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; Latvian journal, 2007, nr. 160.) the amendments are as follows: 1. Article 1: to make the second part of paragraph 8 by the following: ' 8) national sports base and low maintenance of it; " to express the second part of paragraph 10 by the following: ' 10), the territory of the cemetery mourning ceremony in the building, and land maintenance crematorium; "; turn off the second part of paragraph 16, the words "or cultural (cinemas and video library exception)"; to complement the second part with point 20 as follows: "20) building (space group), which constantly use accredited Museums accredited library, the Latvian National Opera, the national limited liability company" Riga circus "and theater, as well as building, which regularly uses country koncertorganizācij, which performs delegated functions in the field of culture, or cultural Ministry registered professional creative organization art gallery needs. '; to supplement the article with the fourth paragraph as follows: "(4) for the purposes of this law, the economic activity is the production of goods, performance of work, trade, services and other activities for remuneration, except charges for the provision of services according to national or local government budget authorities, the use of land for the production of agricultural products for domestic consumption, as well as apartment or individual residential home (home) letting accommodation." 2. Make article 3 first paragraph as follows: "(1) the real estate tax rate is: 1) up to 2010 31 December-1.0 percent of the real property cadastral value; 2) from January 1, 2011-0.4 percent (rate) of the real property cadastral value. The municipality in its administrative territory may define additional rate, not exceeding 0.6% of the real property cadastral value, issuing binding regulations until taxation year before October 1. " 3. Put article 5, fourth paragraph as follows: "(4) Relief for individual real estate tax payer categories, local authorities can identify 90, 70, 50 or 25 percent of the property tax amount. The categories of taxable persons who are agents of economic activity, the municipal tax allowances may be granted as de minimis aid, pursuant to the Commission on 15 December 2006, Regulation (EC) No 1998/2006 on 87 and 88 of the Treaty. application of article de minimis aid (hereinafter Regulation No 1998/2006). If Regulation No 1998/2006 article 2 paragraph 2 set out in the de minimis amount is exceeded, the municipality before the grant of the tax benefit is to receive the European Commission decision on individual aid project in conformity with the contract. " 4. Supplement article 6 with 1.2 part as follows: "(12) this article referred to in paragraph 1.1 the administrative challenge shall not suspend its activity." 5. Supplement article 7 to the fourth, fifth and sixth the following: "(4) where a sports village gets national sports base status during the period from 1 January to 30 June, exemption from real estate tax will apply to the next tax year. (5) where a sports village gets national sports base status during the period from 1 July to 31 December, exemption from real estate tax will apply to the next tax year. (6) if the base of the sport loses national sports base status, real estate tax payment obligation arises with the next calendar month after losing that status. In this case, real estate tax payer must within one month from the date of the base of the sport lost the national sports base status, log on to the local government in whose administrative territory the immovable property or a part of it. " 6. Replace article 8 of the first and third paragraph, the words "the parish" with the words "the County, district". 7. Add to the third paragraph of article 9 to the sentence by the following: "certificate shall be indicated in its municipality, which corresponds to the period for which the tax has been paid." 8. Article 10: put the name of the article as follows: "real estate tax calculation for appeal"; make the third paragraph as follows: "(3) If the taxable person does not agree with the amount of the tax payable on the outcome of the review, he may challenge the municipality Council (Council) President." 9. transitional provisions: turn off of the transitional provisions in paragraph 13, the words "or after this period launched economic activity prior to their commissioning"; Add to transitional provisions with the 22, 23, 24, 25, 26 and 27 the following: "22. the real property cadastre value escalation of real estate tax rates, if not changing the real estate use objective, separately for each land unit and each building in 2008, 2009 and 2010 shall not exceed the previous tax year calculated tax amount (not taking into account benefits) by more than 25 percent. Real estate tax increase the amount limit also applies to such real estate tax objects, apartment living House, which consists of one room and ground parts: 1) believed that the newly created as a result of privatisation. In this case, the property tax increase limits shall apply on the basis of the previous tax year calculated for the tax on retained land unit which had jurisdiction for each apartment or living area; 2) if relevant space group real estate national cadastral register is not changed the Group's use, even if the ground has changed the use of the property. 23. If the 2008, 2009, 2010 has changed real estate tax area compared to the object for which the property tax was calculated for the previous tax year, the real estate tax is calculated on the basis of the previous tax year calculated in real estate tax of about one square metre. 24. in 2008, the municipality on real estate tax amount of the tax (calendar) year shall communicate to the person or to an apartment house operator until March 1, 2008, by sending a notice of payment to him or his trustee. 25. If the real estate tax payer or the establishment of a niekotāj apartment house until March 1, 2008 has received a payment notice, he shall be obliged in writing, within one month, inform the municipality that levies a tax. 26. in 2008, the first tax payment deadline is April 15. 27. Amendment of this law, article 1 point 8 of the second paragraph of article 7, as well as the fourth, fifth and sixth paragraph shall enter into force simultaneously with the law on the status of national sports base. "
The law shall enter into force on January 1, 2008.
The law adopted by the Parliament in the 2007 on 8 November. President Valdis Zatlers in Riga V 2007 November 29