Read the untranslated law here: https://www.vestnesis.lv/ta/id/143112
Cabinet of Ministers Regulations No. 733 in Riga in 2006 (September 5. Nr. 45) With real estate tax-free real estate signs the classification rules are Issued in accordance with the real property cadastre of State law article 45 1. rules determined by the real estate tax free real estate classification of characteristics (annex).
2. Provisions relate to: 2.1. law "on real estate tax" in article 1, second subparagraph the estate tax free real estate and in the second paragraph of article 5 of the said immovable property, for which the calculated tax applies 50% discount;
2.2. the law "on the free ports and special economic zones" in article 6, referred to in the first subparagraph of immovable property, for which the calculated tax applicable 80% discount;
2.3. the Cabinet of 7 May 2002 No. 180 of the provisions of the "regulations on the real estate tax projections and coordinating with local authorities" 5.2.3. and 5.2.4. referred to real estate, which shall not be taken into account in real estate tax revenue forecast.
3. real estate tax free real estate signs are classified in categories, classes, groups and subgroups. With real estate tax-free real estate signs classification code is a numeric identifier, consisting of: 3.1 category identification code – two digits;
3.2. class identification code – four digits;
3.3. group identification code-six digits;
3.4. the subgroup identification code-eight digits.
4. real estate tax free real estate classification used in real property tax administration.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 9 September 2006.
Annex to the Cabinet of Ministers of 5 September 2006, the Regulation No 733 with estate tax free real estate signs classification category class Group Subgroup identifier identifier description description identifier description identifier Description 1 2 3 4 5 6 7 8 01 with estate tax taxable real property in accordance with law "on real estate tax" in article 1, the second part of the Public waters and 0101 land low traffic infrastructure sharing objects , real estate, located on the specially protected natural areas and the cemetery of the civil code 1102 010101 territories referred to in article littoral and its annex 1, lakes and rivers.
The earth beneath the road, sharing the road, underground tunnels, roads, streets, bridges, estakād, city of the tracks under the Highway Traffic Act used the term "path".
The ground beneath the railway tracks, 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 010102 land specially protected natural territories in which, in accordance with the law prohibited economic activity in these areas, and the existing nature protection to be used for building 01010202 building 01010201 land territory of the cemetery land 010103 and the related construction, shipbuilding, a ceremony of mourning the crematorium and the maintenance of the land 01010301 land 01010302 building, construction 0102 municipal real estate real estate, 010201 used Municipal Council (the Council), as well as its established institutions, which are financed from the municipal budget and the municipal administrative territory as well as other persons hired or passed in possession of real property or part thereof, which is used for medical or social care services 01020101 land 01020102 the jurisdiction of the municipalities 010202 Building real estate:-land use which has not been made or rented;
-orphan buildings, if they are not rented or leased land 01020202 building 01020201 0103 national real estate 010301 State-owned buildings or parts thereof (space groups) that are used by the national armed forces, penal institutions, the police, the border guard, the fire and rescue services, as well as the national security authority of enforcement 010302 buildings or portions thereof (space group) that use of the State budget-funded institutions the State jurisdiction 010303 real estate :-land use which has not been made or rented;
-orphan buildings, if they are not rented or leased land 01030302 building 01030301 0104 the foreign-owned real estate 010401 real estate, used foreign diplomatic or consular representation, if 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 01040101 land 01040102 building 0105 religious real estate 010501 real estate, which is not used for economic activities , including property, which is used for charity and social care, as well as the religious affairs administration registered mental training institutions of the 01050101 land 01050102 building a national protected cultural 0106 monuments 010601 real estate, recognized as a national cultural monument and protected land maintenance, with the exception of land, residential houses as well as in economic activity in the use of real estate. Cultural monuments, which are used in the field of culture, with the exception of the cinema and video library 01060101 land 01060102 building land 010701 0107 Forest land occupied by the stand of the renewed or ieaudzēt (COPSE) 0108 mass Recreation Center, sports constructions, buildings and land for their maintenance 010801 Cabinet 2 December 1997 of Regulation No 396 "rules for mass Recreation Center, sports constructions and buildings, as well as the maintenance required for the non-taxation of the real estate tax real estate listed land 01080102 building 01080101 0109 residential home 010901 individual Uptown building within the building and in the inadequacy that is not used in the commercial activity of 010902 multi-family residential parts, used to live on, and artist workshops that are not being used to carry out an economic activity, as well as the House, the inadequacy of the 0110 within building buildings used for agricultural production and warehouse buildings holding 011001, as well as the inadequacy of agricultural.
