Ecolex Logo
The gateway to
environmental law
Search results » Legislation

Law on land tax.

Country/Territory
Latvia
Document type
Legislation
Date
1990
Source
FAO, FAOLEX
Subject
Agricultural & rural development, Land & soil
Keyword
Agricultural land Tax/levy
Geographical area
Europe, Europe and Central Asia, European Union Countries, Northern Europe
Abstract

The aim of the Law on land tax is to provide incentives for the land users and local governments towards a more rational use of land in their jurisdictions. All land which has been allocated for use by a decision of the state or local government, described in the land register and physically presented to the user is subject to tax. The local government sets its own tax rates for land within its jurisdiction allocated to physical and legal persons for agricultural uses. The Law includes 3 Appendix relating to provisions on tax rates in different areas.

Full text
English

References - Legislation

Repealed by

Law on Immovable Property Tax (1997)

Legislation | Latvia | 1997 (2017)

Keyword: Tax/levy, Public land, Registration, Cadastre/land registration, Governance, Land valuation, Private land

Source: FAO, FAOLEX