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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