Plot includes all the improvements that allow it to use effectively. Improvements – changes that undeveloped land, are the result of his activities for the subsequent transformation use. Improvements can be divided into external and internal. The external improvements to the towns include: device streets, sidewalks, drainage and utilities. Internal improvements – a building, structure, internal landscape, water, sewerage, roads, etc. In modern Russian conditions the land is one of the most difficult objects for real estate appraisal, for the following reasons: 1) the specificity of the object; 2) underdevelopment of regulatory frameworks, 3) undeveloped land market in the country. The specificity of the earth as an object of evaluation, it differs from other types of properties are characterized by: a) the land is a natural resource that can not be easily replicated in contrast to other real estate, and b) the assessment should always consider the possibility of multiple-use land:-as a basic means of production.

Agricultural and forest lands are the means of production of raw materials required for virtually all industries, as well as food, as the space-socio-economic development. The Earth is a spatial basis for the distribution of various properties, c) the land fund is the basis of formation of the living environment of the country and provides ecological safety, particularly land forest and water reserves. Therefore, in all countries, the state regulates the use of land as both natural and economic objects, and d) in contrast to other real estate to the value of land do not apply the concept of physical and functional deterioration, and depreciation, since the term of use of land is not restricted. Therefore, the cost of land, as opposed to cost buildings, structures and other improvements, over time, tends to increase, and e) the use and protection of land in the Russian Federation as the basis of life and activity of the people living in the territories. So way, economically sound valuation of the land is a complicated procedure, so as to take into account the possibility of their simultaneous use as a natural resource, basic habitat and population property. It is necessary to emphasize the role of the state land policy which should be aimed at the rational use and conservation, reproduction and improvement of soil fertility, preservation and improvement conducive to human life and health of the environment, thus contributing to the adoption of evidence-based decisions on land use and urban development.