle No. 2 )

7. In order to apply Principle No. 2, when establishing the procedure for determining the amount of rent, it is advisable to proceed from the provisions of the civil legislation of the Russian Federation, suggesting:

good faith of participants in civil transactions (clause 3 of Article 1, clause 5 of Article 10 of the Civil Code of the Russian Federation);

obligatory for the parties to the contract to fulfill the requirements of the law adopted after the conclusion of the contract (clause 2 of Article 422 of the Civil Code of the Russian Federation);

compliance of the agreement with the rules mandatory for the parties, established by law and other legal acts ( imperative norms), in force at the time of its conclusion, as well as the application of a law adopted after the conclusion of the contract and establishing rules binding on the parties other than those that were in force at the conclusion of the contract, in cases where such law establishes that its effect extends to the relations that arose from previously concluded agreements (Articles 4 and 422 of the Civil Code of the Russian Federation);

inadmissibility of frequent changes in fees under the contract (clause 3 of Article 614 of the Civil Code of the Russian Federation).

strategic planning documents of the Russian Federation, developed within the framework of goal setting (for example, the provisions of the strategy for the socio-economic development of the Russian Federation, the strategy for the socio-economic development of the macroregion), acts, decrees and instructions of the President of the Russian Federation that are significant for the development of the subject of the Russian Federation and municipalities the most important issues public policy and socio-economic development;

socio-economic development strategies, other strategic planning documents of the constituent entities of the Russian Federation, municipalities.

9. The implementation of Principle No. 2 is possible by including in the procedure for determining the amount of rent provisions that directly reveal the mechanism for calculating such payment, for example, in the form of a methodology or formula.

For example, the mechanism for calculating the amount of rent for the current year based on the market value of the right to lease a land plot may provide that the amount of rent is determined as a quotient obtained by dividing the market value of the lease right, calculated for the entire lease period of the land plot, by the total term of the lease agreement.

10. The procedure for determining the amount of rent may also be based on rental rates, as well as increasing or decreasing coefficients applied in cases provided for in the procedure for determining the amount of rent.

11. When determining in the procedure for determining the amount of rent, calculating the rent based on the cadastral value of a land plot, it is recommended to take into account that a change in the cadastral value contains some advanced increase in the value of the land plot, based on the assumption of the likelihood of an increase in the cadastral value in the near future.

12. In order to implement Principle No. 2, in order to determine the amount of rent, it is advisable to provide for cases and minimum terms for reviewing the rent, including taking into account the provisions of Article 614 of the Civil Code of the Russian Federation, as well as an exhaustive list of cases in which a review of the amount of rent is possible unilaterally at the request of the lessor.

When determining these cases of rent revision, it is recommended to proceed from the grounds for rent revision provided by law, as well as significant or unforeseen circumstances that could not be taken into account when concluding the lease agreement, for example:

cases of change in the basis used for calculating the amount of rent, or cases of change in the calculation of such basis;

restrictions on the rights of the tenant that previously arose, but became apparent after the conclusion of the lease agreement, preventing the tenant from carrying out activities.

13. When establishing the minimum terms for reviewing the amount of rent, taking into account the provisions of the legislation of the Russian Federation, it is also advisable to proceed from the frequency of changes in the value of the land plot (cadastral or market), which is the basis for calculating the amount of rent.

At the same time, in the procedure for determining the amount of rent, it is recommended to include provisions that provide for a time period (for example, no more than once every 3-5 years), during which the market value of the right to lease a land plot, on the basis of which the amount of rent under the agreement was determined, for the purposes of calculating the amount of rent in respect of such land plot is assumed to remain unchanged.

14. In case of changes in the procedure for determining rent, it is recommended to publish these changes on the official websites of the relevant state authorities or local governments with materials justifying the introduction of the relevant changes, in order to familiarize tenants with the upcoming changes in the calculation of rent and the latter’s planning of their economic activities, taking into account changing expenses.

15. As a case of reviewing the amount of rent, the possibility of a proportionate reduction in the amount of rent may be provided in order to reimburse the cost of improvements made by the tenant with the consent of the lessor to the land plot, which are inseparable without harm to the land plot, affect the investment attractiveness of the land plot, the growth of its value and remain the property of the lessor.

Examples of inseparable improvement of a land plot can be cases of paving, increasing land fertility.

At the same time, it is recommended to provide for justified exceptions to this case, for example: if inseparable improvements were made by the tenant without the consent of the landlord; if the tenant separately demands compensation for the cost of the inseparable improvements made (clause 2 of Article 623 of the Civil Code of the Russian Federation); if the implementation of inseparable improvements to the land plot is mandatory in accordance with the terms of the lease agreement or the requirements of the legislation of the Russian Federation (for example, preventing damage to the land, maintaining land fertility).

Examples of cases when, at a separate request of the tenant, the cost of the inseparable improvements made related to the preparation or restoration of economic activity on the land plot are not reimbursed, may be the implementation of measures to restore the fertility of agricultural lands and conduct land reclamation.

IV. Application of the principle of maximum permissible simplicity in calculating rent, according to which it is possible to determine rent on the basis of cadastral value (hereinafter referred to as Principle No. 3)

16. In order to apply Principle No. 3, it is recommended, in order to determine the amount of rent, to establish cases of calculating rent on the basis of the cadastral value of land plots, on the basis of the market value of land plots or the market value of the right to lease land plots, determined in accordance with the legislation of the Russian Federation on appraisal activities.

17. It is advisable to primarily base the determination of the amount of rent on the cadastral value of the land plot, due to the fact that information about the cadastral value of the land plot is in the public domain, which helps ensure simplicity and transparency in calculating rent, as well as reducing the time and costs for calculating rent and in general for the conclusion of the contract.

