Cabinet of Ministers Regulations No. 269 in Riga 20 May 2003 (pr. No 29, 33) amendments to the Cabinet of Ministers of 30 April 2001, the Regulation No 184 ' building cadastral valuation rules ' Issued in accordance with the law "on real estate tax" in article 4, the second, fourth, eighth, and eleventh part done Cabinet 30 April 2001 of Regulation No 184 ' building cadastral valuation rules "(Latvian journal, 2001, nr. 73) follows: 1. Replace the reference to which the provisions of the basic law, the words" issued the second , fourth and eighth "with the words" second, fourth, eighth, and eleventh ".
2. Make a point 2 as follows: "2. the cadastral value of the Buildings and articulates the State land service."
3. Replace the words "in paragraph 5.6. volume (m3, t)" with the words "būvtilpum (m3)".
4. Make point 7 by the following: "7. building that determine or identifiable cadastre value and tax period: 7.1 changed, būvtilpum area, exterior wall material, in whole or in part, change the functional use, by owner or legal possessor's request to complete the technical inventory until the next tax period 1 January;
7.2. started building the use of all or part of the business activities to all or part of the building commissioning, by owner or legal possessor's request until the end of the quarter, when it started building the use of all or part of the business activities to full technical inventory;
7.3. end cadastral database accumulated current building data validity until June 1 of the tax period to take part in the technical inventory;
7.4. the natural disasters or other extraordinary conditions caused damage to prevent its further use, by State or municipal authority not to be full of technical inventory;
7.5. in accordance with the local authorities or the decision of the Court is carried out partially or totally dismantling (demolition), and the municipal authorities to demand part-time technical inventory;
7.6. the actual situation be to administer real property tax, at the request of the local authorities take part in the technical inventory. "
5. Express 8.1. subparagraph by the following: "building the first 8.1 cadastre valuation — buildings registered in cadastre (hereinafter assessed buildings) by the building of the original registration of the cadastral data of the cadastral value of buildings is determined by applying to the value of the existing cadastral database;".
6. Delete paragraph 8.3.
7. Make points 9 and 10 by the following: "9. in order to ensure the updating of the data of the building, the State land service: 9.1. this rule 7.1, 7.2, 7.4, 7.5 and 7.6 above certain technical inventory of the customer's request. With that inventory related costs shall be borne by the client;
9.2. the tax period following January 1, prepare a report on each of the lists in the territory of the municipality of existing buildings, which until the second tax period ending January 1, cadastre database accumulated current building data validity;
9.3. This provision is made in point 7.3 technical inventory of national budget allocations.
10. in order to ensure the updating of the value of the building, the State land service: 10.1. identify, record and analyze the market prices of buildings for at least a period of two years before the taxation period and determines the property market price level indicators;
10.2. specify the types of buildings, their base values, as well as the physical condition of the market and the correction factor according to the real estate market price levels;
10.3. the conversion of the building cadastre value in the following cases: 10.3.1 if changed that rule 5.3., 5.4., 5.5., 5.6, 5.7 and 5.8. data referred to in point;
10.3.2. If in accordance with the procedure laid down in these provisions is supplemented or clarify specific building types, their base values, as well as market or physical condition adjustment factor. "
8. Delete paragraph 11.
9. Make the following point 12: ' 12. State land service, records and analyzes the real estate purchase price, rent and other real estate market-related information, as well as create and maintain real estate market database. To create and maintain real estate market database, land registry department not less than once a month, provided by the national land service the relevant territorial departments the following: 12.1 the purchase agreement: 12.1.1. the real property cadastre number;
12.1.2. the real property previous and existing owner;
12.1.3. the composition of the object of the transaction;
12.1.4. transaction price (LCY);
12.1.5. the date of the transaction;
12.2. about the rental contracts: 12.2.1. the real property cadastre number;
12.2.2. the lease object composition;
12.2.3. the rent for a month or a year (LVL);
12.2.4. lease contract date;
12.2.5. the duration of the lease (months or years). "
10. Express 14 the following: "14. Municipalities that rule 13. the notifications referred to in paragraph not less frequently than quarterly to submit your national land service of territorial division."
11. To make 17 and 18 the following: "17. building the main route of the State land service is determined according to the cadastre in the functional use of buildings registered under the Central Statistical administration classification of approved Premises CC. 18. Building cadastre value remains in effect until it is changed or the cadastral data of the building value."
12. Express 19, 20, 21, 22, 23, 24, 25 and 26 as follows: "19. the cadastral value of the building (the building type, the base value, and physical condition of the market adjustment factor) shall be determined taking into account land cadastral values base that is in force or is specified, on the basis of the real estate market information for the analysis of real estate market prices during the period of pirmstaksācij, the main factors affecting the price and the real estate market price levels.
