The Saeima has adopted and the President promulgated the following laws: for a real estate tax, article 1. Real estate tax (1) real property 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 do not impair the external, — land, buildings and structures (real estate), the exception referred to in the second subparagraph of article real estate.
(2) estate duty shall be: 1) local real estate that is used in the Municipal Council (the Council), as well as its established institutions and authorities, or which is financed from the municipal budget and within the administrative borders of the municipality, as well as local businesses capacity registered in medical or social care authorities transferred to the company's real estate. The rest of the municipal real estate companies are taxed;
2) foreign-owned real estate that is used by the diplomatic or consular representation, where the Republic of Latvia in accordance with the laws of the relevant foreign State enjoys the same rights in respect of Latvia-owned real estate in a foreign country;
3) public roads, streets and water navigation structures and public waters;
4) religious organizations real estate;
5) land on which economic activity is prohibited in accordance with the procedure prescribed by law;
6) real estate, declared a monument of culture of the Republic of Latvia, as well as the ground beneath it, except for the residential home and the land beneath them, as well as commercial real estate;
7) cabinet order on land occupied by scrub or stands up to 40 years of age, if they are under the mežierīcīb project of the forestry measures planned or taken;
8) mass Recreation Center, sports courts and premises regardless of property ownership under the terms of the Cabinet of Ministers.
2. article. Real estate tax payer (1) real estate tax paid in Latvia or foreign natural and legal persons and to the contract or other agreement created a group of such persons or their representatives or legal possession is real estate.
(2) the owner of the immovable property for the purposes of this Act be regarded as a person of property rights to real estate in the land or which are owned by the real estate (buildings and structures) to the land registry to restore the rule of law is established in the municipality or the State land service.
(3) the real estate legal possessor within the meaning of this law: 1) be considered a person under the legal authority of the decision to land in the course of land reform passed (granted) in return for payment or to restore the property ownership rights to the land and soon put it (iemērīt) in nature;
2) the person to whom the ownership of the buildings or structures restored in accordance with the procedure prescribed by law and which they have taken over;
3) a person who has possession of the immovable property acquired by inheritance or other basis.
(4) the property tax on real estate to joint ownership right belongs to several persons, or in the kopvaldījum, paying each of the co-owners (kopvaldītāj) according to its share of the joint ownership (kopvaldījum).
3. article. The real estate tax rate, the tax period and the tax calculation (1) the real estate tax rate is one percent of the real property cadastral value.
(2) real property taxation period is the calendar year.
(3) the real estate tax is calculated from the last local to specific real property cadastral value.
(4) if the real property is located in the administrative territory of several municipalities, property taxes are calculated and charged according to each municipality within its territory to the existing real estate.
(5) If this Act article 1, second paragraph, of the exemption from real estate tax payment apply only to part of the property, the portion of the property to which the exemption does not apply, the tax is to be calculated in this law the General order.
4. article. The real property cadastre value fundamentals (1) real property cadastre value is determined on the basis of a single set of principles, the land value of buildings and premises for the purposes of calculating the tax.
(2) the real estate cadastre value is determined by the State land service of the Cabinet of Ministers in the order according to: 1) real estate market values, which means the average price at which the property is valued in the real estate market;
2) the real estate type a specific factor.
(3) the real estate cadastre value does not include the value of the stand.
(4) information on the real estate market price and rent of real property cadastral value of the State land service receives from municipalities and the land registry Department of the Cabinet of Ministers.
(5) in the second part of that factor ranges from 0.6 to 1.0 is determined by the Cabinet of Ministers, depending on the property type, which is determined by classifying the property according to the purpose of its use.
(6) the Cabinet of Ministers approved real estate classification the purpose. A real estate according to the purpose of the Cabinet of Ministers approved the purpose of classification and teritoriālplānojumo State or lawfully uses ongoing determine: 1) public property — State institutions concerned;
2) other assets — the local authorities concerned.
(7) the State land Department shall develop each local administrative area the land zoning according to purpose of use and determines the area of each zone one unit value.
(8) the State land service determines the types of buildings and premises and the type of each property unit value.
(9) All real property cadastre value is fixed to one specific date (January 1). Real estate revaluation after a Cabinet decision made not less frequently than once every five years. The property owner has the right to request a reassessment of property at any time you choose him, if he shall bear the costs of the revaluation.
5. article. Relief for property taxpayers (1) incentives determine the property tax, which is calculated in accordance with article 3 of this law.
(2) the politically repressed persons for individual residential houses, which are the property of that person or possession of at least five years, the real estate tax is reduced by 50 percent.
(3) the municipality may issue binding rules, which provide incentives for individual real estate tax payer categories. The following binding rules shall enter into force the law "on local governments".
(4) the incentives for individual real estate tax payer categories, local authorities can impose 90 percent, 50 percent or 25 percent of the property tax amount.
(5) These tax relief in accordance with the provisions of this law real estate taxpayers granted the municipality, are not taken into account in determining the real estate tax, which is used to calculate the contributions of local authorities financial equalisation fund and the cost of it.
