Law on Immovable Property Tax (1997) Pays/Territoire Lettonie Type du document Législation Date 1997 (2017) Source FAO, FAOLEX Source d'origine Latvijas Vēstnesis, 145/147, 17.06.1997.; Latvijas Republikas Saeimas un Ministru Kabineta Ziņotājs, 13, 03.07.1997. Sujet Terre et sols Mot clé Taxe/impôt Terres publiques Enregistrement Cadastre/enregistrement des terres Gouvernance Évaluation foncière Terres privées Aire géographique Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Europe du Nord Résumé 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. Texte intégral Letton/Anglais Site web likumi.lv Références - Législation Abroge Law on land tax. Législation | Lettonie | 1990 Mot clé: Terrains agricoles, Taxe/impôt Source: FAO, FAOLEX Implementé par Decree No. 246 of the Cabinet of Ministers implementing Law on immovable property tax. Législation | Lettonie | 1999 Mot clé: Terres publiques, Restrictions à l'utilisation, Aire protégée Source: FAO, FAOLEX Decree No. 495 of the Cabinet of Ministers validating the Regulation on application of the Law on immovable tax. Législation | Lettonie | 2006 Mot clé: Taxe/impôt, Terres publiques, Location, Collectivité locale Source: FAO, FAOLEX Amendé par Law amending Law on immovable property tax. Législation | Lettonie | 2003 Mot clé: Taxe/impôt, Cadastre/enregistrement des terres, Évaluation foncière Source: FAO, FAOLEX Law amending Law on immovable property tax. Législation | Lettonie | 2005 Mot clé: Taxe/impôt, Évaluation foncière, Cadastre/enregistrement des terres Source: FAO, FAOLEX