Cabinet of Ministers Regulations No. 180, Riga, may 7, 2002 (pr. 19 § 1) rules on real estate tax projections and coordinating with local authorities Issued in accordance with the law "on local government financial equalisation" article 7 the fifth i. General questions 1. determines the order in which predicts real estate tax (duty) the next tax period and the relevant authorities in line with it.
2. the Ministry of Finance to the tax period 15 august the forecasts for the next tax period.
3. Tax forecasts through the national land service official information about each of the municipal administrative territory of taxable real estate of the cadastral value of the projected total for the position to the next tax period January 1. The total calculation shall take into account only the real estate cadastre of the State registry of current and forecast needs data collected on real estate and up to the taxation period 15 May to legislation approved in accordance with the procedure laid down in the real estate cadastre value-based changes, adjusting them with the chargeable factor: 0.90.4. Real property cadastre estimated value amount is taxable real property cadastre value amount (at the position to the next tax period January 1). It is calculated, taking into account the regulations laid down in the approved zoning, land value land base value, land value adjustment factor, building type, as well as the base value of the correction factor of the building changes and restore or planned in ieaudzēt stands (COPSE) area changes in land values will be taken into account in the calculation of the next tax period January 1.
 
II. the real property cadastre value of total estimated calculation training 5. State land service after the real estate situation to the taxation period 15 June to prepare each of the municipal administrative territory of existing real property cadastral value of total estimated calculation: 5.1 does not include real estate property according to the law "on real estate tax" in article 1, second subparagraph, point 9.1 of the transitional provisions and the law "About the free ports and special economic zones" the fifth part of article 6;
5.2. taking into account the following municipal administrative territory (after the tax period on March 1) existing real estate: 5.2.1 real estate, which the owners in accordance with the law "on real estate tax" the second part of article 5 are entitled to tax relief;
5.2.2. the special economic zone and Freeport licensed company (company a) real estate, which granted tax rebates in accordance with the law "on the free ports and special economic zones" in the first part of article 6;
5.2.3. the insolvency of the company declared (companies) real estate property;
5.2.4. the privatizējam company (company a) real estate 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.
6. in order to be up-to-date local information, the institutions concerned shall be submitted to the following time limits: 6.1. tax period 1 April (after the tax period on 1 March) the next tax period, the tax, but if the forecast changes, tax period — up to 15 November (after the tax period on 1 November) the tax period after tax forecast, information on the immovable property that is not subject to tax: 6.1.1. the Ministry of Foreign Affairs, of the law "on real estate tax" in article 1, paragraph 2, second subparagraph of the established foreign-owned real estate;
6.1.2. the Ministry of transport, of the law "on real estate tax" in article 1, paragraph 3 of the second paragraph set out in real estate, except in public waters;
6.1.3. The Ministry of Justice, of the law "on real estate tax" in article 1, paragraph 4 of the second paragraph set out in real estate;
6.1.4. The protection of the environment and regional development Ministry, of the law "on real estate tax" in article 1, second paragraph, point 5 set in real estate;
6.1.5. The Ministry of culture, of the law "on real estate tax" in article 1, second paragraph, point 6 of immovable property laid down;
6.1.6. The Ministry of Justice, Ministry of Internal Affairs and the Ministry of Defense, of the law "on real estate tax" in article 1, paragraph 14 of part two of the established real estate;
6.1.7. the ministries and their supervision, responsibility and the authority of the law "on real estate tax" in article 1, second paragraph, point 11 State jurisdiction laid down in the immovable property and the transitional provisions referred to in paragraph 9.11. buildings and structures that are maintained on the State budget;
6.1.8. the Freeport Authority and special economic zone management — of the law "On the free ports and special economic zones" in article 6, the first and fifth part real estate and for tax relief, which will be applied on the basis of the existing issued and authorizations;
6.2. the tax period 1 April (after the tax period on March 1) next taxation period tax forecast: 6.2.1. Business Register, information on enterprises (companies) who declared insolvent;
6.2.2. State land service-national real estate cadastre registry current data on real estate (written and electronic).
7. The provisions of paragraph 6 of the said institutions shall submit the following information: 7.1 for land units and ground units: 7.1.1 the property name and the addresses of the land unit;
7.1.2. the real property cadastre and the land unit and the land part of the cadastral designation of units;
7.1.3. the real estate, land unit and the land part of units;
7.1.4. the real estate unit of land and land unit part of the purpose of use (target) and then (they) nodded area (the area);