20. building cadastral values base replenishment or clarification according to the requirements set out in these rules propose to the State land Department or municipality in question until the current tax period 1st September.
21. conformity of a particular Building type of the building in accordance with the provisions of annex 3 is determined by the State land service, taking into account: 21.1. building registered in the cadastre's main use, surface floors, volume indicators, exterior wall materials and the main purpose of the real estate property that contains the particular building;
21.2. būvvald's opinion of that particular building meets building type code in accordance with the provisions of annex 3 is 11000104, 12000102 or 12000108.22. change of type of Building may propose to the State land Department or municipal būvvald, if there were actual functional buildings and that rule 5.3., 5.4., 5.5., 5.6, 5.7 and 5.8 of the in point of the building cadastre data mismatch registered building data. Būvvald to the next tax period 1 January shall inform in writing the State land service about perceived inadequacies and the need to change the type of buildings (according to the type of buildings).
23. building the base type value is specified in the pirmstaksācij a particular building type, building an average market price of one unit in a separate area in the market district, which borders the territory of the local distribution and real estate market indicators are mutually comparable and equivalent. Building type base value determined and confirmed the State land service in until the next tax period 1 January.
24. building cadastral value used in the calculation of the market adjustment factor is the numerical value specified in pirmstaksācij the evaluation of the relationship between market area during the specified a particular building type base value and the type of building, the average market price of one unit in one or more of the value of the land areas in the territory of one municipality. Market weightings developed and after coordination with the relevant municipal Council (the Council) or Council (the Council) established the institution approved by the State land service in until the next tax period May 15.
25. The municipality may refuse to reconcile the State land service correction factors developed by notifying, in writing, if the elaboration of market adjustment factors, the State land service is not taken into account in the municipal market of written proposals for the numerical value of the correction factor, based on at least the last two years in the real estate market information.
26. These rules 23 and 24 in accordance with the procedure laid down in the approved building type base values and building cadastral value used in the calculation of the correction factors of the market, which according to the proposed escalation of paragraph 20 of these regulations, come into force with the second tax period January 1. "
13. Express 28 the following: "28. building Assessed building type corresponding to the base value (ĒBV) is defined by the current building in a certain building type and the approved baseline."
14. Express 34 as follows: "34.32 and 33 of these regulations in accordance with the procedure laid down in paragraph approved building cadastral value of land for the building of the base assessment applied to 2003 December 31."
15. To supplement the rules with 36, 37 and 38 of the following paragraph:
"36. State land service according to the rules set out in annex 3 types of buildings up to 30 May 2003 to develop and approve building type base values in accordance with paragraph 19 of these rules. Building the base values of the type approved in accordance with the procedure laid down in this paragraph, shall enter into force by January 1, 2004 and is used in 2003 by real property taxable real property cadastre value totals, used the 2004 property tax forecast.
37. This provision 21 and 26 shall enter into force by January 1, 2004.
38. After January 1, 2004 the municipalities on its existing buildings in the territory to which this provision prescribed in point 22 is proposed and carried out of the building, you can change the type to request and receive information from the State land service. "
16. To supplement the provisions of annex 3 with the following: "3. the Cabinet of Ministers of 30 April 2001, Regulation No 184 of Building types used in cadastre valuation of a building type code building type 1 2 i. residential home 1. Single-family and divģimeņ of residential home garden home 11000101 with total area up to 40 m2 (including) 11000102 individual residential houses and chalets with wooden walls and garden home with acreage more than 40 m2 11000103 individual living houses and cottages with stone and masonry, wooden exterior 11000104 individual residential houses with stone and masonry-wood walls, which were made to improve the work quality and by specific elements of facilities after the 1992 11000105 twins, row and individual divdzīvokļ home with wooden exterior 11000106 twins, row and individual divdzīvokļ home with stone and masonry walls, wooden 2. Apartments 11000201 apartments with wooden exterior 11000202 apartment building with masonry walls, wooden 11000203 apartment the one-story and two-story houses with stone walls 11000204 apartment 3-5 storey house with stone walls 11000205 6-9 storey apartment houses with stone walls 11000206 floor apartment building 10 or more houses with stone walls 11000207 kopdzīvojam of various social groups, such as home service for hotels and old people's homes (II). no residential buildings 1. Business and commercial building 12000101 building 12000102 hotel the hotel building that works or reconstruction was improved quality after 1992 and at the level of services provided at least meets the four-star motel hotels for 12000103 building 12000104 a variety of temporary accommodation buildings, excluding hotels and motels building 12000105 restaurants and