摘要：The article considers the issue of cadastral valuation of agricultural lands used for perennial plantations (orchards). Unlike other agricultural crops, orchard crops occupy the land for a long period of time, therefore, the planting expenditures are capital. The purpose of the study is to define the features and adapt the existing methodology for cadastral valuation of lands occupied by orchards considering the actual return on the evaluated land plot and the distance factor that affects the increase in cost and decline in return depending on the location of the plot in relation to the main markets. The example (plots are located in the Bezenchugsky district of the Samara region) shows that the costs of orchard plots are 2.73 and 2.93 rubles per square meter, respectively. Quality characteristics of the first plot are better, but it is located further from the centre of the region.