7.1.5. the owner, operator, or leaseholder the legal possessor of the first name, last name (legal name), a personal code (legal persons – registration number), and the registered address of residence, part of the expected;
7.2. for buildings: 7.2.1 property name and the addresses of buildings;
7.2.2. the real property cadastre number and at the cadastral designation of existing buildings;
7.2.3. the owner, operator, or leaseholder the legal possessor of the first name, last name (legal name), a personal code (legal persons – registration number), and the registered address of residence, part of the expected;
7.2.4. the name;
7.2.5. the building type;
7.2.6. the main use;
7.2.7. surface floors;
7.2.8. the total area;
7.3. of space groups in the building, if the building has undergone a full inventory and technical building data have emerged: 7.3.1. the property name and the group addresses;
7.3.2. the real property cadastre number and the cadastral designation of the Group;
7.3.3. the owner, operator, or leaseholder the legal possessor of the first name, last name (legal name), a personal code (legal persons – registration number), and the registered address of residence, part of the expected;
7.3.4. the name;
7.3.5. the route of administration;
7.3.6. the floor;
7.3.7. total area;
7.4. taxable persons (owners, users, legal possessor or tenants): first name, last name (legal name), a personal code (legal persons – registration number), and the registered address of residence, supposedly.
8. the tax calculation for State land service in addition to the provisions referred to in paragraph 7, the information indicates real estate a cadastral value (after the tax period on March 1) and following the information in the previous tax period received from local authorities: 8.1 attribute "tax exempt" — for real estate, land, land units parts, real estate, the purpose of the buildings and space;
8.2. the attribute "are taxed partly" (taxable area): buildings;
8.3. the feature "special economic zone" — the ground units and buildings;
8.4. the sign "free port" — the ground units and buildings;
8.5. the attribute "politically repressed person" — the politically repressed person owned the real estate, land and buildings;
8.6. the attribute "Bankrupt company (company)" — owners;
8.7. the attribute "Privatizējam company (company)" — owners.
9. the municipalities according to the information received from these rules in paragraph 6 the institutions referred to in this provision articulates 7.4 and 8.1. data referred to in anticipation of changes to the next tax period on 1 January, and by May 1 of the tax period shall be submitted by the national land service territorial chapters written and electronic.
10. Information on the immovable property from this provision in point 6.1 the said institutions by 1 may of the tax period, municipalities to tax period 1 December dispatched the State land service of the territorial divisions, indicating that rule referred to in paragraph 7, the data that will be used in the preparation of the second tax period tax forecast.
11. in order to clarify the taxable real property cadastre value amount estimated in accordance with the law "on real estate tax" in article 1, second paragraph, point 7, national forest service up to the taxation period April 1 (as to the next tax period January 1) shall be filed with the State land service of the following data for the forest: 11.1. land cadastral designation of the unit;
11.2. the land units of the forest land area;
11.3. forest land ballhektār;
11.4. age of apmežojum coppice and coppice area;
11.5. coppice ballhektār;
11.6. ballhektār reduction of coppice;
7.3. taxable forest land area;
11.8. the taxable amount of forest land ballhektār reduction.
12. the national land service, this provision in paragraph 5, shall be used: 12.1. municipal and provided updated information on real estate, located in the municipal administrative territory: 12.1.1. real estate, which is not subject to tax in accordance with the law "on real estate tax" in article 1, second paragraph, 1., 2., 3., 4., 5., 6., 9, 10, 11, 12, 13 and 14, the transitional provisions of 9.1 points and the law "About the free ports and special economic zones" article fifth;
12.1.2. the special economic zone and Freeport licensed company (company a) real estate, which according to the law "on the free ports and special economic zones" in article 6, the first subparagraph shall be granted tax credit;
12.1.3. land and house building of individual residential buildings, in which at least five years are politically repressed person or possession of property and the economic activity is not used;
12.1.4. privatizējam company (company a) real estate;
12.1.5. the company (the company) declared insolvent;
12.2. the rules referred to in paragraph 11 of the national forest service.
 
