Law on land tax. Pays/Territoire Lettonie Type du document Législation Date 1990 Source FAO, FAOLEX Sujet Agriculture et développement rural, Terre et sols Mot clé Terrains agricoles Taxe/impôt Aire géographique Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Europe du Nord Résumé 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. Texte intégral Anglais Références - Législation Abrogé par Law on Immovable Property Tax (1997) Législation | Lettonie | 1997 (2017) Mot clé: Taxe/impôt, Terres publiques, Enregistrement, Cadastre/enregistrement des terres, Gouvernance, Évaluation foncière, Terres privées Source: FAO, FAOLEX