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