Conclusion. As a result of the study, a methodology for cadastral valuation of forest lands was developed, taking into account the degree of development of their infrastructure. This technique can be used to determine the payment for the use of forest resources, to determine the effectiveness of forest harvesting and processing projects, to assess environmental damage, etc. As a result of assessing the infrastructure of the forest fund, an assessment algorithm was developed, a map was drawn up and an integral indicator (coefficient) of infrastructure development, dividing the territory of the forestry into three levels (clusters), was determined. A model for calculating the lease rate of forest land has been developed, taking into account the integral indicator of the development of infrastructure and the taxation value of plantations, according to which the value of the rental value of forest land is determined, this model is necessary to determine the cadastral value. As a result of the application of the income approach and the method of capitalization of land rent (rent), a specific indicator of the cadastral value of forest lands was obtained, taking into account the degree of development of their infrastructure. The following conclusions can be drawn from the map of the estimated zoning:
allotments with the highest values of the specific indicator of the cadastral value are concentrated near settlements, which is explained by the development of infrastructure in places where people live;
in the northwestern part of the considered territory with a low indicator of infrastructure development, there is a second price zone, which is explained by the high taxation value of this territory with valuable species.
Thus, distribution of the specific indicator of the cadastral value is consistent with the economic concept of the pricing of forest areas. When compared with the previous results of the cadastral assessment, the following conclusions were formed:
on average, the value of the cadastral value, calculated according to the proposed methodology, is greater than the value of the current cadastral value; specific indicator of the cadastral value of forest lands is comparable in value with the specific indicators of the value of lands of other categories;
the results of calculating the cadastral value of forest land plots of the Baltic district forestry based on the obtained analytical dependencies showed that they are comparable with their market prices, that is, they are objective. It has been established that the use of such an approach to assessing the cadastral value of forest lands provides an increase in the objectivity of the results, since it is based on real market data.
The developed methodology for the cadastral valuation of forest lands makes it possible to determine the objective value of the rent, taking into account the taxation indicators and location of the lease plot in relation to infrastructure facilities, i.e. for inaccessible forest areas the rent will be lower. This stimulates the creation of forest infrastructure facilities (forest roads, warehouses, etc.) at the expense of the tenant. The specific indicator of the cadastral value according to the data of the state budgetary institution is 0.65 RUB/m2 [19, 21], this indicator is higher and averages 179, RUB/m2, but it is close to market values, which corresponds to one of the goals of the cadastral assessment - comparability of the cadastral value with the market value. Despite the fact that the cost of forest land obtained using the new method is several times less than the cost of land of other categories (for example, the cost of a neighboring plot of land in the category of land in settlements is 715 RUB/m2), the resulting specific indicator became comparable with the lands of other categories. It is obvious that a natural resource, which is the country-national wealth and performs a multipurpose function, cannot cost a penny, especially since not only the forest growing on the site at the time of assessment, but also the land itself is subject to cadastral assessment. In the course of the study, an integral indicator (coefficient of development) of the infrastructure was determined, it makes it possible to carry out a comparative characteristic of the territory according to the degree of forest infrastructure development. This indicator can be used to assess the territories in order to make comprehensive decisions and measures aimed at the development of certain forest areas, as well as when converting forest lands into lands of other categories for the construction of various facilities.
The development of modern transport and logistics infrastructure in forestry increases development of the timber industry. The results obtained using this methodology can be the basis for making decisions in the development of the forest sector in Russia, improving the level of development of the forest fund infrastructure and respecting the national resource, which is the forest.
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