Amendments To The Law "on Real Estate Tax"

Original Language Title: Grozījumi likumā "Par nekustamā īpašuma nodokli"

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Read the untranslated law here:

The Saeima has adopted and the President issued the following law: amendments to the law "on real estate tax" to make the law "on real estate tax" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1997, nr. 13, 24; 1998, nr. 24; 1999, no. 4, 24; 2001, 1., no. 24; 2003, 2, 15 no; 2005, no. 24; 2007; 2008 21 no, no. 1; 2009, no. 6; Latvian journal, 2009, 100, 200. no; 2010, 106, 170, 206. No.) the amendments are as follows: 1. Article 1: to replace in the first paragraph, the word "register" with the words "information system";
Add to paragraph 1 the second subparagraph with the words "as well as residencies and social flats";
to complement the second part of the paragraph after the word "3.3 roads" with the words "If the municipality in accordance with paragraph 2.1 part in binding rules been established that these objects are taxable";
make the second subparagraph of paragraph 4 by the following: "4) religious organizations real property (with the exception of this law, article 3, first paragraph, referred to in paragraph 2 and the maintenance of the land), which is not used for economic activity. Article 3 of this law, the first subparagraph of paragraph 2 of the said religious organizations belonging to the objects and the maintenance of land not subject to real estate tax, if they are not rented or leased. With regard to religious organizations real estate economic activity does not constitute the use of it to charities and social care, as well as religious organizations and institutions registered mental training activities; "
to make the second part of paragraph 9 by the following: "9) Uptown inadequacy, if the area of inadequacy not exceeding 25 m2, except garages;";
to complement the second part with the 9.1 point as follows: "91) Uptown inadequacy, if the area of inadequacy exceeds 25 m2 and the municipality of taxation is determined by its own binding rules, except garages;";
Add to article 2.1 part as follows: "(21) with the real estate tax levied civil engineering — areas that are used as vehicles to pay parking lot, if it is determined by the municipality in its binding rules issued to pirmstaksācij October 1 of the year.";
to complement the fourth paragraph after the words "natural person" or by the words "or religious organisations".
2. Replace article 2, fourth paragraph, the words "joint ownership" to part with the words "supposedly part of the" joint ownership.
3. Article 3: make the introductory part of the first subparagraph by the following: "(1) the real estate tax rate from 0.2 up to 3 percent of the real property cadastral values determined by the municipality in its binding rules which it is issued not later than 1 October of the year of pirmstaksācij. If the municipality by the deadlines laid down in binding terms, is issued by the real estate tax rate is: ";
to supplement the article with 1.3 and 1.4 part as follows: "(13) For engineering structures that under this Act is liable to estate tax, but is not registered in the real estate cadastre of the State information system, tax is calculated by applying the first paragraph of this article referred to in paragraph 1, the jurisdiction of the rate structures of land cadastre value.
(14) environment from degrading, or human security-threatening construction subject to real estate tax rate to 3 percent from the construction of cadastral value of the jurisdiction, if it is determined by the municipality in its binding rules which it is issued not later than 1 October of the year of the pirmstaksācij. ";
replace the third and sixth paragraph the word "register" with the words "information system";
to supplement the article with the eleventh subparagraph by the following: "(11) civil engineering cadastre value is applied in the calculation of the tax, starting with the next month after the registration of the real estate cadastre information system of the country."
4. Article 4: to replace the title of the article the word "register" with the words "information system";
Add to article 1.1 part as follows: "(11) the real property tax administration uses real estate national cadastre information system recorded data. Changes in the composition of real estate or real estate object that describes the data taken into account in the calculation of the tax, according to the procedures laid down in this Act, if these changes are recorded in the real property cadastre of the State information system. Data that is not registered in the State of real estate cadastre information system, real property tax administration, the local authority is obtained in accordance with the procedure laid down in this Act or in other information systems. ";
replace the third paragraph, the word "register" with the words "information system".
5. Supplement article 6 with 1.4 part as follows: "(14) If a taxable person to declare the place of residence in accordance with the procedure prescribed by law and are not announced to address the tax administration, in which he is approachable, as well as this article within the time limit referred to in the second subparagraph have not informed the Administration that has not received a notice of payment, taxation notice is not sent, but the tax comes into force in the current tax year on March 22."
6. Replace article 7 of the third subparagraph of paragraph 2, the words "accepted" by the words "entry into force".
7. Supplement article 8 with the fifth paragraph as follows: "(5) when adopting their own binding rules, the municipality is right after a taxable person's social standing and solvency evaluation to decide on the tax deferral in respect of this law, article 3, first paragraph, the object referred to in paragraph 2, in which a person is declared his place of residence, and the jurisdiction of the land to real estate law for the transition to another person."
8. in article 9: put the second part as follows: "(2) the prescribed time the outstanding tax, penalties or late payment in accordance with the decision of the local Government shall recover non-contentious procedure according to the law" About taxes and duties "and the Act on administrative procedures provided for in the administrative law enforcement procedure. The municipality assuming binding rules, is entitled to impose taxation notice enforcement term not exceeding seven years from the date of the payment statement. Enforcement term limitation stops the law "About taxes and duties" cases and forced land lease if the lessor has filed a court claim for property tax refunds drive up to the judgment of the entry into force. "
9. Replace the words "in article 12 notice sample" with the words "the statement required information".
10. transitional provisions be supplemented with 40, 41, 42, 43, 44, 45 and 46 in the following wording: "40. Until the date when the tax payment notification for 2012, local authorities, issued a binding rules adopted the law" On local governments "article 46 in the agenda has the right to apply the tax in 2012, the increase in the limit on the amount of land or the amount of tax saved ground level 2011, as well as increase the amount of this limit and conditions of application.
41. This law, article 1, second paragraph, point 9.1 and 2.1, part 3, article 1.4 and article 9 of the second paragraph of the second and third sentence of the municipalities of the right provided for in respect of the implementation of the 2012 if until the tax payment notification for 2012, has issued regulations that are adopted the law "On local governments" article 46. These binding rules the municipality shall also determine the period within which the cadastre in 2012, the subject is obliged to propose this law article 1 referred to in part 2.1 determination of building a real estate object.
42. the term of dispatch of the notice for payment of the objects referred to in article 1 of this law in part 2.1 2012 is no later than august 1.
43. Article 3 of this law 1.3 part shall enter into force on July 1, 2012.
Amendment 44 article 3 of this law, first paragraph, introductory part (on the right of a municipality to determine the real estate tax rate) and the fifth part of article 8 shall enter into force on January 1, 2013.
45. The Cabinet of Ministers until June 1, 2012 to develop and submit to the Parliament amendments to this Act, provided that the principle of local self-government followed by article 3 of this law provided for in the first subparagraph is applicable.
46. Religious organizations by 2012. February 1 of this law, article 1, second subparagraph, point 4 of the object referred to by the local Government to provide such information according to the situation on January 1, 2012:1) the real property cadastre number;
2) real estate object cadaster designation;
3) real estate object's address;
4) real property (land, buildings, structures, apartment property, premises or part of the Group);
5) non-taxation justification. "
The law shall enter into force on January 1, 2012.
The law adopted by the Parliament in 2011 on 15 December.
The President of the Parliament instead of the President s. Āboltiņ in Riga 2011 23 December