The Republic of Latvia Cabinet of Ministers Regulations No. 184 in 2001 Riga, April 30 (pr. No 21, § 47) building cadastral valuation rules Issued in accordance with the law "on real estate tax" in article 4, the second, fourth and eighth of i. General questions 1. these provisions establish uniform procedures to be carried out of the building cadastre valuation.
2. the cadastral valuation of buildings carried out by establishing the cadastral value of the buildings, making updating and building a mass revaluation.
3. The State land service after the property owner's request, the building and its cadastral value, based on the person's application and current building full of technical inventory data, according to the prescribed in these provisions of the building cadastre value calculation procedures.
II. Building cadastral valuation organization 4. Building of the cadastral value of the real estate used by the national cadastral register (hereinafter cadastre) accumulated database current technical inventory data (further-building) on buildings, which make full (external and internal) or incomplete (only external survey and determine the) technical inventory.
5. building in cadastre valuation uses the following data: 5.1 building cadastral designation;
5.2. building name;
5.3. building the main use;
5.4. building type;
5.5. surface floors;
5.6. building volume indicator (area (m2) volume (m3, t), length (m));
5.7 physical depreciation;
5.8. the outer wall material.
6. building cadastral valuation data needs have emerged for five years, starting with the day when the building is done the last technical inventory, if this period is not changed that rule 5.3., 5.4., 5.5., 5.6, 5.7 and 5.8. data referred to in point.
7. the real property taxable building during the tax period for which a building owner's activities have changed the primary use of the building, the būvtilpum, the area of the outer wall material, to full technical inventory until the next tax period 1 January. Full technical inventory of requests and related costs shall be borne by the building owner.
8. the cadastre valuation of buildings includes: 8.1 building a first evaluation of the cadastre (hereinafter-the mass valuation of buildings)-the real estate cadastre or taxable good buildings (hereinafter assessed buildings) initially determines the cadastral value;
8.2. building cadastral value escalation (hereinafter-the building value escalation)-concrete buildings repeatedly down the cadastral value depending on the cadastre database accumulated changes in building data and approved building cadastral value;
8.3. the mass of buildings revaluation to the Cabinet down.
9. mass valuation of buildings of the State land service: 9.1. carry out a full technical inventory of buildings, which is technically not counted or the data is not current;
9.2. Select and enter cadastral database in the current data of buildings;
9.3. identify and analyze real estate market data and determine the market price of buildings;
9.4. determine the types of buildings and units under the Central Statistical Administration approved "Premises of the classification (CC)" (further-the classification of the structure) and the average of the būvmontāž work of the building costs, taking into account the Central Administration of statistics in certain būvmontāž the work of price indices;
9.5. the building type determines the base value and market adjustment factors (building cadastral value base) building cadastral value calculation.
9.6. preparing of the cadastre database report lists the buildings on the territory of the municipality of each existing buildings;
9.7. included in the original building of the cadastral value of the real property taxable in the object list.
10. building value escalation of the State land service: 10.1 analyzes pirmstaksācij period building and determine the market price of the building market price level indicators the next real estate tax tax period;
10.2. specify the types of buildings, their base values and market adjustment factors corresponding to the real estate market price;
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 rules have changed the types of buildings set the base value or market correction factors;
10.4. include updated cadastral value of the buildings with the property taxable object list.
11. mass valuation of buildings of the State land service: 11.1. building a part-time technical inventory of the buildings, which are not technically or counted data do not apply;
11.2. analyse the building market data for previous periods of pirmstaksācij, as well as the next tax period building market price levels for all areas;
11.3. According to the real estate market analysis clarifies the types of building their base and market value weightings;
11.4. preparing for building large-scale reassessed the report list for each local authority area for existing buildings.
12. building cadastral valuation needs the State land service understands 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. Real estate market data base creation and maintenance of real estate rental and ownership transition cases, land registry office, local government bodies, sworn notaries and real estate owners at the State land Department's written request, provide the following information: 12.1. about the purchase agreement: 12.1.1. the real property cadastre number;
12.1.2. the real property owner earlier and current;
12.1.3. the composition of the object of the transaction;
12.1.4. transaction price in dollars;
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 (in LCY).
13. Individuals who have done business with the real estate and not these transactions secure in the land registry by logging on to the relevant authorities as real estate tax payer, fill out a property owner or legal possessor of the communication (annex 1) and submit it to the relevant authorities.
14. Local Government these regulations 13. communications referred to be submitted once a month the State land service of the territorial division.
15. the cadastral valuation of buildings shall be carried out under the following conditions:

