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Array
(
    [PODPISKA] => Array
        (
            [ID] => 60
            [TIMESTAMP_X] => 2012-02-17 01:34:38
            [IBLOCK_ID] => 13
            [NAME] => Доступно только по подписке
            [ACTIVE] => Y
            [SORT] => 1
            [CODE] => PODPISKA
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => L
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => C
            [MULTIPLE] => N
            [XML_ID] => 60
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM_ID] => 
            [~VALUE] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
        )

    [AVTOR] => Array
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            [TIMESTAMP_X] => 2018-02-13 19:43:51
            [IBLOCK_ID] => 13
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            [COL_COUNT] => 30
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            [XML_ID] => 
            [FILE_TYPE] => 
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            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
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            [SEARCHABLE] => Y
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            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => UserID
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [AVTOR_NOREG] => Array
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            [ID] => 76
            [TIMESTAMP_X] => 2018-02-13 19:43:51
            [IBLOCK_ID] => 13
            [NAME] => Автор (использовать если автор не зарегистрирован)
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            [SORT] => 3
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            [LIST_TYPE] => L
            [MULTIPLE] => Y
            [XML_ID] => 
            [FILE_TYPE] => 
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            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
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            [VERSION] => 2
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
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    [PO_TEME] => Array
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            [ID] => 91
            [TIMESTAMP_X] => 2018-02-13 19:43:51
            [IBLOCK_ID] => 13
            [NAME] => Материалы по теме
            [ACTIVE] => Y
            [SORT] => 4
            [CODE] => PO_TEME
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            [PROPERTY_TYPE] => E
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            [COL_COUNT] => 30
            [LIST_TYPE] => L
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            [XML_ID] => 
            [FILE_TYPE] => 
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            [LINK_IBLOCK_ID] => 0
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            [SEARCHABLE] => N
            [FILTRABLE] => Y
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            [VERSION] => 2
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
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    [NUMBER] => Array
        (
            [ID] => 61
            [TIMESTAMP_X] => 2018-02-13 19:43:51
            [IBLOCK_ID] => 13
            [NAME] => Номер
            [ACTIVE] => Y
            [SORT] => 5
            [CODE] => NUMBER
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => G
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => 61
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 15
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 9
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => Y
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [VALUE] => 477
            [DESCRIPTION] => 
            [~VALUE] => 477
            [~DESCRIPTION] => 
        )

    [EXP_TW] => Array
        (
            [ID] => 117
            [TIMESTAMP_X] => 2018-02-13 19:34:46
            [IBLOCK_ID] => 13
            [NAME] => Экспорт в Twitter
            [ACTIVE] => Y
            [SORT] => 6
            [CODE] => EXP_TW
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => L
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => C
            [MULTIPLE] => N
            [XML_ID] => 601
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => Y
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM_ID] => 
            [~VALUE] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
        )

