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) as follows: 1. Article 1: to make the first paragraph by the following: "(1) the real estate tax, levied a corporeal things, which are located in the territory of the Republic of Latvia and who can not be moved from one place to another they physically intact, — land, buildings and structures (real estate), the exception referred to in the second subparagraph of article real estate. "
make the second subparagraph of paragraph 4 by the following: ' 4) to 2000 December 31 — religious real estate; "
to complement the second part with the 4.1-point as follows: "41) from 1 January 2001, religious organizations in real estate, which is used in religious activity;"
to make the second part of paragraph 5 by the following: "5) land on which economic activity is prohibited in accordance with the procedure prescribed by law;";
to turn off the second paragraph 5.1 below;
Add to the second part of paragraph 10 and 11 by the following: ' 10) the cemetery area below and the related construction, shipbuilding, a ceremony of mourning of the crematorium and land maintenance;
11) State and local jurisdiction over real estate that is not placed in service or leased. "
2. in article 3: replace the first subparagraph of paragraph 1, the number "2000" with the figure "2001";
replace the first subparagraph of paragraph 2, the figure "2001" with "2002";
replace the sixth paragraph, the words "for all" with the words "with the next".
3. Make the eleventh article 4 subparagraph by the following: "(11) the large-scale immovable property revaluation, in the meantime, the State land service real estate market values awareness, tracking and analysis and the Cabinet in the order — the real estate cadastre value updates. Information about the real estate cadastre value updates shall be submitted to the relevant local authority to tax year January 15. "
4. in article 5: make the second paragraph as follows: "(2) the politically repressed persons on the ground and the individual housing, which is in the possession of the person or the property for at least five years, the real estate tax is reduced by 50 per cent, if the property is not used in economic activities.";
turn off the sixth.
5. Supplement article 9 a the fourth part as follows: "(4) the third paragraph of this article shall not apply if the property is seized by bankruptcy."
6. Express article 10 by the following: ' article 10. Real estate tax appeals (1) an officer of a municipality which pursuant to the laws of administration functions, are bound by taxpayer's written request to review real estate tax payment specified in the notice of the real property tax amounts are correct.
(2) If, in the review of tax (also late and the increase of the principal sum of money), it found an error, the municipal officer shall issue to clarify the taxable real estate tax payment notification. The taxpayer's request be rejected, motivated the refusal in writing.
(3) If the taxable person does not agree with the amount of the tax payable on the outcome of the review, he may appeal to the Municipal Council (the Council) President. "
7. To supplement the law with article 12 the following: ' article 12. Separate rules for the application of certain rules of law application procedures regulated by the Cabinet of Ministers regulations, which include the rules of interpretation and interpretative examples. "
8. transitional provisions: Express 4 by the following: "4. the 2001 December 31 real estate tax for State or municipal owned land, buildings and structures in charge to the user, but if not, — the lessee.";
Replace paragraph 6 of the introduction to the figure "2001" with the number "2000";
make point 7 by the following: "7. Property tax adjustment for 1999, excess or additional calculated the amount of the tax refund to taxpayers or collection of them for this year, property tax debt, the increase demanded unless the collection of money and delay and the other with tax debt administration related functions, as well as a review of the tax in accordance with the law" About taxes and duties "in article 16, paragraph 6 and article 23 of the State revenue service according to the law" on property tax. ";
transitional provisions supplementing with 8, 9, 10 and 11 by the following: ' 8. This law, article 3, paragraph 1, first subparagraph the rate laid down in the buildings and structures are suitable for the average annual balance value or if the taxable person does not draw up the balance sheet, the State land service determine the counting value updated not earlier than on January 1, 1997.
9. Up to December 31, 2001, for buildings and structures: 1) with real estate tax levied only buildings and structures that are used in economic activities. 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;
2 tax addition) of this law 1. referred to in the second subparagraph of article objects shall be applied: a) the buildings and premises used for agricultural activity, only b) buildings and structures that are maintained on the State budget or local budget funds or use health, sports, education and culture, with the exception of the cinema and video library, c) post offices and telephone exchanges in rural areas, d) communication lines, local pipelines and cables , e) buildings and premises used by nature protection and fire protection needs, f) buildings and premises owned by public organizations and enterprises (in accordance with the list approved by the Saeima), g) residential buildings or parts thereof, which are leased and used to live in;
3) taxable each year up to February 1, submit to the municipality after the buildings and premises or part of the location and the State revenue service territorial institution to which he is registered as a taxable person, Declaration (in accordance with the Cabinet of Ministers approved the model) on the foreseeable taxable value of buildings and premises, and for the year the amount of tax due;
4) taxable buildings and premises of the taxable value calculated by adding half of the value of buildings and premises at the beginning of the year and a half of its value in the next year on January 1 with the buildings and premises of the expected value of 1 April, 1 July and 1 October and the amount obtained then being divided by 4;
5) taxable, depending on the size of the tax take expected tax payments the following time limits: (a) if the estimated tax) up to 2000 lats, — on a quarterly basis in accordance with this law, the third subparagraph of article 6 (b)), where the estimated amount of tax is over 2000, — in equal parts to the 15th day of each month, except January;
6) at the end of the year to next February 1, a taxable person shall submit to the municipality concerned and the State revenue service territorial authority report on the actual taxable values of buildings and premises, calculated this law, paragraph 9 of the transitional provisions in paragraph 4 of the order, and the tax calculation in regard to the order (under the Cabinet of Ministers approved model);
7) in addition to the calculated tax amount payable to the municipal budget to the current taxation year March 1;
8) excess amount after the request of the payer of a repayable within 15 days from the date of receipt of the request, or include the payment in the current taxation year;
9) to municipalities ensure real estate tax payer accounts, which pay tax on buildings and structures, the State revenue service until 1 January 2000 shall refer to the authorities any information in its possession about the property tax payers and the property taxable objects;
10) following receipt of the tax report for 1999, the State revenue service until March 1, 2000, to provide information to the relevant authorities for each person in addition to the calculated or tax amounts and repayment will bear interest according to 2000 April 1 — on property tax debts of 1 March 2000;
11) after local application writing to the State revenue service cabinet order shall transfer the relevant municipality with property tax debt administration related functions for those taxpayers whose taxable buildings and premises located in the territory of one municipality.
10. If the taxpayer's property or legal possession of existing buildings and structures inventory value is set before 1 January 1997, the taxable person shall submit to the municipality after the location of buildings and premises and the State revenue service territorial institution to which he has been registered as taxable persons: 1) up to the year 2000 February 1 — Declaration of estimated taxable value of buildings and premises, and for the year the amount of tax where the tax year of the estate tax for buildings and structures (parts) is calculated after the last set of buildings and structures inventory value;

2) to 2001 February 1 — Overview of the actual taxable values of buildings and premises, calculated this law, paragraph 9 of the transitional provisions in paragraph 4 of the order, and the tax calculation in regard to the order in which the current taxation year real estate taxes on buildings and structures (parts) is calculated by the updated inventory of buildings and premises.
11. the taxpayer to 2000. February 1, to submit to the authorities in the territory of the municipality with existing real property taxable object (building and structures) list. "
The law shall enter into force on 1 January 2000.
The law adopted by the Parliament in 1999 of 25 November.
State v. President Vaira Vīķe-Freiberga in Riga in 1999 on 15 December