6. article. Real estate tax payment arrangements (1) the municipality on real estate tax amount for the current tax (calendar) year shall notify the taxable person to the same February 1 by sending a notice of payment to him or his proxy holder at the address indicated.
(2) If a real estate tax payer to the current tax year February 1, has not received a notice of payment, he shall be obliged in writing, within one month, inform the municipality that levies a tax.
(3) the real estate tax is payable quarterly, no later than March 15, May 15, august 15 and November 15: one-quarter of the tax year. You can also pay the tax once a year in advance until March 1.
7. article. Real estate tax payment obligation and termination (1) estate duty shall be payable to the next calendar month after the ownership or possession of the emergence of the one-third, two-thirds or full quarterly tax amounts.
(2) the real estate tax payer is obliged during the month of ownership or possession as to the date to enroll in municipal administrative territory of the immovable property or part thereof.
(3) the real estate tax payment obligation shall cease to apply to the next calendar month after the property or possession, and tax on the last term of payment is determined one-third respectively, two-thirds or full quarterly tax amounts.
8. article. Real estate tax collection procedures (1) the real estate tax is paid to the county or municipal budget in the administrative territory of the immovable property or part thereof.

(2) the municipality of 10 to 15 percent of the Earth's real estate tax used for sharing drainage maintenance and preservation to avoid the betterment resulting land cadastral values.
(3) If a person's property or is in possession of a number of real estate, real estate tax is calculated and paid separately for each real estate property so the county or municipal budget in the administrative territory of the immovable property or part thereof.
(4) control over the correct application of this law to ensure the State revenue service.
9. article. Real estate tax payer's liability (1) the real property taxable under this Act is liable for full payment of the tax on time.
(2) the prescribed time the outstanding tax, penalties and late payment in accordance with the decision of the local Government shall recover non-contentious procedure according to the law "About taxes and duties".
(3) if the property for which the tax has been paid in full, is seized, in the land transfer tax may be registered only after the principal sum, interest and late payment in full.
10. article. Real estate tax issues the decision procedure for appeals against real estate tax issues the decision taken by the taxable person is entitled to appeal to the law "About taxes and duties".
11. article. Real estate a cadastral valuation of funding arrangements (1) two percent of real estate tax revenue including Government real estate a cadastral valuation.
(2) contributions to the State budget authorities carried out according to the real estate tax enforcement quarterly, no later than 20 March, 20 may, 20 august and 20 November.
(3) if the funds are not transferred, Treasury, based on the decision of the Minister of finance is entitled to write off the debt of the municipal budget account.
Transitional provisions 1 and 1999 December 31 buildings and structures with real estate tax are exempt.
2. Up to 1999 December 31 tax rate is 1.5 percent of the real property cadastral value.
3. until the completion of the land reform the real estate tax on the ground that, in accordance with article 2 of this law, not on someone's property or legal possession, paid the land user, but if not, the lessee.
4. Up to 1999 31 December real estate tax for State or municipal owned land to pay the land user, but if not, the lessee.
5. With the entry into force of this law shall lapse: 1) the law on land tax "(the Republic of Latvia Supreme Council and Government Informant, 1991, 11/12, 21/22, 23/24.nr.; 1992, 13./14.nr.;/21.nr.; 1993, 20. The Saeima of the Republic of Latvia and the Cabinet of Ministers rapporteur, 1995, nr. 24; 1997, no. 3);
2) Republic of Latvia Supreme Council decision "On the law of the Republic of Latvia" on the ground "the entry into force of the order" (Supreme Council of the Republic of Latvia and the Government of the rapporteur in 1991, 11./12.nr.);
3) Republic of Latvia Supreme Council decision "For the Republic of Latvia, on 17 March 1992, the law" on amendments and additions to the Republic of Latvia of 20 December 1990, the law "on land tax," "date of order" (the Republic of Latvia Supreme Council and Government Informant, 1992, 15/16.nr.);
4) of the Republic of Latvia Supreme Council "on the decision of the Bureau of the Republic of Latvia on 20 December 1990, the law" on land tax "separate article" application (the Republic of Latvia Supreme Council and Government Informant, 1992, no. 46);
5) the law "On property tax" (the Republic of Latvia Supreme Council and Government Informant, 1991, 3/4, 35/36.nr.; 1992 No. 1; The Saeima of the Republic of Latvia and the Cabinet of Ministers rapporteur, 1995, no. 9; 1997, no. 6);
6) Republic of Latvia Supreme Council decision "On the law of the Republic of Latvia" on property tax "date of order" (the Republic of Latvia Supreme Council and Government Informant, 1991, 3./4.nr.; 1992 No. 1);
7) Republic of Latvia Supreme Council decision "For the Republic of Latvia Law" on amendments to the Republic of Latvia of 18 December 1990, the law "on property tax", "entry into force" (the Republic of Latvia Supreme Council and Government Informant, 1992, no 1).
The law shall enter into force on 1 January 1998.
The Parliament adopted the law of 4 June 1997.
The President of the Parliament instead of the President a. perfected 1997 in Riga on June 17.