15.1. use commercially reasonable and cadastral valuation of land;
15.2. mass valuation the cadastral value;
15.3. methodically based, simple and automated calculation of the cadastral value;
15.4. the building as part of the real property cadastral value of the real estate market price level;
15.5. building cadastral value matches the actual condition of the object on the property at the beginning of the tax period or the date of the revaluation;
15.6. the building as an independent real estate cadastre registration objects.
16. building cadastral values compliance with building market price level provide, taking into account in building the value of the main influencing factors: 16.1 location;
16.2. the main use;
16.3. type of buildings;
16.4. building volume indicator;
16.5. the physical condition of the building.
17. buildings belonging to the Assessed the building type to be determined by its main use, determined in accordance with the classification of the Structures.
18. the original of the building cadastre value is effective until: 18.1. updating of the value of the building;
18.2. for the revaluation of buildings for mass mailings.
III. Building cadastral values base procedure 19. building type, its base value and a market adjustment factor form the cadastral value of the building.
20. the cadastre valuation of buildings used in building types correspond to the State land service specific country breakdown of existing buildings according to the classification of Structures, taking into account the use of the main building, the building materials and the applied technology, as well as the construction of the building. Building types approved with their base value.
21. After the building cadastre value initial discovery, beginning with the January 1, 2002, building types can be specified-United, supplemented, taking account of the real estate market value of existing buildings of factors affecting changes as well as new building material and construction technology of building structures of buildings in use.
22. building the base type value is the building cadastre value calculation needs a particular building type determine the average unit market price in the country, taking into account the relevant building with the same main usage and similar buildings, the average būvmontāž costs and the market price level.
23. building upon the base type value of the building cadastre value be the original determination of the specific building types, based on the real estate market analysis, information about the relevant building value and a key factor affecting the price level changes.
24. Beginning with the January 1, 2002, the State land service clarifies the types of building and developing their base value to current tax period 1st December. The specified types of buildings and their base value, the Minister of Justice to approve the next tax period 1 April. Type approved building the baseline shall take effect with the next tax period on January 1.
25. building cadastral value used in the calculation of the market adjustment factor determined for each type of buildings in the territory of the municipality on the basis of the relationship between the building type of the buildings belonging to the market price level in the pirmstaksācij period in the territory and buildings of base type value.
26. Beginning with the January 1, 2002, the State land service and coordinate with the relevant local market adjustment factors. The Minister of justice until the next tax period May 15 to approve the agreed market weightings and shall take effect with the next tax period on January 1.
IV. Building cadastral value of order 27. building cadastre value is calculated using the following formula: ĒKV = ĒBV x A x x KCL, which ĒKV-KS estimate building cadastre value in dollars;
ĒBV-rated building in the appropriate building type base value in dollars;
A-rated buildings volume indicator size (m2, m3, t, m);
KS-physical condition of a building characteristic coefficient;
KCL-market adjustment factor.
28. building Assessed building type corresponding to a base value (ĒBV) would be approved by the building types and their base values, taking into account the use of the building to be assessed and the building's main use, as well as the constructive solution of the main building.
29. the buildings Assessed the size of volume indicators (A) determined using cadastral database fixed-rated buildings, total area būvtilpum or other buildings in the volume indicator, choosing the appropriate building in particular appreciated the building type unit to the unit.
30. the physical condition of the building Assessed factor (KS) determined using cadastral database fixed buildings assessed physical depreciation interest and the appropriate physical condition factor (annex 2).
31. the Estimate for building the market correction factor (KCL) by an approved market correction factor according to the type of the building in the territory of the municipality in question, taking into account the location of the building being valued.
V. concluding questions 32. building types defined in building cadastral value for initial detection, and their base value approved by the Minister of justice until 10 may, 2001.
33. building cadastral value for initial determination of the State land service development and the Minister of justice until 10 May 2001 to approve the market correction coefficient of determination of methodological instructions.
34. This provision is paragraph 32 and 33 in accordance with the procedure laid down in the approved building cadastral base values enter into force by January 1, 2002, and is used with the 2002 real property taxable real property cadastre value totals.
35. Starting on 15 July 2001, cadastral information-with real property taxable buildings original cadastral value of land values in the formula to calculate sizes and these rules 5.1, 5.2, 5.3, 5.4 and 5.6 in the listed building data-State land service record scoring in the Protocol and by the building owner's request shall be issued within five working days. If the State land service assessment protocol contains the data does not correspond to the actual situation of the building, they have to be laid down in these rules to the pirmstaksācij period, the 15 November and the revaluation of buildings would be. Decisions taken on a particular building or updating data, revaluation may be appealed to the Director-General of the national land service.
Prime Minister a. BUCHANAN, Minister for Justice (I). Labuck rules shall enter into force with 12 May 2001.
 
2. the annex to Cabinet of Ministers

30 April 2001 of Regulation No 184 buildings physical condition factor (K) S building physical physical condition of the building's depreciation (%) ratio-KS 10 20 30 0 0.90 1.00 0.95 0.85 40 50 0.65 0.75 60 70 80 90 0.10-0.30 0.50 100 Minister of Justice i. 0.05 Labuck a