The article presents considerations regarding the practical problem of the scope of the examina- tion or verification of the real estate appraisal report by the court of justice or by an administra- tive body. Based on the analysis of administrative courts’ judgements or decisions, it should be stated that there is no uniform view developed in the jurisprudence of this issue. Various standpoints in this matter can be observed: from the position limiting the possibility of examining the report to for- mal issues only, to the position allowing the possibility of far-reaching interference with its sub- stantive content (for instance, in the choice of approach, or valuation methods). The judgements of the Supreme Court and common courts demonstrate an approach to the problem allowing free discretionary assessment of evidence, without referring to specific issues regarding the as- sessment of the content in either substantive (content-related) or formal terms. In the opinion of the present authors, it is necessary to distinguish between the verification of the appraisal report in terms of objective criteria from the examination in the scope of subjective criteria.