    [EXP_TW2] => Array
        (
            [ID] => 118
            [TIMESTAMP_X] => 2018-02-13 19:34:46
            [IBLOCK_ID] => 13
            [NAME] => Экспорт в Twitter 2
            [ACTIVE] => Y
            [SORT] => 7
            [CODE] => EXP_TW2
            [DEFAULT_VALUE] => 0
            [PROPERTY_TYPE] => N
            [ROW_COUNT] => 1
            [COL_COUNT] => 1
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => 
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 1
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => Y
            [SEARCHABLE] => N
            [FILTRABLE] => Y
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [COMMENT] => Array
        (
            [ID] => 72
            [TIMESTAMP_X] => 2012-02-17 01:34:38
            [IBLOCK_ID] => 13
            [NAME] => Количество комментариев
            [ACTIVE] => Y
            [SORT] => 9
            [CODE] => COMMENT
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => 
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [GALLERY] => Array
        (
            [ID] => 123
            [TIMESTAMP_X] => 2019-12-18 09:46:35
            [IBLOCK_ID] => 13
            [NAME] => Галерея
            [ACTIVE] => Y
            [SORT] => 10
            [CODE] => GALLERY
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => F
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => Y
            [XML_ID] => 
            [FILE_TYPE] => jpg, gif, bmp, png, jpeg
            [MULTIPLE_CNT] => 
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 
            [WITH_DESCRIPTION] => Y
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Галерея
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [MESTO] => Array
        (
            [ID] => 92
            [TIMESTAMP_X] => 2018-02-13 19:34:46
            [IBLOCK_ID] => 13
            [NAME] => Место проведения (для афиши)
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => MESTO
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => 
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
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    [DATE_AFISHA] => Array
        (
            [ID] => 93
            [TIMESTAMP_X] => 2018-02-13 19:34:46
            [IBLOCK_ID] => 13
            [NAME] => Дата (для афиши)
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => DATE_AFISHA
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => 
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [TIME_AFISHA] => Array
        (
            [ID] => 94
            [TIMESTAMP_X] => 2018-02-13 19:34:46
            [IBLOCK_ID] => 13
            [NAME] => Время (для афиши)
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => TIME_AFISHA
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => 
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [HTML_TABLE] => Array
        (
            [ID] => 103
            [TIMESTAMP_X] => 2018-02-13 19:55:36
            [IBLOCK_ID] => 13
            [NAME] => Ссылка на html-таблицу
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => HTML_TABLE
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => Y
            [XML_ID] => 
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => Y
            [SEARCHABLE] => Y
            [FILTRABLE] => Y
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => FileMan
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [BANNER] => Array
        (
            [ID] => 108
            [TIMESTAMP_X] => 2012-02-17 01:34:38
            [IBLOCK_ID] => 13
            [NAME] => Баннер 
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => BANNER
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => 
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [KEY] => Array
        (
            [ID] => 113
            [TIMESTAMP_X] => 2012-04-02 12:18:57
            [IBLOCK_ID] => 13
            [NAME] => KEYWORDS
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => KEY
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 3
            [COL_COUNT] => 50
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => 
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [DESCRIP] => Array
        (
            [ID] => 114
            [TIMESTAMP_X] => 2012-04-02 12:18:57
            [IBLOCK_ID] => 13
            [NAME] => DESCRIPTION
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => DESCRIP
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 3
            [COL_COUNT] => 50
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => 
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [PDF_ARTICLE] => Array
        (
            [ID] => 119
            [TIMESTAMP_X] => 2018-02-13 19:55:48
            [IBLOCK_ID] => 13
            [NAME] => PDF элемента
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => PDF_ARTICLE
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => Y
            [XML_ID] => 
            [FILE_TYPE] => pdf
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => Y
            [SEARCHABLE] => Y
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => FileMan
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [FACEBOOK_LINK] => Array
        (
            [ID] => 121
            [TIMESTAMP_X] => 2019-12-18 09:44:57
            [IBLOCK_ID] => 13
            [NAME] => Ссылка facebook
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FACEBOOK_LINK
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => 
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Ссылка на статью в facebook
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [FOTO_AVTOR] => Array
        (
            [ID] => 122
            [TIMESTAMP_X] => 2019-12-18 09:45:35
            [IBLOCK_ID] => 13
            [NAME] => Автор фото
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FOTO_AVTOR
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => 
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Текст под фото
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [FOTO_VERTICAL] => Array
        (
            [ID] => 124
            [TIMESTAMP_X] => 2019-12-18 09:47:38
            [IBLOCK_ID] => 13
            [NAME] => Вертикальное фото
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FOTO_VERTICAL
            [DEFAULT_VALUE] => 0
            [PROPERTY_TYPE] => N
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => 
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 
            [WITH_DESCRIPTION] => 
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => SASDCheckboxNum
            [USER_TYPE_SETTINGS] => Array
                (
                    [VIEW] => Array
                        (
                            [0] => Нет
                            [1] => Да
                        )

                )

            [HINT] => Отображение фото в листинге новостей
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [MOD_INTERVIEW] => Array
        (
            [ID] => 125
            [TIMESTAMP_X] => 2019-12-18 14:47:40
            [IBLOCK_ID] => 13
            [NAME] => Отображать в блоке "ИНТЕРВЬЮ"
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => MOD_INTERVIEW
            [DEFAULT_VALUE] => 0
            [PROPERTY_TYPE] => N
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => 
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 
            [WITH_DESCRIPTION] => 
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => SASDCheckboxNum
            [USER_TYPE_SETTINGS] => Array
                (
                    [VIEW] => Array
                        (
                            [0] => Нет
                            [1] => Да
                        )

                )

            [HINT] => Вывод материала на главной странице сайта в блоке "ИНТЕРВЬЮ"
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [MOD_COMMENTS] => Array
        (
            [ID] => 126
            [TIMESTAMP_X] => 2019-12-18 14:46:55
            [IBLOCK_ID] => 13
            [NAME] => Отображать в блоке "КОММЕНТАРИЙ"
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => MOD_COMMENTS
            [DEFAULT_VALUE] => 0
            [PROPERTY_TYPE] => N
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => 
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 
            [WITH_DESCRIPTION] => 
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => SASDCheckboxNum
            [USER_TYPE_SETTINGS] => Array
                (
                    [VIEW] => Array
                        (
                            [0] => Нет
                            [1] => Да
                        )