18. When establishing the procedure for calculating the amount of rent, it is recommended to take into account the inadmissibility of calculating rent in relation to a land plot using simultaneously its cadastral value and the market value of land plots (the market value of the right to lease a land plot).

19. Using the market value of a land plot or the market value of the right to lease a land plot as the basis for calculating rent is recommended in cases where:

the land plot is built up;

on the land plot there are encumbrances, restrictions on rights that are not typical for most land plots located in this territorial zone, and, accordingly, this circumstance cannot be taken into account during the cadastral valuation (for example, there are reclamation facilities on the land plot, there is an underground gas pipeline, which significantly affects the scope of the lessor's rights and, accordingly, the amount of rent).

20. The use of methods for calculating rent that are not based on the cadastral value of a land plot is advisable in cases of significant discrepancies in the results of calculating the amount of rent based on the cadastral value of land plots carried out in relation to land plots with similar characteristics.

21. In order to determine the amount of rent, it is recommended to provide for cases of using correction factors for calculating the amount of rent depending on the basis for the provision of a land plot or the most common purposes for using land plots.

At the same time, it is recommended to exclude cases when, as a result of the application of correction factors, the rent for land plots leased on different grounds or for different purposes is artificially equalized.

It is not advisable to use multiple correction factors simultaneously, especially in cases where they balance each other (for example, applying an increasing factor of 1.2 simultaneously with a decreasing factor of 1.2).

22. In order to implement Principle No. 3, it is advisable to disclose the source data used to determine the amount of rent, as well as the use of publicly available data.

For example, it is recommended to establish a procedure for determining the amount of rent based on the data contained in the rules of land use and development, and it is not recommended to use unpublished data on price zoning of the territory or a list of types of economic and other activities that do not correspond to the list established by the legislation of the Russian Federation.

V. Application of the principle of preventing the deterioration of the economic condition of land users and landowners when they re-register rights to land plots, according to which the amount of rent established in connection with the re-registration of rights to land plots should not exceed more than twice the amount of land tax in relation to such land plots (hereinafter referred to as Principle No. 4)

23. In order to apply Principle No. 4 in order to determine the amount of rent, it is recommended to provide that when re-registering the right of permanent (perpetual) use of land plots to the right to lease land plots, the annual rent amount is established within the limits of twice the amount of land tax calculated in relation to such land plots ().

24. In order to apply Principle No. 4 in the procedure for determining the amount of rent, it is recommended to provide that a change in the annual amount of rent can be determined by the terms of the lease agreement only in connection with a change in the cadastral value of the corresponding land plot (clause 2 of Article 3 of the Federal Law of October 25, 2001 . N 137-FZ "On the entry into force of the Land Code of the Russian Federation").

VI. Application of the principle of taking into account the need to support socially significant activities by establishing the amount of rent within limits not exceeding the amount of land tax, as well as protecting the interests of persons exempt from paying land tax (hereinafter referred to as Principle No. 5)

24.* In order to apply Principle No. 5, it is advisable to proceed from the need to take into account the interests of persons carrying out activities aimed at solving social problems, development civil society in the Russian Federation, as well as persons exempt from paying land tax in accordance with the provisions of Articles 388,.

*Numbering corresponds to the original. - Database manufacturer's note.

aimed at implementing a socially significant function;

relates to activities for which tax benefits are provided;

has appropriate support in accordance with government programs.

27. In order to determine the amount of rent, it is recommended to provide that when establishing the amount of rent for land plots provided to persons carrying out socially significant activities, the amount of rent is established within the amount of land tax calculated in relation to such land plots.

28. In the procedure for determining the amount of rent, it is recommended to include provisions according to which, when establishing the amount of rent for land plots provided to persons exempt from paying land tax in accordance with the provisions of Articles 388, 389 of the Tax Code of the Russian Federation, a preferential rental rate is provided payment, in accordance with which the amount of rent for such land plots is calculated, which may be less than the amount of land tax calculated in relation to the corresponding land plot.

VII. Application of the principle of prohibition of unjustified preferences, according to which the procedure for calculating the amount of rent for land plots belonging to the relevant public legal entity and classified as the same category of land, used or intended for the same types of activities and provided on the same grounds , should not differ (hereinafter referred to as Principle No. 6)

29. In order to apply Principle No. 6, the provisions of the procedure for determining the amount of rent are recommended to exclude the possibility of creating discriminatory conditions in relation to tenants of land plots (including depending on the organizational and legal form of tenants) when determining the amount of rent for land plots provided on one basis and on the same grounds, belonging to the same public legal entity, assigned to the same category of land, used or intended for the same types of activities.

VIII. Application of the principle of taking into account the presence of restrictions provided for by the legislation of the Russian Federation on the right to acquire ownership of a land plot occupied by a building, structure, by the owner of this building, structure, according to which the amount of rent should not exceed the amount of land tax established in relation to those intended for use in similar purposes and land plots occupied by buildings and structures for which there are no specified restrictions on the right to acquire ownership (hereinafter referred to as Principle No. 7)

30. In order to apply Principle No. 7, it is recommended to proceed from the need to take into account the interests of persons who are the owners of buildings and structures located on land plots classified by the legislation of the Russian Federation (clause 5 of Article 27 of the Land Code of the Russian Federation) as lands limited in circulation, the provision of which ownership is not allowed when determining the rent for such land plots.

In this case, when determining the amount of rent for a land plot, it is advisable to base it on the amount of land tax calculated in relation to a land plot located in the same municipality as the land plot, the amount of rent for which is determined, used for similar purposes by the owners located on buildings, structures and not classified as lands with limited circulation (taking into account the provisions of paragraph 1 of Article 387 of the Tax Code of the Russian Federation).

