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Law on Immovable Property Tax (1997)

Country/Territory
Latvia
Document type
Legislation
Date
1997 (2017)
Source
FAO, FAOLEX
Original source
Latvijas Vēstnesis, 145/147, 17.06.1997.; Latvijas Republikas Saeimas un Ministru Kabineta Ziņotājs, 13, 03.07.1997.
Subject
Land & soil
Keyword
Tax/levy Public land Registration Cadastre/land registration Governance Land valuation Private land
Geographical area
Europe, Europe and Central Asia, European Union Countries, Northern Europe
Abstract

This Law provides for immovable property tax. The immovable property tax shall be imposed on tangible things which are located in the territory of the Republic of Latvia and which cannot be transferred from one place to another without being externally damaged –land, buildings, including the buildings registered in the Cadastre Information System but not transferred into exploitation, and engineering structures, except the immovable property owned by governmental entities and others as mentioned in the Law.

Full text
English/Latvian
Website
likumi.lv

References - Legislation

Repeals

Law on land tax.

Legislation | Latvia | 1990

Keyword: Agricultural land, Tax/levy

Source: FAO, FAOLEX

Implemented by

Decree No. 246 of the Cabinet of Ministers implementing Law on immovable property tax.

Legislation | Latvia | 1999

Keyword: Public land, Use restrictions, Protected area

Source: FAO, FAOLEX

Decree No. 495 of the Cabinet of Ministers validating the Regulation on application of the Law on immovable tax.

Legislation | Latvia | 2006

Keyword: Tax/levy, Public land, Lease, Local government

Source: FAO, FAOLEX

Amended by

Law amending Law on immovable property tax.

Legislation | Latvia | 2003

Keyword: Tax/levy, Cadastre/land registration, Land valuation

Source: FAO, FAOLEX

Law amending Law on immovable property tax.

Legislation | Latvia | 2005

Keyword: Tax/levy, Land valuation, Cadastre/land registration

Source: FAO, FAOLEX