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) the amendments are as follows: 1. Article 1: Add to the second subparagraph of paragraph 9, after the words "public garage" with the words "and the owner of the garage in the garage of the society, including the garage, which the owner of the garage cooperative society and the garage owner society's obligation to replace sheets in favor of natural person and who is registered in the land registry as a separate real estate";
to complement the fourth paragraph after the words "letting residence" by the words "or the natural person or the legal possession of the premises in which the functional group is associated with the living (garage, cellar, parking, storage and holding space), letting the natural person who does not use it in economic activity".
2. in article 3: make the first part of paragraph 2, the introductory paragraph as follows: "2) residential houses (their parts), whether or not they are split into flats on the estate, not residential parts of buildings is the use of functional living space, and other groups that the functional use is associated with living (garages, parking lots, basements, warehouses and holding space), if they are not used for economic activity:";
to supplement the article with the ninth and tenth by the following: "(9) a taxable person is obliged, within one month, notify the municipality in whose administrative territory the property is situated or the part of the economic activity and the termination of the first paragraph of this article referred to in paragraph 2, as well as objects on the object the functional use changes that result in a suitable tax rate does not satisfy the conditions of this article.
(10) the ninth part of this article, these changes are taken into account in the calculation of the tax by next month after it occurred. "
3. Replace article 4, second paragraph, the number and the words "article 3 first paragraph" with the figures and the words "article 3 first paragraph" and 1.1.
4. a add to transitional provisions 36 and 37 points with the following wording: "in this Law Amendment 36 Article 1, point 9 of the second paragraph of article 1, in the fourth paragraph, and article 3, paragraph 2, first subparagraph, is applied in the calculation of the tax, starting with January 1, 2010.
37. If the 2011 cadastre value is actualized property change of purpose and real estate one square metre in the updated cadastre value is less than one square meter of land value taxation year on January 1, in a new land value tax calculation for 2011 are applied to the next month at the cadastral value escalation. "
The Parliament adopted the law on 14 October 2010.
President Valdis Zatlers in Riga V 2010 on October 27.