Electronic document text

prepared by Kodeks JSC and verified against:

official website

Ministry of Economic Development of Russia

www.economy.gov.ru

as of 01/23/2018

On approval of Methodological recommendations for the application of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 N 582

2. Methods for determining the amount of rent

Clause 2 of the Rules provides for the use of one of four methods for determining the amount of rent when leasing land plots owned by the Russian Federation and located on the territory of the Russian Federation:

Based on the cadastral value of land plots;

Based on the results of bidding (competitions, auctions);

In accordance with rental rates or guidelines for its calculation, approved by the Ministry of Economic Development of Russia. As already noted, this method rent determinations are currently inapplicable due to the lack of relevant regulatory documents of the Russian Ministry of Economic Development;

Based on the market value of land plots, determined in accordance with the legislation of the Russian Federation on valuation activities.

The first method is to determine the rent based on the cadastral value of the land plot- applies when tenants of land plots have the right to apply preferential treatment or preferential tax rates. In this case, the rent is calculated as a percentage of the cadastral value and differentiated according to five groups of tenants.

Over time, the cadastral value of land plots may change. In this regard, grounds arise for revising the lease agreement in terms of the amount of rent.

Therefore, clause 9 of the Rules specifically stipulates that when concluding a lease agreement for a land plot, executive authorities provide (in such an agreement) the possibility of changing the rent in connection with a change in the cadastral value of the land plot.

In this case, the rent is subject to recalculation as of January 1 of the year following the year in which the change in cadastral value occurred. In this case, indexation of the rent taking into account the deflator coefficient in the year (as is done in relation to land plots, the rent for which is determined on the basis of their market value) in which the recalculation was made is not carried out.

Second way. Based on the results of bidding, competitions or auctions rent is determined in the case when the right to conclude a lease agreement for a land plot is acquired in the manner established land legislation Russian Federation, at auctions (competitions, auctions). Let us clarify: we mean the results of specific trades, competitions or auctions for a specific site.

In this case, clause 4 of the Rules contains only one clause: “If a land plot is leased for its comprehensive development for the purposes of housing construction, the rent is determined at an auction in the manner prescribed by the Land Code of the Russian Federation.”

Third way. In accordance with rental rates or guidelines for its calculation, approved by the Ministry of Economic Development of Russia, rent must be calculated in relation to an exhaustive list of land plots. These are the areas that can be provided for placement:

Highways, including their structural elements and road structures, production facilities (structures used for major repairs, repairs and maintenance of highways);

Infrastructure of railway transport of general and non-public use;

Subway lines;

Power lines, communication lines, including linear cable structures;

Pipelines and other facilities used in the field of heat, water supply, water disposal and wastewater treatment;

Facilities directly used for disposal (disposal) of solid household waste;

Oil pipelines, gas pipelines and other pipelines for similar purposes, their structural elements;

Hydroelectric power plants, thermal stations and other power plants, structures and facilities serving them, power grid facilities and other power facilities determined by the legislation of the Russian Federation on the electric power industry;

Space infrastructure facilities;

Facilities located within the territory of the special economic zone;

Airfields, heliports and landing sites, airports, objects of a unified air traffic management system;

Infrastructure of sea and river ports, transshipment complexes (terminals), hydraulic structures, ship lay-up points and facilities ensuring the safety of navigation.

As already noted, the Russian Ministry of Economic Development has not developed relevant regulations. Consequently, in relation to the listed types of land plots, the general norms of civil legislation or (if there are appropriate grounds) other methods for determining rent established by the Rules should be applied.

In our opinion, the most legitimate is the use of the fourth method - when the rent is calculated on the basis of the market value of the land plot, determined in accordance with the legislation of the Russian Federation on valuation activities.

Fourth way. Calculation of rent based on the market value of the land plot, determined in accordance with the legislation of the Russian Federation on valuation activities, applies to all other types of sites not included in the categories listed above.

In this case, the annual rent is equal to the part of the market value of the land plot corresponding to the refinancing rate of the Central Bank of the Russian Federation in effect at the beginning of the calendar year in which the decision to provide the land plot was made. Moreover, the market value of the land plot must be determined based on the results of an assessment carried out no later than six months before the conclusion of the land lease agreement.

Features of setting rent in accordance with the fourth method:

The amount of rent established in the lease agreement is not subject to revision in connection with changes in the refinancing rate of the Central Bank of the Russian Federation (either in one direction or the other), including as of the beginning of a new calendar year (following the year the lease agreement was concluded) . The exception is cases when the lease agreement establishes a condition for changing the rent due to a change in the market value of land plots as a result of a change in the refinancing rate of the Central Bank of the Russian Federation;

When concluding a lease agreement for a land plot, the authorities must provide for the cases and frequency of changes in the rent for the use of the land plot. In this case, the rent is changed unilaterally at the request of the lessor by the amount of the deflator coefficient, annually approved by the Ministry of Economic Development of Russia. The deflator coefficient is applied annually at the beginning of the next year, starting from the year following the year in which the decision to provide the land plot for rent was made.

In addition, when concluding a lease agreement for a land plot, according to which the rent is calculated on the basis of the market value of the land plot, executive authorities must provide for the possibility of changing the rent in connection with changes in the market value of the land plot. Review of rent on this basis can be carried out no more than once a year - as of January 1 of the year following the year in which the assessment was carried out, carried out no later than six months before the recalculation of rent.

Paragraph 3 of the Letter of the Ministry of Economic Development of Russia dated March 10, 2010 No. D23-770 explains that confirmation of the above condition (change in the market value of the land plot) is a report prepared by the relevant organization.

The parties to a lease agreement may provide in such an agreement that the grounds for changing the rent may be either an appraiser’s report on changes in the market value of the corresponding land plot, or a change in the refinancing rate.

Note that due to the emerging trend of a constant decrease in the refinancing rate, this condition in the lease agreement may create grounds for the tenant to make demands for a reduction in the amount of rent.

