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: https://www.vestnesis.lv/ta/id/223560

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, 6., no. 15; Latvian journal, 2009, 200. no; 2010, no. 106, 170.) the amendments are as follows: 1. Article 1: turn off the second part of paragraph 9;
replace the third paragraph, the words "and the numbers 4, 6, and paragraph 9" with numbers and the words "in paragraphs 4 and 6".
2. in article 3: make the first part of paragraph 1 subparagraph "b" as follows: "(b)) the buildings or parts thereof, except those parts in paragraph 2 of this article and listed in section 1.2 real estate tax objects";
make the first part of paragraph 2 as follows: "2) housing, whether or not they are divided into housing estate, residential house parts, groups of non-residential space in buildings that are functional as well as living room groups, where functional use is associated with living (garages, parking lots, basements, warehouses and holding space), if they are not used for economic activity: a) 0.2 percent of cadastral value not exceeding 40 000 dollars 0.4 percent, b) from the cadastral value exceeding 40 000 LVL but less than 100,000, 75 c) 0.6 percent of cadastral value exceeding 75 000 lats. ";
Add to article 1.2 of the part as follows: "(1) the first subparagraph of paragraph 2 shall also apply to fixed-rate residential home and garage owners, the inadequacy of cooperative societies, garage owner associations and individual garages (with the exception of heavy machinery and machinery garage) if they are not used for economic activity."
to complement the second paragraph after the word "year" with the words "(hereinafter referred to as the tax year);
Express 3.1 parts of the first sentence by the following: "minimum real estate tax payment for each taxable person in each municipality is the 5 lats, also in cases where the taxpayer's real estate tax is applied to the tax relief and their application for a taxation year the total of estimated tax in the municipality concerned is less than 5 lats.";
replace the ninth paragraph, the words "and the first part of the objects referred to in paragraph 2 with the words" and the numbers "in the first paragraph of this article, (2) and referred to in part 1.2 real estate tax objects".
3. in article 5: replace 1.1 part numbers and the words "article 3 first paragraph, paragraph 2 the above objects" with numbers and the words "article 3, paragraph 2, first subparagraph, and in 1.2 referred to real estate tax objects";
replace the second paragraph, the words "the politically repressed persons on the ground and the individual residential building not in buildings or dwelling property without land supposedly part of the" with the words "the politically repressed persons on Earth, as well as on this law, article 3, first paragraph, (2) and referred to in 1.2 real estate tax objects".
4. Replace article 6, first paragraph, the words "tax (calendar) year" with the words "taxation year".
5. in article 7: express first and second subparagraph by the following: "(1) the real estate tax starts to pay with the next tax year after the property or possession, except in the following cases: 1 if the property forfeited) by insolvency proceedings or directing recovery non-contentious procedures relating to real estate, property rights, acquiring real estate tax paid, starting with the next month after the entry into force of the Court ruling that approved real estate auction;
2) If a taxable person, a legal person is reorganized, the successor to the real estate tax paid, starting with the next month after the registry entry for the reorganization of the legal person;
3) if it is privatized or transferred to State or municipal property, property rights, acquiring real estate tax paid by next month after acquired property rights;
4) If a State or local government property is placed in service or lease, the user or lessee real estate tax paid by next month after use or incurred for rental rights;
5) if have expired the right to this law, article 1, second paragraph, the specific exemption from real estate tax, real estate tax paid by next month, after the extinction of that right.
(2) the taxable person is obliged to inform the authorities in writing in the following cases: 1 if the termination occurs or the) right on this law, article 1, second paragraph, the specific exemption from real estate tax, — one month from this right or the date of termination;
2) If you get State or municipal property or rental rights, — one month of use, or as to the date of the lease law;
3) If you get the legal possession of real estate, one month from the date of possession occurred. ";
turn off the 2.1 and 2.2;
make the third paragraph as follows: "(3) the real estate tax payment obligation ends with the next tax year after the property or possession has ended, except in the following cases: 1) if real property is seized or donated to the State or the municipality, real estate tax payment obligation ends with next month after securing the land rights on behalf of a State or local government;
2) if property transferred by insolvency proceedings or directing recovery non-contentious procedures relating to real property, the former owner of the real property tax payment obligation ends with the next month after the date of the court order that approved real estate auction;
3) real estate tax payment obligation ends with next month, after the extinction of the State or municipality in real estate or rental;
4) real estate tax payment obligation ends with next month after intervening rights to this law, article 1, second paragraph, the specific exemption from real estate tax. "
6. in article 9:

replace the fourth subparagraph, the words "through bankruptcy procedures" with the words "through insolvency proceedings";
in the fifth subparagraph, replace the words and figures "for timely login authorities in accordance with article 7 of this law, the second and 2.1 part" with the words "for the authorities and a number of information not in accordance with this law, article 7 of the second part".
7. transitional provisions: transitional provisions be supplemented with 22.3 points as follows: "this transitional rule 22.3 22 shall not apply to article 3 of the law of the first subparagraph of paragraph 2, the specific real estate tax object, as well as the case where the space usage of the group is changed from residential to non-residential or this law, article 3, paragraph 2, first subparagraph, within the real estate tax in economic activity has been opened.";
Replace paragraph 23, the number and the word "2010" with numbers and words "in 2011 and 2010";
adding to the transitional provisions in paragraph 38 and 39 with the following: "1.38. This law, article 9, paragraph 1 of the amended exclusion. in the third subparagraph of article and article 3, paragraph 1 the first subparagraph" b "in subparagraph 3 of article 1.2 of the new version of the part, as well as the amendment to article 3, in the ninth paragraph and article 5 second subparagraph 1.1 and shall enter into force on January 1, 2012.
39. in this law article 7, first paragraph, point 1, paragraph 2, third paragraph, and article 9 of the fourth part "of terms used in insolvency proceedings" means bankruptcy, also launched in accordance with the laws and regulations which were in force until 31 October 2010. "
The law shall enter into force on January 1, 2011.
The Parliament adopted the law on 20 December 2010.
President Valdis Zatlers in Riga of 2010 December 30.