The cadastral value of a property, as an administrative value, cannot exceed the market value of the property. This avoids possible fraudulent practices, such as selling a property with an administratively limited sale price above its value, and prevents the tax burden borne by the owner of a property from being unfair.

The cadastral value of a property, as an administrative value, cannot exceed the market value of the property. This avoids possible fraudulent practices, such as selling a property with an administratively limited sale price above its value, and prevents the tax burden borne by the owner of a property from being unfair.