If the market value of a land plot changes, the deflator coefficient is not applied. On the issue of using (non-using) the deflator index in such a situation, additional clarifications are given in Letter of the Ministry of Economic Development of Russia dated March 16, 2010 No. D23-860.

The introduction of a deflator coefficient into the Rules is due to the need to take into account the interests of the lessor in connection with the changing conditions for the tenant of the land plot to conduct certain economic activities during the period of time for which the agreement was concluded. At the same time, the use of this variable in lease agreements allows the tenant to reduce financial costs associated with the possible preparation of a report on the market value of the land plot.

If, taking into account the requirements of the lease agreement and Resolution No. 582, the parties to the lease agreement annually prepare a report on the market value of the land plot, then the use of a deflator coefficient is not required. This conclusion follows from the provisions of the Federal Law dated July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation” and Order of the Ministry of Economic Development of Russia dated July 20, 2007 No. 254 “On approval of the Federal Valuation Standard “Requirements for the Valuation Report (FSO No. 3) "

The procedure and timing of settlements for amounts of arrears on accrued rent for land plots located in federal state ownership are established by clause 12 of the Rules - rent is transferred at least once every six months in non-cash form to the accounts of territorial bodies of the Federal Treasury for its distribution by the specified territorial authorities in accordance with the budget legislation of the Russian Federation.

In the case when a lease agreement is concluded with executive authorities of constituent entities of the Russian Federation or with local governments, the procedure and terms of payments may be different - taking into account the needs for filling regional and local budgets, and also taking into account where government accounts are opened for such settlements - in the Federal Treasury or branches of commercial banks. Since the amount of rent for plots of state or municipal property is most often tied to the amount of land tax (the basis for the calculation of which is the cadastral value of the plot), the timing of settlements between tenants and lessors of land plots can be correlated with the timing of settlements for land tax - established in such a way that rent payments precede the tax payment deadlines.

Please note that the Rules for the transfer of certain land plots from lands provided for defense and security needs are regulated separately normative act- Decree of the Government of the Russian Federation dated March 31, 2006 No. 176 (amendments were made in 2008 by Decree of the Government of the Russian Federation dated December 29, 2008 No. 1053).

At the same time, the Rules approved by the Resolution determine the conditions for the transfer from lands provided for defense and security needs of federally owned land plots temporarily unused for these needs, legal entities and to citizens for rent for agricultural, forestry and other uses not related to construction (except for the construction of temporary structures), and without changing their intended purpose.

3. Features of determining coefficientsby type

functional use of land

According to the Decree of the Government of the Belgorod Region dated July 13, 2009 No. 247-pp, the amount of rent for the use of land plots that are state-owned in the Belgorod Region and for which state ownership is not delimited, per year, is determined by the formula:

A r = UPKS x S x K(%) , Where:

Ag - the amount of rent for the use of land per year;

UPKS is a specific indicator of the cadastral value of 1 sq. m. m of land;

S is the area of ​​the land plot;

K(%) - value as a percentage of the cadastral value by type of functional use of land.

The procedure for determining the specified coefficient (K(%)) and its value are established in relation to land plots, state ownership of which is not delimited, differentially taking into account the types of their functional use by decisions of representative bodies of local government of municipal districts and urban districts, unless otherwise provided by other regulations legal acts of the Russian Federation and the Belgorod region.

In accordance with the Procedure, rent is a non-tax type of income for the relevant budgets established by current legislation.

The basis for determining the amount of rent for land is the cadastral value of land, approved in accordance with the procedure established by current legislation. In this case, the amount of the annual rent cannot be less than the amount of land tax for the corresponding land plot, calculated based on the application of the maximum land tax rate for such lands established by the Tax Code of the Russian Federation.

Thus, for regulations of local government bodies establishing the amount of rent for land, it is typical to establish a relationship between rent and cadastral value.

In this case, an essential point is the establishment of coefficients for the cadastral value for each type of land use, which requires an economic justification.

The Land Code of the Russian Federation dated October 25, 2001 No. 136-FZ recognizes the cadastral value as a standard calculated value, which should be set as a percentage of the market value of the site.

To establish the cadastral value of land plots for various purposes, a state cadastral valuation of land is carried out, which is based on the classification of land by purpose and type of functional use.

State cadastral valuation of lands in urban and rural settlements, horticultural, gardening and dacha associations is carried out on the basis of statistical analysis of market prices and other information about real estate, as well as other methods of mass real estate valuation. The assessment of agricultural land outside urban and rural settlements and forest lands is carried out on the basis of capitalization of estimated rental income. Valuation of other categories of land outside the boundaries of urban and rural settlements is carried out on the basis of capitalization of estimated rental income or based on the costs necessary for reproduction and (or) preservation and maintenance of the value of their natural potential.

State cadastral valuation of plots of land settlements carried out on the basis of a statistical analysis of market prices, taking into account the factors that have the greatest impact on the cost of land plots. These factors were approved by the regional interdepartmental commission.

The determination of the cadastral value of land for tax purposes and other purposes provided for by law was carried out taking into account

the level of market prices, the area of ​​land plots (both for real estate and free from development);

accessibility of the population to the city center, cultural facilities and consumer services;

provision of centralized engineering equipment and landscaping of the development area;

the level of development of the sphere of cultural and consumer services for the population;

the historical value of the development, aesthetic and landscape value of the territory;

environmental conditions;

profitability of activities carried out on land plots.

When carrying out the work, the contractor complied with all the requirements stipulated by the relevant methodology, including:

The composition of the primary data was formed on the basis of statistical and other information used in their activities by appraisers, land management, urban planning and other services;

The main factors influencing the valuation of real estate, including land plots, were taken into account fully and responsibly;

The obtained results of the cadastral value of land corresponded to the prevailing price level for the sale of land plots in the Belgorod region during the assessment period;

The assessment results are presented in an easy-to-understand format, making them easy to review and use.

