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) as follows: 1. Article 1: replace the first paragraph, the words "land, buildings and structures" with the words "land and buildings";
in the second subparagraph of paragraph 1, be expressed as follows: "1) local real estate that is used in the Municipal Council (the Council), as well as its established institutions, which are financed from the municipal budget and within the administrative borders of the municipality, as well as other persons in possession of the leased or transferred municipal property, which is used for medical or social care services;";
turn off 1.1;
Express points 3 and 4 by the following: "3) public waters and the land beneath the road, sharing road, underground roads, tunnels, streets, railway tracks, the city tracks, bridges, estakād;
4) religious organizations in real estate, which is not used for economic activity. With regard to religious organizations real estate economic activity does not constitute the use of it to charities and social care, as well as the religious affairs administration registered mental training activities; "
turn off 4.1 points;
Express points 5 and 6 by the following: "5) ground specially protected natural territories in which illegal economic activity, and in these areas the existing building to be used for the conservation of nature;
6) real estate, recognized as a national cultural monument, protected and land maintenance, with the exception of the residential home and ground it for maintenance, as well as in economic activity in the use of real estate. In respect of immovable property — State of protected cultural monument — an economic activity is not considered its use for cultural purposes, with the exception of the cinema and video library; "
make paragraph 9 by the following: "9) to 2003 December 31 — individual residential building within a building, the apartments and the artist shop apartment home, if not leased to another person for the performance of economic activity;"
Add to part with paragraphs 12 and 13 of the following: "12") up to 2003 December 31: a building that is only used for agricultural production;
13) economic activity for the built or reconstructed buildings — one year, counting from the next months since their commissioning. If economic activity started before the commissioning of the building, then one year, counting from the next month since the start of economic activity. "
to supplement the article with the third part as follows: "(3) If the second paragraph of this article 4, 6, and 9, paragraph real property partly used in business or leased, the taxable real estate."
2. Add to article 2, with the fifth paragraph as follows: "(5) the real estate tax for State or municipal owned land and buildings pay their user, but if not, the renter."
3. in article 4: to make first and second subparagraph by the following: "(1) the real property cadastre value is on common principles to the national cadastre data based on a certain value of land and buildings.
(2) the real estate cadastre value is determined by the State land service of the Cabinet of Ministers, in accordance with the procedure prescribed by the real estate market price levels for at least two years before the taxation period (that is, after the real estate market value of average specific purpose in a particular territory) and taking into account the real estate cadastre of the State registered the real estate property with legal restrictions on use. ";
to make the fourth subparagraph by the following: "(4) for information on the market prices of transactions with real estate and rent real estate cadastre value determination and escalation of the State land service receives from the estate owners of sworn notaries, local authorities and the land registry Department of the Cabinet of Ministers.";
express the sixth part as follows: "(6) the cabinet shall be governed by the real estate use, target detection and filing procedures. A real estate according to the purpose of the Cabinet of Ministers regulated procedure and teritoriālplānojumo for the specified use or legal use for the relaunching of the public authorities or the relevant authorities, which is located in the administrative territory of the particular real property. ";
to complement the seventh subparagraph with the sentence the following wording: "the value of the land zoning shall be approved by the Cabinet.";
to make an eighth of the following: "(8) the State land service of the real property cadastral valuation needs developing building type base value, approved by the Cabinet.";
make the eleventh subparagraph by the following: "(11) the large-scale immovable property revaluation, in the meantime, the State land service real estate market price and rent of the identification, tracking and analysis and the Cabinet in the order — the real estate cadastre value escalation."
Supplement to the twelfth article as follows: "(12) real estate tax payer and taxable to the master list of objects of the municipal administrative territory of existing real estate to the tax period January 15, submit the State land service, according to the national real estate cadastre data registered in the real property to the tax period January 1."
4. in article 5: replace the second paragraph, the words "individual residential houses" with the words "individual residential building the constituent buildings";
Add to the second part of the sentence the following wording: "If real property is used partly for business activities, this part of the tax reduction is not suitable."
5. Supplement article 9 to the fifth by the following: "(5) For timely login authorities in accordance with article 7 of this law the second part of the tax payer is responsible according to the law" About taxes and duties "article 32."
6. transitional provisions: exclude paragraph 4;
9. paragraph: 1. shall be expressed by the following:

"1) with real estate tax taxed economic activity used in buildings and structures. If economic activity is used in the construction of a building or part of the taxable value of a building or structure including the value according to the commercial activity of the part; "
supplemented with subparagraph 1.1 as follows: ' 11) a municipality has the right to request that the taxable person shall submit a balance sheet or document, which is presented to the State land Department in a particular building or structure inventory value; ";
transitional provisions be supplemented with 12, 13, 14, 15 and 16 of the following paragraph: "the law amendment 12 article 1, first subparagraph and the second subparagraph of paragraph 3 shall enter into force on 1 January 2002.
13. Article 1 of the law of the second subparagraph of paragraph 13 applies to buildings placed in service after 1 January 2001 or after this period launched economic activity prior to their commissioning.
Amendment 14 article 4 of the law in the fourth subparagraph, in respect of sworn notaries to provide national land information service to enter into force simultaneously with the amendments to the notarial act.
15. The Cabinet of Ministers issued the new article 4 of the law on the second, sixth and eleventh, the rules laid down in parts. Until the entry into force, but not longer than until 1 July 2001, apply to the following Cabinet of Ministers Regulations (to the extent they do not conflict with the provisions of this law): 1) 9 June 1998, the provisions of no. 214 "urban cadastral valuation of land";
2) of 6 July 1999 the regulations No. 244 "rural cadastral valuation of land";
3) of 5 May 1998, the provisions of no. 166 "real estate classification of the purposes of use";
4) 25 May 1999, the Regulation No 193 "real estate cadastre value escalation procedures".
16. The Cabinet of Ministers under article 12 of this law, the provisions of the amendments to the law "on real estate tax". These provisions concerned until the entry into force of the amendments, but not longer than until 1 April 2001, apply to the Cabinet of Ministers of 4 April 2000, the terms "law" no 131 on real estate tax "application rules" (to the extent they do not conflict with the provisions of this law). "
The law shall enter into force on 1 January 2001.
The Parliament adopted the law on 23 November 2000.
State v. President Vaira Vīķe-Freiberga in Riga 2000 December 12