Not covered by buildings or parts thereof which are used for processing of agricultural production 0111 buildings or portions thereof (space groups) that are used in education, health, social care and culture (except the theater and video library) needs pre-school, elementary, 011101 secondary and higher education establishments, rehabilitation Hospital 011102 institutions, hospitals, specialist centres, authorities, technical orthopaedics emergency medical institutions, doctorate (ambulance), medical centres, health points, special therapy room, medical university clinics , Institute, diagnostic, pathological and forensic examination laboratory, physician practices and veterinary practice 011103 old people's homes, orphanage, child care institutions, of ārpusģimen farm, naktspatversm, crisis centres, day care centres, buildings that hosted free catering points or other types of organised free help 011104 museums, art galleries, exhibition halls, a library, theater, koncertdarbīb and the artistic amateur used to buildings or parts of Buildings 0112 (space group) used by nature protection related area 011201 buildings hosted installations of air pollutant capture and purification, air and water monitoring stations and buildings, which are directly involved in those processes, as well as buildings that are directly involved in wastewater treatment, municipal and hazardous wastes (including radioactive), and municipal and hazardous waste storage and incineration process 02 real estate, which according to the law "on real estate tax" in article 1, second subparagraph is not taxed a certain period 0201 real estate that is not subject to tax one year or one tax year 020101 economic activities to new or reconstructed buildings or parts thereof – one year, counting from the next month since the building or part of a commissioning. If economic activity started building (space group) before all the building commissioning, then one year, counting from the next month's since parts of the building (space group) commissioning 020102 buildings that belong to associations and foundations referred to Cabinet 27 June 2006 no. 533 of the rules "rules for the associations and foundations, which are exempt from real estate tax payments for these buildings and construction sites ' 03 real estate that according to the law "on real estate tax" in the second subparagraph of article 5 is taxed at 50% 0301
The politically repressed person real estate land and individual 030101 Uptown building contained in the buildings that are politically repressed persons or possession of at least five years, if they are not used for economic activity 03010102 building 03010101 land 04 real estate, which according to the law "on the free ports and special economic zones" in article 6, first paragraph, the applicable discount 80% zone company 0401 real estate companies owned by the zone 040101 existing real estate located in special economic zones in the territory 04010101 land 04010102 building Area companies 040102 legal possession of the immovable property, located in the special economic zones in the territory 04010201 land 04010202 building Area companies use 040103 assigned real estate, located in the special economic zones in the territory 04010301 land 04010302 building Licensed companies 0402 real estate Licensed companies owned 040201 existing real estate, located in the Freeport area in the free zone territory 04020101 land 04020102 building Licensed companies legal 040202 possession of existing real estate located in the Freeport area in the free zone territory 04020201 land 04020202 building companies use Licensed 040203 assigned real estate, located in the Freeport area in the free zone territory 04020301 land 04020302 building 05 real estate, which according to the Cabinet of 7 May 2002 No. 180 of the provisions of the "regulations on the real estate tax projections and coordinating with local authorities" 5.2.3. subparagraph 5.2.4 and ignored in real estate tax revenue forecast (real estate tax projections) 0501 company (companies) real property of the bankrupt company 050101 proclaimed ( companies) real estate 05010101 land 05010102 building Privatizējam enterprises 050102 (companies) real property if the privatizējam company (the company) is the tax debt for the period pirmstaksācij and requesting the institution of privatisation is asked to stay the enforcement proceedings for recovery of the debt by the tax 05010201 land 05010202 building Finance Minister o. Spurdziņš
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