The results of the work are specific indicators of the cadastral value of land in settlements in the context of cadastral blocks by type of functional use.

In relation to materials on the state cadastral valuation of lands in settlements, all procedures for review and approval provided for by current regulatory legal acts were carried out. The obtained assessment results were verified by Rosnedvizhimost for compliance with the Methodology for state cadastral valuation of settlement lands and approved by Decree of the Government of the Belgorod Region dated 04/27/2007 No. 101-pp “On approval of the state cadastral valuation of settlement lands in the Belgorod Region”.

The calculation of correction factors was carried out taking into account the following circumstances:

The income of the population in the territory of the Gubkinsky urban district for the past 2009 and 2010 did not undergo significant growth in accordance with the certificate of the department of economics and forecasting of the administration.

The inflation rate for the period 2009-2010 was 9%.

According to paragraph 9 of the Procedure, the amount of annual rent for the use of land plots that are state-owned in the Belgorod region and the state ownership of which is not delimited, subject to annual indexation taking into account the projected level of inflation provided for by the federal law on the federal budget for the next financial year, unless otherwise established by the current regulatory documents and this Order.

The inflation coefficient for the accounting year is determined based on the maximum level of inflation (consumer prices) established within the framework of the forecast of socio-economic development of the Belgorod region. The inflation coefficient for the accounting year is determined as the product of the corresponding maximum planned annual inflation rates (consumer price index, December to December). The inflation coefficient of the accounting year is determined as the product of the corresponding maximum planned annual inflation rates starting from the year of approval of the state cadastral valuation for the corresponding category of land until the accounting year.

The inflation rate is calculated using the formula:

Ki = Pi1 x Pii x Pir, where:

Pi1 = 1 - inflation rate of the year of approval of the cadastral value of land in the Belgorod region;

Pii is the maximum planned inflation rate for the first year following the year of approval of the cadastral value of land in the Belgorod region;

Pir is the maximum planned inflation rate for the accounting year.

3. A sharp increase in rent payments for land in 2011, coupled with an increase in payments for public utilities and electricity can increase social tension among the population.

According to the adopted Decree of the Government of the Belgorod Region No. 247-pp dated July 13, 2009, local governments of municipal districts and urban districts of the region have the right to set coefficients to the basic amount of rent, taking into account the categories of land and (or) types of permitted use of land plots. As practice shows legal regulation, the values ​​of such coefficients should not be set arbitrarily.

As guidelines to facilitate the objective and uniform determination of specific coefficient values, it is proposed to use the following criteria:

The nature of the activities of entities leasing land plots;

Land lease term;

Features of the location of the land plot;

The presence within or near the leased land plots of various environmental protection zones;

Other criteria.

These criteria are formulated based on an analysis of the legislation of the constituent entities of the Russian Federation and municipal legal acts; they are universal and can be used to justify the values ​​of coefficients regardless of the financial and economic characteristics of a particular municipal entity of the Belgorod region.

municipal property">

On approval of the methodology for determining the rental rate for leased municipal property

1. In order to streamline calculations for determining the rental rate for leased municipal property, guided by the Fundamentals of the USSR Legislation dated November 23, 1989 “On Lease”, Decree of the President of the Russian Federation N 1230 dated October 14, 1992 “On the regulation of rental relations and privatization of state and municipal enterprises, leased", and in addition to the Resolutions of the head of local government dated 02/28/94 N 144 and dated 04/23/94 N 294, I decide:
2. 1. Approve the Guidelines for calculating the rental rate in accordance with Appendix No. 1.
3. 2. Approve the form of the lease agreement for municipal property in accordance with Appendix No. 2.
4. 3. The Committee for Municipal Property Management (Svishcheva L.V.) to renew the lease agreements for municipal property until 01.10.94.
5. 4. Entrust control over the implementation of the Resolution to the head of the control and legal department of the city administration, N.S. Malyugin.
6. I. o. chapters
7. local government
8. K.M.FILIPPOV