other catering building, except for the type of summer cafes, buffets and bars with an open porch of 12000106 type of summer cafes, buffets and bars with an open porch of 12000107 bank 12000108 bank buildings buildings that works to improve quality and made by specific elements of facilities after the 1992 Conference, the Office of the 12000109 and design 12000110 buildings, trade separately placed in the store and pharmacy buildings, except the kiosk, stands and storage segto 12000111 kiosk and cover the stands 12000112 12000113 automotive marketing warehouse maintenance and repair of building cars in total 12000114 use the gas station building 12000115 the common use of automotive service station shelters to the public service buildings 12000116 12000117 gambling building public buildings 12000201 2 national and municipal administrative, judicial and customs 12000202 customs building shelters 12000203 preschoolers shade shelters by the authorities of the 12000204 theater, music, dance and other mass measures of building 12000205 building 12000206 small circus summer stage 12000207 of the Zoological and Botanical Gardens building 12000208 theater, concert halls, clubs and people's House in the 12000209 Museum, archive and library of 12000210 education and research buildings and air aeroloģisk 12000211 stations 12000212 treatments and health care buildings 12000213 sports building except inflatable hangar type buildings sport 12000214 inflatable hangar-type sports building 12000215 building 12000216 the fire cult items and Depot buildings 12000217 penal buildings, defense force, the police and the fire service buildings and barracks 3. Industrial Buildings 12000301 peat mining and processing buildings 12000302 food and fodder production and combined processing buildings and elevators are 12000303 textile, clothing and leather production building 12000304 building 12000305 in the wood pulp and paper production buildings 12000306 printing and motion picture production company reception building
12000307 pharmaceutical, medical and chemical product manufacturing building materials and sanitārtehnisk 12000308 the 12000309 of the building equipment manufacturing metal products, machinery and equipment production and repair of the building 12000310 gāzapgād building 12000311 the establishment of the industrial, transportation and other business warehouse, excluding agricultural and marketing warehouse cold store of different companies of 12000312 buildings, except the freezer 12000313 of different agricultural production company shelters, except agricultural sheds 12000314 vertical cylindrical surface reservoirs (with a capacity of 5000 m3 and more) ammonia , petroleum, liquid chemical and oil products storage, built to 1995 (inclusive) 12000315 vertical cylindrical surface reservoirs (with cupola roof structure and capacity of 5000 m3 and more), ammonia, petroleum, liquid chemical and oil products storage, built after 1995 4. Agriculture, forestry, water management, fisheries and fisheries building 12000401 agricultural production warehouse and storage facilities, except the 12000402 angārveid walk-through of the agricultural barn to 12000403 cellars with a total surface area of more than 40 m2 12000404 agricultural 12000405 agricultural sheds and warehouse angārveid walk-through and storage 12000406 businesses in the agricultural sector and in the cold store leduspagrab 12000407 barns with a total area larger than 60 m2, livestock, poultry and zvērkopīb building 12000408 glazed greenhouse 12000409 greenhouse with polyethylene film of framed walls surrounding the 12000410 crew building the greenhouse 12000411 grain, seeds, vegetables and fruits of the primary building of the agricultural machinery and technical 12000412 garage 12000413 12000414 fisheries building farming basin sheds 5. traffic and communication buildings autostacij of the 12000501 and water transport to the station building by an open 12000502 bus stop pavilions 12000503 closed bus stop pavilions 12000504 airport station, aircraft maintenance and other farm buildings of 12000505 airport airplane hangar 12000506 railway buildings, except the passenger station building 12000507 rail passenger station building 12000508 mail, communications, radio and television Centre-Studio building 12000509 telephone exchange and line amplification point building 12000510 cars and motorized equipment employed in industrial garage 12000511 cars 12000512 cars in the underground garage of high-rise above ground garage 12000513 cars garage with individual locked premises 6. Engineering and building of power supply 12000601 boilers 12000602 electricity supply buildings, excluding farms and transformer station buildings run by the major oil 12000603 pump station 12000604 upstream pipeline compressor stations of water supply pump station 12000605 12000606 sewer and drainage pump station 7. Previously unclassified buildings 12000701 residential and non-residential house building in the existing farm buildings with wooden walls 12000702 residential and non-residential house building in existing farm buildings with masonry walls 12000703 separately placed individual garage 12000704 piebūvēt individual garage 12000705 residential and non-residential building on existing houses, barn 12000706 piebūvēt or individually placed in a building with a glazed frame, load-bearing walls except the greenhouse 12000707 residential and non-residential building in the basement of the House with total area up to 40 m2 (including) 12000708 residential and non-residential house building in existing barns with a total surface area of up to 60 m2 (including) 12000709 other not classified above, shelters 12000710 passes the point and guard the building separately placed in 12000711 public toilet building 12000712 building 12000713 car weight of surface production building transitional Ministers galleries President e. Repše Justice Minister a. Aksenoks Editorial Note: the entry into force of the provisions by 24 May 2003.