Amendments To The Cabinet Of Ministers Of 20 June 2006 Regulations No 495 "law" On Real Estate Tax "for The Application Of The Rules"

Original Language Title: Grozījumi Ministru kabineta 2006.gada 20.jūnija noteikumos Nr.495 "Likuma "Par nekustamā īpašuma nodokli" normu piemērošanas kārtība"

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Cabinet of Ministers Regulations No. 887 in 2007 December 18 (Mon. Nr. 70) 18 amendments to the Cabinet of Ministers of 20 June 2006 regulations no 495 "law" on real estate tax "for the application of the rules" Issued in accordance with the law "on real estate tax" in article 12 and paragraph 9 of the transitional provisions 11. subparagraph 1. make the Cabinet of Ministers of 20 June 2006 regulations No. 495 "Li Kui ma" on real estate tax "for the application of the rules" (Latvian journal, 2006, nr. 98) the following amendments : 1.1. make paragraph 6 by the following: "6. The application of article 1 of the law of the second paragraph of point 3: low-low 6.1 sharing rail tracks to be considered the ground beneath the objects referred to in article 4 of the Railway Act, first paragraph 1., 2., 4., 5., 6, and 8, as well as in paragraph 3 and in paragraph 7, except for the ground stations in proportion to the area of the station and the railway leased the land for part of the existing partition iznomātaj buildings or parts (space groups);
6.2. the ground beneath the road, sharing the road, underground paths and considered the ground beneath the ie upon State and local highways, roads, underground roads and streets (under the Highway Traffic Act used the term "path"), which is the right to apply to all road users. "
1.2. the deletion of paragraph 11;
1.3. paragraph 12 of the following expression: ' 12. Article 1 of the law of the second paragraph of point 6 of the conditions applicable to cultural monuments, which are included in the national list of protected cultural monuments, approved the law "on the protection of cultural monuments". On the use of real estate cultural needs to see its use in accordance with article 1 of the law of the second paragraph of point 20. ";
1.4. delete paragraph 14;
1.5. to supplement the rules by 17.1 points as follows: "the application of the law 1.17.1 the second paragraph of article 15, paragraph sējam of the financial authorities determined according to the law on budget and financial management used the term" budgetary authority ". ' ';
1.6. to supplement the rules with 31.1 points as follows: "the application of the law of 4 19.3 article fifth, building parts or groups that das trāl value is calculated from the cadastral value in proportion to the subject gajai in parts of the building or premises for the area to the total area of the group.";
1.7. to express in this paragraph 33.2: "33.2. application for tax relief in the application to certify you that land or part thereof and individual residential house or its part (space group) is not used in the business;"
1.8. delete 33.3. section;
1.9. Express 34 as follows: "after the first 34. the provisions of paragraph 33 of the document referred to in the submission of subsequent tax years only to be submitted that rule 33.2. the proof referred to in paragraph 1 below.";
1.10. Express 24.9. subparagraph as follows: "the State or municipalities on 24.9 due to the privatization of the transferred or privatized, the land on which the State or a municipality-owned, privatization of the transferred or privatized multifamily dwelling place;";
1.11. Express 25.5. subparagraph by the following: "25.5. tenants, artists workshops and non-residential space for tenants and those property rights to the apartment, the artist works or non-residential space has got to the privatization of the dwelling, as well as the legal possessor of the housing estate (immovable property registers in the land away) with the rent, the rent or apartment building management fee, including the tax payments to rent, rent or apartment building management fee;";
1.12. delete paragraph 41.2. the words "or legal possessor (registration of immovable property for land registry)";
1.13. supplement with 60.1 points as follows: "the application of the transitional rule 60.1 rule 22:60.1 1. real estate use target considered unchanged if the Cabinet of Ministers of 20 June 2006 regulations no 496" the property classification and purpose the real property and the purpose of the Exchange order "within the municipality is not changed the property used for the purpose of use or change, on the basis of the Court ruling on administrative action (decision) that cancels the previously accepted unlawful decision or on the real property cadastre of the State article 93 of the law;
60.1 2. If, on the basis of article 1 of the law of the second subparagraph of paragraph 13, of the conditions laid down in the real estate taxes on the reconstruction of the building for the previous tax year does not have calculated the amount of the tax increase, limits shall be applied, taking into account the amount of tax which would have been calculated if the building would not be applied to the terms of this law;
3. the taxable amount of 60.1 growth restrictions apply if: 60.1 3.1. ground unit has not been changed and the total area of changes incurred by land units purpose, shall not exceed 10 per cent of the total area of land units;
3.2. the ground units 60.1 with one used for distribution at several ground units and land separated units qualify for the same purpose in the earth before its breakdown of the unit. "
2. the rules shall enter into force by 1 January 2008. Prime Minister a. Halloween Finance Minister o. Spurdziņš