Based on the Federal Law of July 24, 2002 No. 101-ФЗ On the turnover of agricultural land, the expression of the size of land shares both in the form of a simple correct fraction, and in hectares or points is legally valid.
For the purposes of taxation of land plots, it is necessary to bring the expression of the size of shares into a unified system, in connection with which the Government of the Russian Federation has developed a procedure for recalculating the size of land shares in hectares or points into a simple correct fraction.
Also, the above decree identified sources of information on the size of land shares and approved the formulas for such recalculation.