Guidelines for determining the rental rate for leased municipal property

1. The guidelines establish the methods and procedure for determining the rental rate for leased municipal property.
2. 1. The value of leased property is assessed based on the actual availability and condition of the property, taking into account the price index, as well as other factors affecting its value.
3. 2. Calculation of the value of leased property must be preceded by its complete inventory, carried out in accordance with the “Basic provisions for the inventory of fixed assets, inventory, cash and settlements”, communicated by letter of the Ministry of Finance dated December 30, 1982 N 179, with subsequent amendments and additions .
4. 3. Based on the results of the inventory, discrepancies between the actual availability of valuables and the data identified during the inventory must be adjusted accounting.
5. 4. Determination of the cost of the rented premises is carried out on the basis of inventory data, accounting and reporting, acts and the conclusion of the commission. In this case, the commission may also take into account the opinions of auditing and other specialized organizations and experts.
6. 5. The assessment of leased property can be made for individual inventory units or homogeneous groups of property.
7. 6. The cost of the leased property is determined in the contract based on the assessment of this property at the time of its rental, taking into account actual wear and tear. The future service life of the leased property is established by agreement of the parties, but not more than the new full depreciation period corresponding to the current depreciation standards.
8. II. Determination of the value of certain types of leased municipal property
9. The assessment of the value of fixed assets is carried out in stages based on the consistent determination of:
10. - initial (book) value of fixed assets;
11. - replacement cost fixed assets;
12. - residual value of fixed assets.
13. Initial (book) value
14. fixed assets
15. The initial (book) value of fixed assets is determined according to accounting data (inventory cards, account 01 “Fixed assets”), taking into account the results of the property inventory.
16. The assessment of unaccounted for fixed assets identified by the inventory must be made at the modern cost of their reproduction in accordance with the price lists (estimated cost), approved in the prescribed manner, and depreciation is established according to their actual condition with the registration of data on the assessment and depreciation in the relevant acts. Based on the results of the inventory, inventory cards are created for the identified surpluses in the accounting department of the enterprise, and the necessary entries are made in the relevant accounting documents.
17. Replacement cost of fixed assets
18. The replacement cost of fixed assets is determined by recalculating the original (book) value into prices valid at the time of valuation.
19. Machinery, equipment and vehicles
20. Machines, equipment and vehicles (hereinafter referred to as equipment) that are in operation, as well as those to be installed and located in warehouses or in transit are subject to assessment.
21. The replacement cost of equipment can be determined in accordance with the list prices approved by Resolution of the Council of Ministers of the USSR of June 14, 1986 N 741, taking into account the USSR State Committee for Prices of July 1, 1990 N 441, additions and changes communicated by resolutions and letters of the USSR State Committee for Prices, or by recalculation of the original ( book value) using coefficients in accordance with the Decree of the Government of the Russian Federation of August 14, 1992 N 595 and the Decree of the Council of Ministers of the Government of the Russian Federation of November 25, 1993 N 1233 “On the revaluation of fixed assets (assets) of enterprises and organizations.”
22. The additional cost of obsolete machinery and equipment not included in the price lists is determined by comparison with similar modern equipment available in the price lists.
23. Residual value of fixed assets
24. The residual value of fixed assets is determined by reducing their replacement cost by the amount of physical depreciation.
25. The share of physical depreciation of fixed assets is determined using one of the following methods:
26. a) the ratio of the actual service life to the standard service life, expressed as a percentage.
27. The standard service life is calculated based on the uniform norms of depreciation charges for the complete restoration of fixed assets of the national economy, approved by Resolution of the Council of Ministers of the USSR of October 22, 1990 N 1072, to the new replacement cost of fixed assets;
28. b) it is possible to use methods for drawing up a defective list or expert assessments by examining the actual condition of the object as a whole or the technical condition of its most important structural elements.
29. The residual value of fixed assets that have spent their standard service life is assessed based on the possible period of their further operation (remaining service life from the date of revaluation to write-off), established through technical expertise.
30. For fixed assets that have fallen into disrepair, the possibility of using individual components, parts, structures and materials is determined, and they are assessed.
31. The form of the statement of the total amount of the cost of fixed assets is given in Appendix No. 2.
32. Inventories and costs, cash
33. and other financial assets
34. Inventories and costs are assessed based on their actual availability at wholesale or retail prices in effect at the time of assessment.
35. Cash and other financial assets are taken into account on the balance sheet of the rental enterprise.
36. Funds in foreign currency held in the foreign currency accounts of the liquidated enterprise are assessed based on the auction competition of the currency exchange.
37. The working capital transferred to the rental team according to the transfer balance is redeemed within a year.
38. III. Rent calculation
39. The calculation is based on:
40. 1. Terms of lease of property.
41. 1.1. If the rental period is from 1 to 3 years - short-term rental.
42. 1.2. If the lease term is more than 3 years - long-term lease.
43. 2. The interest rate of the Central Bank of the Russian Federation in effect at the time of concluding the lease agreement.
44. 3. Calculation of the rental rate for leased municipal property:
45. 3.1. Annual rental rate for fixed assets
46. (pre) Apg = Co x Kb + Ca, where: Co - cost of fixed assets (taking into account revaluation as of January 1, 1994) at residual value (in rubles); Ca - the annual amount of depreciation accrued according to the corresponding code and norms in accordance with the Regulations on the procedure for calculating depreciation charges for fixed assets in the national economy; Kb is a coefficient that takes into account the bank interest on credit resources of the Central Bank of the Russian Federation, for example, as of 07/01/94, the bank interest was 155%, the coefficient was 1.85, etc. 3.2. Monthly rental rate: Apm = Apg: 12, where: Apm is the annual rental rate, 12 is the number of months in a year. 3.3. Rent rate for the entire lease term: Ap = Apg x Ta, where: Apg is the annual rental rate, Ta is the period stipulated by the lease agreement.(/pre)
47. 4. The rent may be set for all leased property in aggregate or separately for each object in monetary terms. The conditions, terms of payment and transfer accounts of rent are determined by the contract.
48. 5. The amount of rent may be changed by agreement of the parties within the time limits provided for in the contract, or ahead of schedule in cases provided for by legislative acts of the Government of the Russian Federation.
49. 6. If the lease agreement obliges the tenant to incur costs for the complete restoration of the leased property, then the property can be leased free of charge. Taxation will be carried out similarly to the gratuitous transfer of services (revenue will be understood as the amount of the transaction based on market prices for similar services).
50. 7. In accordance with Instruction No. 7 of the State Tax Service of the Russian Federation dated March 16, 1992, amendments and additions dated February 5, 1993 No. 2 “On the procedure for calculating and paying enterprise property tax to the budget” came into force on January 1, 1993 according to clause 5, leased property received for rent under a concluded agreement without the right of subsequent redemption is not subject to property tax.
51. 8. The purchase of leased property is carried out in whole or in part in accordance with the State Program for the Privatization of State and Municipal Enterprises in the Russian Federation, approved by Decree of the President of the Russian Federation No. 2284 dated December 24, 1993 “On the State Program for the Privatization of State and Municipal Enterprises in the Russian Federation”, paragraph. 5.2, as one of the methods of privatization.
52. 9. Equipment that is fully depreciated, but in working condition, is valued at no less than 10% of the original book value based on the possible period of their further operation, and in non-working condition - at prices not lower than the cost of recyclable materials.
53. Committee Chairman
54. on management
55. municipal property
56. L.V.SVISHCHEVA

