Law on land tax. País/Territorio Letonia Tipo de documento Legislación Fecha 1990 Fuente FAO, FAOLEX Materia Agricultura y desarrollo rural, Tierra y suelos Palabra clave Terrenos agrícolas Tasa/impuesto Área geográphica Europa, Europa y Central Asia, Países de la Unión Europea, Europa Septentrional Resumen 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. Texto completo Inglés Referencias - Legislación Revocado por Law on Immovable Property Tax (1997) Legislación | Letonia | 1997 (2017) Palabra clave: Tasa/impuesto, Terrenos públicos, Registro, Catastro/registración de tierras, Gobernanza, Valoración de tierras, Terrenos privados Fuente: FAO, FAOLEX