III. Real estate tax projections reconciliation 13. State land service no later than 15 July of the tax period shall be submitted to the Finance Ministry and the Latvian Authorities in the Union budget and the consolidated local government financial equalisation tax to be included in the calculation of the forecast calculation for taxable real property cadastral value of the estimated total, with a separate indication of the provisions referred to in point 5.2 of the real property cadastral value of the projected amounts.
14. If the municipality until May 1 of the tax period shall be submitted by the State land service of the territorial division of the information received from the provision of paragraph 6 of the said institutions, the State land service of the territorial Department no later than July 1 of the tax period corresponding to the municipality sent: 14.1. taxable real property cadastre estimated value amount;
14.2. at the request of local governments — data on its administrative territory in the taxable real estate and cadastral values predicted.

15. The municipality within ten working days (city of Riga municipality, 20 working days) clarifies this provision 14. data referred to in paragraph 1 and shall submit in writing to the respective State land service territorial chapter of the proposals on the necessary clarifications.
16. the national land service of local proposals and examine if there is a justified objection, within three working days, provided the municipality motivated denial.
17. If the State land service has no objection, it clarifies the taxable real property cadastral value estimated totals — for those municipalities which have submitted in writing these rules referred to in point 15 proposals for the necessary adjustments, and ten working days, inform the local authorities concerned, as well as to the tax period august 10 to resubmit Finance Ministry and the Latvian Authorities, this provision of the information referred to in paragraph 13.
18. If a local government that paragraph 15 has not delivered within the time limit referred to in the written in the State land service territorial chapter proposals for the necessary adjustments to these regulations referred to in paragraph 14, the State land Department considers them as agreed.
19. the Ministry of Finance to the tax period 15 august calculates tax forecast for each municipality. The forecast is calculated according to the law "on real estate tax rate and a specific tax rate chargeable via the State land service of the official information about each of the municipal administrative territory of taxable real estate of the cadastral value of the estimated total amount is reduced: 19.1. about 100 percent of the insolvent companies (companies) with taxable real property cadastre value amounts;
19.2. for 100 percent of the privatizējam company (company a) Cadastre of real estate values, if the privatizējam company (the company) is the tax debt for the period pirmstaksācij and privatization to requesting authority is asked to stay the enforcement proceedings for recovery of the debt;
19.3. about 80 per cent of the special economic zone and Freeport licensed company (companies) with taxable real property cadastre value amounts;
19.4. about 50 per cent of the politically repressed persons taxable real property cadastre value amounts.
20. the Ministry of Finance to the tax period 20 august sends information about each municipality tax forecast for the next tax period.
21. the municipalities to tax period October 1, the Ministry of finance submitted the information about a specific tax rebate, granted in accordance with the law "on real estate tax" the third paragraph of article 5.
 
IV. Closing questions 22 to 31 December 2002 this rule 14.2. data referred to in subparagraph does not include the cadastral value of the projected building of rural lands, located in the County, the town with its countryside territory and district local administrative areas.
23. the 2002 October 1, the State land service shall submit to the municipalities that rule 7.3. data referred to in paragraph specifying the distribution of building space groups.
24. the information referred to in paragraph 23 of the local Government articulates and up to 1 November 2002 (the city of Riga municipality — up to 15 November 2002) clarification shall be submitted to the State land service of the territorial divisions in writing and electronically.
25. Be declared unenforceable in the Cabinet of Ministers of 29 august 2000, the provisions of no. 302 "procedures are coordinated with local governments in real estate tax revenue forecast" (Latvian journal, 2000, 307./309.nr.).
Prime Minister a. Smith Minister for Justice i. Labuck Note: the wording of the entry into force of the provisions to 11 May 2002.