Municipal property lease agreement No. _____

1. Krasnoyarsk "__" _________ 1994
2. The Municipal Property Management Committee, hereinafter referred to as the Lessor, represented by the chairman of the committee _________________________________, acting on the basis of the "Regulations on the Municipal Property Management Committee", on the one hand, and __________________________________________________ _________________________________________________________________, hereinafter referred to as the Tenant, represented by _________________________ _________________________________________________________________, acting on the basis of the Charter, on the other hand, we have concluded this Agreement as follows.
3. I. General provisions
4. 1.1. The Lessor transfers and the Tenant accepts for lease municipal property specified in Appendices NN 2 and 3 to this Agreement for a total amount of ___________________________ thousand rubles. according to the acceptance certificate (Appendix No. 1), including:
5. - fixed assets in the amount of ________ thousand rubles. (Appendix No. 2);
6. - current assets and financial acts in the amount of ______________ thousand rubles. (Appendix No. 3);
7. - according to the gear balance at "__" ____________ 199_
8. This Agreement does not apply to the rental of premises. The rental agreement for the premises is concluded separately.
9. 1.2. The property leased is the property of the Lessor, and the products produced and the income received are the property of the Lessee.
10. 1.3. Property leased is not subject to alienation. It is prohibited to sell, exchange, give, pledge, or sublease leased property. Subletting of leased property is possible only with written consent Landlord.
11. 1.4. Foreclosure of the Tenant's debts on property leased is not permitted.
12. 1.5. The tenant bears the risk of accidental destruction of the leased municipal property.
13. 1.6. If the leased property becomes unusable due to the Tenant's fault before its depreciation service life, the Tenant shall reimburse the Lessor for the unpaid rent, as well as other losses in accordance with the current legislation of the Russian Federation.
14. 1.7. If the condition of the returned property at the end of the lease agreement is worse than stipulated, then the Tenant shall compensate the Lessor for the damage caused in accordance with current legislation.
15. 1.8. Disputes arising during the execution of this Agreement shall be considered by arbitration or people's courts in accordance with their competence.
16. 1.9. When the ownership of the leased municipal property is transferred from the Lessor to another person, the Lease Agreement remains in force.
17. 1.10. The validity period of the Agreement is established from "__" _______ ________ 1994 to "__" _________ 1994.
18. 1.11. This agreement comes into force from the moment of transfer of property under the acceptance certificate.
19. II. Payments and settlements under the agreement
20. 2.1. The rent is set at __________ thousand rubles. per month. Calculation of rent is given in Appendix No. 4 to this Agreement.
21. 2.2. The Tenant pays the rent monthly by the 10th day of the month following the reporting month to the account of the RCC GUCB, MFO 144007, account 10130901. Copies of payment orders are submitted to the Lessor by the 20th of the current month to monitor the timeliness of payment of rent.
22. 2.3. The rent is subject to change in the event of a centralized change in the bank interest rate on credit resources of the Central Bank of the Russian Federation. The new rental rate comes into effect from the date of entry into force of the new % rate of the Central Bank of Russia, or within the period specified in legislative acts government, when introducing an increasing coefficient, regardless of the period of receipt of written notice from the Lessor.
23. 2.4. The rent is established for all leased property in the aggregate and is charged in cash based on the valuation of this property at the time of its rental.
24. III. Responsibilities of the parties
25. 3.1. The lessor is obliged:
26. 3.1.1. Within ten days from the date of entry into force of the Agreement, transfer municipal property for rent according to the transfer and acceptance certificate (Appendix No. 1).
27. 3.1.2. If a decision is made to use the leased property for purposes unrelated to the lease, or if the Tenant commits violations of its terms during the validity of the Lease Agreement, notify the Tenant in writing one month before the expiration of the Lease Agreement about its termination.
28. 3.1.3. Notify the Tenant in writing of the increase in rent.
29. 3.2. The tenant is obliged:
30. 3.2.1. Within ten days, accept the leased municipal property according to the deed from the Lessor with delivery to the balance sheet of the enterprise for leases exceeding 1 year.
31. 3.2.2. Use the property strictly for its intended purpose, keep the leased property in full working order, promptly carry out routine repairs of equipment at the expense of own funds. Ensure the safety of municipal property accepted for lease.
32. 3.2.3. Make calculations for calculating depreciation based on the cost of leased property, use depreciation charges to update existing equipment and purchase new equipment as part of leased property. Expansion of the leased property, as well as its reconstruction, can be carried out by the Tenant in agreement with the Lessor at its own expense.
33. If the leased property is written off, replace it with new property of similar quality and technical specifications written off, for the amount of accrued depreciation in deadline rent.
34. 3.2.4. Upon expiration of the contract, as well as in case of early termination, transfer to the Lessor within one month the leased property in technically sound condition and suitable for further use with depreciation accrued according to the standards. In this case, all improvements to the leased property carried out by the Tenant, regardless of their separability, are transferred along with the property to the Lessor free of charge. For the return of the leased property to the Lessor at the end of the contract in a worse condition than provided for, the Lessee shall compensate the Lessor for the damage caused in accordance with current legislation.
35. 3.2.5. Provide, upon the Lessor's request, information on the use of the leased property, provide the Lessor's representatives with unhindered access to monitor whether the operation of the leased property complies with the requirements of this Agreement for the correct operation of the leased property and compliance with the requirements of the Agreement.
36. 3.2.6. Conclude, within _________________ period, an insurance agreement for the rented property with an insurance company determined by the Lessor. The amount of insurance cannot be less than _______________ the value of the rented property. Upon the occurrence of an insured event, payments are distributed as follows:
37. - if, as a result of the occurrence of an insured event, it is necessary to carry out overhaul, the insurance compensation is transferred to the Lessor's account;
38. - in other cases, insurance compensation is transferred to the Lessee’s account.
39. The document confirming the conclusion of an insurance contract is an insurance certificate.
40. 3.2.7. If the initial book value of the property increases, on the basis of the Government Decree on the introduction of increasing coefficients, re-insure the leased property within 10 days from the date of the Lessor’s written warning.
41. 3.2.8. Make timely payments for lease payments. Within 5 days after payment of rent, send to the Lessor a copy of the payment order confirming the timely payment of rent payments.
42. 3.2.9. If you decide to terminate the contractual relationship before the expiration of the lease agreement, notify the Lessor in writing two months in advance.
43. 3.2.10. Do not write off municipal property leased without the written permission of the Lessor.
44. IV. Responsibility of the parties
45. 4.1. For failure to fulfill the obligations provided for in this Agreement, the guilty party bears property liability in the form of payment of a penalty in the amount of 20 percent of two months' rent.
46. 4.2. If the Tenant fails to make rental payments within the time limits established by the Agreement, a penalty is charged in the amount of 0.05 percent of the overdue amount for each day of delay.
47. 4.3. In the event of partial or complete sublease of the leased property without permission, the Tenant shall pay the Lessor a fine in the amount of 5 times the annual rent.
48. 4.4. Payment of a fine or penalty established by this Agreement does not relieve the parties from fulfilling their obligations or eliminating committed violations.
49. 4.5. For failure to submit copies of payment orders within the period specified in clause 3.29 of the Agreement, the Tenant shall pay a fine in the amount of 3% of the amount of the next payment.
50. V. Early termination agreement
51. 5.1. The terms of the Agreement may be changed by agreement of the parties. Proposals of the parties to change the terms of the agreement are considered within 10 days.
52. 5.2. Failure by the tenant to fully or partially comply with the terms of this Agreement is grounds for termination of the Lease Agreement in accordance with current legislation.
53. The grounds for termination of the Lease Agreement in accordance with the procedure established by law are:
54. - violation of operating conditions;
55. - delay in receipt of rent in full for a period of more than three months;
56. - other reasons.
57. 5.3. The Tenant has the right to terminate the Lease Agreement in accordance with current legislation.
58. 5.4. In the event of liquidation of the Tenant, the Agreement is considered terminated from the moment the activities of the liquidation commission cease.
59. VI. Other conditions
60. 6.1. This Agreement is concluded in two copies having equal legal force. The first copy is kept by the Lessor, the second by the Tenant.
61. 6.2. Disputes arising during the execution of the Lease Agreement are considered in accordance with current legislation.
62. VII. General conditions
63. 7.1. Additional obligations of the parties to use the property are formalized additional agreement, which is an integral part of this Agreement.
64. 7.2. _________________________________________________________ _________________________________________________________________
65. _________________________________________________________________
66. _________________________________________________________________
67. VIII. Attachment to agreement
68. Certificate of acceptance and transfer of municipal property leased (Appendix No. 1);
69. - act of acceptance and transfer of fixed assets (Appendix No. 2);
70. - act of acceptance and transfer working capital and financial assets (Appendix No. 3);
71. - transfer balance and balance at the time of concluding the lease agreement;
72. - calculation of rent (Appendix No. 4);
73. - insurance policy for insured municipal property leased.
74. IX. Legal details of the parties
75. LESSOR: Municipal Property Management Committee.
76. Postal address: 660017, Krasnoyarsk, st. Dubrovinsky, 41, tel. 23-39-68, fax 22-14-96.
77. TENANT: ___________________________________________________
78. Postal address: _____________________________________________ tel. _______________ fax: _________________
79. Current account N _______________ in _______________________________ MFO ______________________________
80. SIGNATURES OF THE PARTIES
81. LANDLORD TENANT
82. _____________________________ ___________________________
83. (signature, seal) (signature, seal)
84. AGREED:
85. Balance holder _________________________________________________
86. Committee Chairman
87. on management
88. municipal property
89. L.V.SVISHCHEVA

