The article looks at the question of the сourt function in the cases of property valuation disputing. On the grounds of the analysis of the economic category of market value the author explores multiple reliable valuations, terms of valuation contestation and analyses the peculiarities of an independent valuer’s report against other evidences. The author proves the necessity of differentiation of procedural and evidentiary reliability of a valuation report. Following the results of the survey, the author concludes that in cases involving property valuation disputing, the function of the court is not to resolve the dispute over the procedural reliability of the valuation report, but to establish the fair market value of the property. Thus, the court becomes the institution having the right to terminate the endless multiplicity of procedurally reliable valuations and to bring certainty to parties’ relations through the establishment of the only reliable valuation.