Cabinet of Ministers Regulations No. 327 in Riga, 30 July 2002 (pr. No 31, § 28) amendments to the Cabinet of Ministers of 4 April 2000, the Regulation No 131 "law" on real estate tax "application rules" Issued in accordance with the law "on real estate tax" and article 12 of the law "on the State revenue service" (4) the transitional provisions to make the year 2000 the Cabinet of Ministers of 4 April regulations No. 131 "law" on real estate tax "application rules" (Latvian journal, 2000,/126.nr. 2001, 125; 68. No.) the following amendments: 1. provisions be supplemented by 2.1 points in the following: "2.1 application of the law article 1, paragraph 1, second subparagraph, shall not be subject to tax real property used for the provision of medical services under the medical treatment Act, article 1, paragraph 3, and article 1 of the law on Veterinary point 8. Analog down tax-free in buildings and premises used for public health in accordance with the law, the transitional provisions of section 1 of paragraph 9.1. "
2. Express 4 by the following: "4. Article 1 of the law of the second subparagraph of paragraph 3 the meaning of public roads and streets are the railway law laid down in article 4 of the railway infrastructure, except for buildings or parts thereof and the ground below them, which is not related to the operation of the railway infrastructure, and State and local roads and streets (under the Highway Traffic Act used the term" path "), which is the right to apply to all road users."
3. To supplement the provisions of point 4.1, the following wording: "4.1 application of article 1 of the law of the second subparagraph of paragraph 3, the ground beneath the railway tracks is the ground beneath the objects referred to in article 4 of the Railway Act in the first paragraph, except for the land under the buildings or parts thereof, which is not related to the operation of railway infrastructure."
4. Add to paragraph 10 by the following sentence: "the meaning of this paragraph on the business operation is not considered a fee for the provision of services according to national or local government budget authorities, as well as the use of land for the production of agricultural products for domestic consumption."
5. Make the following paragraph 14.2, "the application of the law 1.14.2, the second paragraph of article 13:14.2 1. building reconstruction according to Cabinet 1 April 1997 of Regulation No. 112," General provisions "constitutes the building conversion, altering its volume and changing or preserving its functions. On the building's conversion be accepted starting the implementation of projects at the construction site after the construction permit, and marks it with the construction of the first entry in the journal. Building commissioning attest to the Cabinet of Ministers of 29 July 1997 of Regulation No 258 "rules on the acceptance into service of the structure (the Latvian et seq of the LBN 301-97)" duly drawn up and approved construction of the adoption act in operation;
14.2 2. after Act concerning business activities for the reconstruction of the structures built or commissioning has been approved, a copy of the Act shall submit to the municipality taxable under the real estate location. If the economic activity in the building before its commissioning, the municipality shall be submitted by the taxable person, the signature of the approved written confirmation indicating the operating start date. "
6. Make a point 15 as follows: "the application of the law of 15.2 the third subparagraph of article: 15.1 this part 1 in listed real estate legal possessor of land are located in a rural area until the completion of the reform of land tax starts to pay according to the law" on the completion of land reform in rural areas "in the fourth paragraph of article 2;
15.2. subparagraph 3 of this part shall apply to persons who do not have possession of the property to the inheritance law, as well as seizures, donations, or leasing contract basis. "
7. Replace the words "in paragraph 15.1 residential home user — the person who rented living quarters in the House" with the words "apartment homes-apartment building operator".
8. Make the following paragraph 19.2: "19.2 tax from property apartment apartments distributed and cooperative apartment house apartments, artist workshops and non-residential premises owners charged the apartment house manager."
9. Supplement with 19.3, 19.4 and 19.5 points as follows: "the State or a municipality holds 19.3 in the apartment house manager real estate tax amount: 1. include tenants 19.3 or artists workshops and non-residential premises the lessee the rent or the rent and is responsible for the payment of tax according to article 9 of the law;
19.3. include 2 apartments, owned by the artist's workshop or non-residential space in the apartment, the owner of the workshop or artists living space management expenditure (as a single line) and is responsible for remitting the tax collected in the municipal budget law article 6, in the third paragraph, the time limits laid down.
19.4 For the apartment, the artist's workshop or living space management expenses the specified real estate tax payment is the responsibility of the operator to the apartment, the artist's workshops or accommodation owner.
19.5 19.3 of these provisions in paragraph 2 and in paragraph 19.4 certain real estate tax payment procedure also applies to apartment properties apartments distributed and cooperative apartment house keepers, apartments, artist workshops and non-residential premises owners. "
10. Express 23.2 points as follows: "the law of transition rules 23.2 3. within the meaning of paragraph about land users regarded as: 23.2 1. apartment house operator, if the land is in a State or municipality-owned apartments;
2. apartment, 23.2 artist workshops or accommodation owner, if the land is located in apartment properties divided into apartments or cooperative apartment house;
23.2 3. apartment house keeper for the State or municipality-owned apartment building not privatised, which in accordance with the mandates of the Treaty transferred the management of the home operator. "
11. Supplement with 25.1 points as follows: "the application of the Act 25.1 the transitional provisions of paragraph 8, of the State or municipality-owned buildings and structures which are not listed in any of the legal persons, tax is calculated on the balance sheet of the State land service in certain counting values. Declarations and statements submitted by that State or municipal property or tenant. "
12. Delete paragraphs 29 and 30.
13. Add to 31 with the sentence as follows: "If the legal and physical persons, legal possession, usage or rental is only exempt buildings and constructions, that person does not submit to the State revenue service territorial authority and the municipality building and premises the property tax returns and reporting."
14. To supplement the rules with 38.1, 38.2 and 38.3 point as follows: "the application of the transitional rule 38.1 rule 9.1 point 1., for learning needs used buildings and structures are considered the buildings and structures (or parts thereof) which are used in preschool, elementary, secondary and higher education institutions.
38.2 of the Act applied the transitional provisions in paragraph 2 of section 9.1, public organizations and their companies own buildings and premises are exempt from tax in accordance with the law on real estate tax relief for public organizations and enterprises 2002-2003 ".
the application of the transitional rule 38.3 rule 9.1 point 3., for nature protection to be used for the buildings and structures are considered waste water treatment installations, buildings and structures or parts thereof, which deployed equipment air pollutant capture and disposal, air and water monitoring stations, municipal and hazardous waste landfills and waste storage, recycling, incineration and disposal of buildings and structures to be used. "
15. Supplement with 25.5 points as follows: "25.5 point 4.1 shall enter into force by 1 January 2003."
Prime Minister a. Smith financial Minister g. Smith Editorial Note: the entry into force of the provisions to 2 august 2002.