Certificate of acceptance and transfer of municipal property leased _____________________________________________________ (name of organization, enterprise, association)

1. Krasnoyarsk from "__" _________ 1994
2. In accordance with the Resolution of the head of local government dated April 25, 1994 N 294, on the basis of the act of acceptance and transfer of fixed assets (Appendix No. 2), the act of acceptance and transfer of working capital and financial assets (Appendix No. 3) and taking into account the revaluation of fixed assets ( Resolution of the Council of Ministers of the Government of the Russian Federation dated November 25, 1993 N 1233), the municipal property management committee leases municipal property for a total amount of ______________ thousand rubles. according to the calculation of rent (Appendix No. 4) for a period of __________ year(s).

Certificate of acceptance - transfer of fixed assets leased _______________________________________________________ (name of enterprise)

1. Reason: inventory acts dated ___________________________
2. TOTAL is transferred to the Tenant according to the inventories in the amount of ______________ _________________________________________________________________
3. Note: 1. Actual wear should not exceed 100%.
4. 2. The quantity and amount of equipment is completely depreciable, but working.
5. TENANT: LESSOR:
6. __________________________ ___________________________
(pre)ACT OF ACCEPTANCE - TRANSFER OF WORKING CAPITAL AND FINANCIAL ASSETS TRANSFERRED FOR LEASE Ground: inventory acts N _____ dated ___________________(/pre)(pre) TENANT: LESSOR: __________________________ ___________________________ (position) (position) __________________________ ___________________________ (signature full name) .O.) (signature Full Name) M.P. M.P.(/pre)
TENANT: LESSOR:
3. (position) (position)
4. ____________________________ __________________________
5. (signature full name) (signature full name)
6. M.P. M.P.