                )

            [HINT] => Вывод материала на главной странице сайта в блоке "КОММЕНТАРИЙ"
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [MOD_MAINTOPIC] => Array
        (
            [ID] => 127
            [TIMESTAMP_X] => 2019-12-18 14:47:16
            [IBLOCK_ID] => 13
            [NAME] => Отображать в блоке "ГЛАВНАЯ ТЕМА"
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => MOD_MAINTOPIC
            [DEFAULT_VALUE] => 0
            [PROPERTY_TYPE] => N
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => 
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 
            [WITH_DESCRIPTION] => 
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 2
            [USER_TYPE] => SASDCheckboxNum
            [USER_TYPE_SETTINGS] => Array
                (
                    [VIEW] => Array
                        (
                            [0] => Нет
                            [1] => Да
                        )

                )

            [HINT] => Вывод материала на главной странице сайта в блоке "ГЛАВНАЯ ТЕМА"
            [VALUE] => 
            [DESCRIPTION] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
        )

    [SPRAVKA] => Array
        (
            [ID] => 128
            [TIMESTAMP_X] => 2019-12-23 18:06:02
            [IBLOCK_ID] => 13
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            [HINT] => Вывод справочной информации на странице с материалом
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Как не заплатить чужие налоги?

Анна Архипова, замдиректора ООО «Первая Ростовская Налоговая Консультация»:
— Недавно мне удалось вернуть 11,5 тыс. рублей земельного налога, начисленного мне неправомерно. Налоговая высылает квитанции об уплате налога жителям многоквартирных домов, хотя земельные участки под их домами зачастую даже не сформированы. На поиски правды ушло несколько лет. А многие ростовчане до сих пор продолжают платить за государство.
Как не заплатить чужие налоги?
История с земельным налогом началась для меня в 2008 г., когда я, как и многие другие ростовчане, получила квитанцию об уплате земельного налога. Сумма была не большая, но и не слишком маленькая, чтобы ее оплата осталась незамеченной для семейного бюджета, — около 3 тыс. руб. Успокаивала мысль о том, что земля в центре города дорогая, а мой многоквартирный дом насчитывает всего двадцать квартир. Ситуация повторилась в 2009 г. В кризисное время мы стали тщательнее считать свои деньги, и я решила поинтересоваться в компетентных органах, действительно ли земля под моим домом такая дорогая и моя ли она.

Ответ Росреестра меня удивил. Стоимость земельного участка, расположенного по адресу: Ростов-на-Дону, пр. Буденовский, 96, 132–136/67, действительно оказалась немалой — 62,26 млн руб., но правообладателем являлось Теруправление Федерального агентства по управлению федеральным имущес­твом. То есть земля под домами не наша, следовательно, платить за нее земельный налог ни я, ни мои соседи никак не можем. Более того, на указанном земельном участке находятся несколько домов, т. е. мы платили налог за целый квартал, включая дворовые детские площадки, футбольное поле, придомовые проезды, скверы.

Согласно ст. 16 Федерального закона № 189-ФЗ от 29.12.2004 «О введении в действие Жилищного кодекса РФ» земельный участок под многоквартирным домом, который сформирован до введения Жилищного кодекса и в отношении которого проведен государственный кадаст­ровый учет, переходит бесплатно в общую долевую собственность собственников помещений в многоквартирном доме. Но земельный участок должен быть сформирован отдельно под каждым жилым домом. До формирования самостоятельных земельных участков единый участок, на котором расположено несколько многоквартирных домов, не может перейти в общую долевую собственность собственников помещений.

Разобравшись с ситуацией, я написала письмо в ИФНС по Октябрьскому району Ростова с просьбой пересчитать налог, но ответа не получила. Написала повторно, а инспекция ответила мне очередной квитанцией на уплату налога за 2010 г. Пришлось письменно обращаться в УФНС по Ростовской области. Оттуда ответили довольно быстро, подтвердив мою правоту. С жильцов всего нашего квартала требовали налог незаконно на протяжении 2007–2010 гг. ИФНС по Октябрьскому району было указано на необходимость пересчитать налог и вернуть переплату всем жильцам. Деньги возвращают только по собственному заявлению налогоплательщика, поэтому я не уверена, что все мои соседи их получили, а срок возврата — всего 3 года.

Я прошла все этапы этой процедуры, деньги мне перечислили на банковскую карту в течение 3 недель после моего заявления в налоговую, справедливость восторжествовала. А сколько еще ростовчан платят налог за чужие земельные участки?

Анна Архипова, замдиректора ООО «Первая Ростовская Налоговая Консультация»

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