The Republic of Latvia Cabinet of Ministers Regulations No. 343 in Riga, July 31, 2001 (pr. No 36, § 14) real property cadastre value escalation procedure Issued in accordance with the law "on real estate tax" in article 4, the eleventh part i. General questions 1. establish uniform procedures for cooperation, real estate cadastre value.
2. The real property cadastre value updated repeatedly setting or overestimated the real estate the land units, parts thereof (hereinafter land unit) and the building depending on the State of the real estate cadastre (hereinafter cadastre) registered changes in the particular land units or buildings.
3. The real property cadastre value State land service updates the month changes registered in the cadastre of real estate in the land or building unit data to be used for cadastral value calculation.
II. Land and buildings of a cadastral unit value escalation procedures 4. Real estate land in the cadastral value of the unit of the State land service updates: 4.1 from pirmstaksācij period 1 November to 31 December according to data registered in the cadastre, if from the next tax period January 1 entry into force changes to land cadastral values Base-cabinet in the order has been confirmed and the entry into force of the new value of land zoning or land value adjustment factors applicable to a particular unit of land;
4.2. from 1 January to 31 December according to the rules laid down in paragraph 3, if the changes registered in the cadastre of land quality assessment, as well as in the ground unit: 4.2.1 data area;
4.2.2. the prescribed use of the real property objective (target) and then nodded in the land;
4.2.3. the land use and area;
4.2.4. the real property lien rights that restrict land use (use restrictions), and their occupied land.
5. changes to this provision referred in 4.2 Earth the unit data and their registration in the State land cadastre service recommends: 5.1 the property owner or legal possessor, taking legal action, after which the ownership or the legal possession of the unit is registered in cadastre data does not correspond to the actual situation;
5.2. the municipality, which is located in the territory of the land unit, or public authorities, when deciding on the use of real estate target (target change), which consists of the relevant land unit and/or the acquiescence of land;
5.3. State and local government bodies, in determining real estate restrictions on use or change of land use types in the territory, which is attributable to a particular property of the land contained in the unit;
5.4. the real property owner or legal possessor, as well as State and local government bodies, if found inconsistencies between the cadastral land units registered in data and document, on which these data are registered in the cadastre.
6. land cadastre value of the unit becomes hot, inappropriate land registered in the cadastral unit data: 6.1 after changes land units and the registration data in the cadastre to land values to update the provisions in paragraph 3, the time limit laid down;
6.2. If after changes land units and the registration data in the register are found that: 6.2.1 specific land unit specified real property for the purpose of use in the area of land or the assent of all the objectives set by the amount of land his assent is not equal to the land area of the unit;
6.2.2. specific land unit of the new or changed a single land use land and registered land use land amount is not equal to the land area of the unit.
7. The Person who according to the rules laid down in paragraph 5 to the agenda proposed to change the land units, after which the registration data of the cadastre identified in this provision as referred to in point 6.2, is obliged to specify the data submitted by cadastral value escalation to prevent land units of data.
8. Real estate building in the cadastral value of the State land service updates: 8.1 pirmstaksācij period from 1 November to 31 December according to the cadastre in the current building of the registered data, if from the next tax period January 1 entry into force changes to building cadastral values Base-cabinet order is approved and entered into force new building types and their base values or values of certain land use adjustment factors applicable in a given building;
8.2. from 1 January to 31 December according to the rules laid down in paragraph 3, if the cadastre register changes in building data: 8.2.1. building the main use;
8.2.2. building type;
8.2.3. building volume indicator (area (m2) volume (m3), length (m));
8.2.4. the physical depreciation.
9. changes to this provision referred to in paragraph 8.2. building data and their registration in the State land cadastre service propose: 9.1 the property owner or legal possessor, taking legal action, after which the ownership or the legal possession of the building cadastre recorded data does not match the actual situation;
9.2. the municipality in whose territory the particular building, or national institution, found to be arbitrary in the construction or building the main use;
9.3. the real property owner or legal possessor, as well as State and local government bodies, if: 9.3.1. found inconsistencies between the cadastre registered building data and documents, on which these data are registered in the cadastre;
9.3.2. have documented that a particular building has suffered natural disasters, fire or other accident and its continued operation is not possible in full or in part.
10. building cadastre value becomes relevant when registered in the cadastral data of the building become topical, not five years from the date of the specific buildings in the technical inventory of registered building was acquired, and the building owner or legal possessor does not submit the State land service of the written assurance that specific building registered in the cadastre data is consistent with the actual situation of the building.

11. Real estate tax calculation the State land service of the territorial unit shall prepare and submit to the authorities, information on the municipal territory of existing with the property of taxable immovable property (hereinafter taxable object), which are updated cadastral value. Information about the updated cadastral value include: 11.1. real estate tax payer and taxable item master list (hereinafter list) — to the current tax period January 15;
11.2. real estate tax payer and taxable object updates list (hereinafter referred to as escalation list) — to the current tax period 15 April, 15 July and 15 October.
12. the national land service unit to be submitted to the territorial authorities in the master list to the current tax period January 15 included in the taxable value of a cadastral object, including values that are updated from pirmstaksācij period 1 January to 31 December 2004 in accordance with the procedure laid down in these provisions and summarized by cadastre registered real estate situation to the current tax period January 1.
13. include escalation lists its cadastral value: updated current 13.1 during the tax period from January 1 to October 1 in accordance with the procedure laid down in these provisions and applies to taxable objects, which are registered in cadastre in the period of real property owner or owner;
13.2. the original for the current tax period for new taxable object.
14. in order to calculate the tax for the current tax period, the State land service according to the cadastre register in the territory of the municipality of certain existing taxable objects and updating the master list of lists: 14.1 the property name, the cadastral number, and area of land, land units, buildings or premises the group address, cadastral designation and the area, real estate, land and buildings to the cadastral value;
14.2. the real estate owner, user, or the lessee's name, surname and personal code or a legal person, the name and registration number of the tax payer's address;
14.3. the holder of the part of the immovable property or the user, or the lessee and their corresponding cadastral value.
15. The current escalation during the tax period, this provision shall be included in the lists referred to in paragraph 13 of the taxable value of a cadastral object according to paragraph 11.2. for the following periods: 15.1 to 15 for the current tax period April – for the period from 1 January to 1 April aktualizētaj to kadastrālaj values;
15.2. current tax period until 15 July, for the period from 2 April to 1 July aktualizētaj of kadastrālaj values;
15.3. to the current tax period October — 15 for the period from 2 July to 1 October aktualizētaj of the kadastrālaj values.
III. Closing questions 16 To until the next tax period January 1 clarify the cadastre register in a particular land or building unit data, with January 1, 2002, the national land service after this rule 6.2 and point 10 of the facts referred to in paragraph detection month inform: 16.1. the owner of the immovable property;
16.2. This provision a person referred to in paragraph 5.
17. Until 1 January 2002, these rules 13 and 14 of the procedure laid down in paragraph 1 shall apply only to the land of kadastrālaj values.
18. Be declared unenforceable in the Cabinet of Ministers of 25 May 1999, Regulation No 193 "real estate cadastre value escalation procedures" (Latvian journal, 1999, 174./176.nr.).
Prime Minister-Minister a. Gorbunov traffic Justice Minister i. Labuck the entry into force of the provisions of the august 4, 2001.