The Republic of Latvia Cabinet of Ministers Regulations No. 465 in Riga in 2000 (19 December. No 60, 63) urban land cadastral valuation rules Issued in accordance with the law "on real estate tax" article 4 i. General questions 1. these provisions set a single urban land (land) cadastral land valuation procedure and evaluation process.
2. the cadastral value of the land, land cadastre value updates, as well as a mass revaluation of land — land cadastral value revaluation on the Cabinet's specified date — the State land service.
3. Real estate tax calculation of land cadastre value is fixed to the real estate tax at the beginning of the tax period-January 1, specifying it with the real property taxable in the object list.
4. land cadastre value cooperation under the Cabinet of Ministers of 25 May 1999, the Regulation No 193 "real estate cadastre value escalation procedures".
5. The property owner has the right to request a specific cadastral value of land revaluation. Revaluation expenses shall be borne by the property owner. State land Department reassesses the cadastral value of the land on the basis of the person's application and current data on real estate and their constituent parts (under unit) according to the prescribed in these rules the land cadastre value calculation procedures.
II. Land cadastral valuation process organisation 6. cadastral land valuation process is independent and purposeful activities of its members, to ensure that the value of land cadastre, land cadastre value updating and revaluation of land mass.
7. the cadastral value of the land used for real estate cadastre of the State registry (Cadastre) database of accumulated information on ground units (hereinafter land units).
8. land cadastre valuation of the following land units: 8.1. land cadastre unit designation;
8.2. the area;
8.3. the prescribed use of the real property objective (target) and then nodded in the land;
8.4. specific restrictions on the use of the land and their occupied land.
9. land cadastral valuation of unit data needs have emerged until the land is registered in the cadastral unit area changes, as well as the use of real property in the destination (target) or the acquiescence of land changes or land use restriction and it occupied of land changes.
10. land cadastre valuation process in real estate tax calculation consists of the following parts: 10.1. ground unit first cadastre valuation (hereinafter land mass valuation) — good land cadastre units for the first time determined the cadastral value;
10.2. the cadastral value of land units escalation (hereinafter land value escalation) — a specific ground unit re-sets the cadastral value depending on the market price of land level, as well as from the land changes, real estate use the destination (target) or nodding of land changes or land use restriction changes accumulated cadastral database;
10.3. the revaluation of land mass.
11. in order to ensure the mass valuation of land, the State land service: 11.1. identify, select and enter cadastral database with real property taxable under current units of data;
11.2. identify and analyze real estate market data and determine the market price of land level;
11.3. development of land values, zoning setting: 11.3.1. zone land base value;
11.3.2. land base model standartplatīb;
11.4. determine the land base model standartplatīb adjustment coefficient;
11.5. determines the real estate of the proportion between the purpose of impact factor;
11.6. determine the land use restrictions;
7.3. preparing the land cadastral unit list for each local authority in the territory by the real property taxable land units;
8. prepare the cadastral value of the land and their needs determine the required land cadastral value trends.
12. to ensure that the cadastral value of the land, the State land update service: 12.1. analyse the land market and land market determines the price level indicators the next real estate tax tax period;
12.2. the cadastral value of land conversion in the following cases: 12.2.1. if changed this provision in paragraph 8 above;
12.2.2. If the ground cadastre value does not correspond to the market price of land level;
12.3. include updated cadastral value of the land to real property taxable object list under the Cabinet of Ministers of 25 May 1999, the Regulation No 193 "real estate cadastre value escalation procedures".
13. in order to ensure a mass revaluation of land, the State land service: 13.1 Specifies the unit of land cadastre data to determine the date of the revaluation;
13.2. analyse the land market data for previous periods of pirmstaksācij, as well as the next tax period the land market price levels for all administrative areas of the city;
13.3. specifying the cadastral value of land correction factor according to the next tax period land market price levels;
13.4. the conversion of land cadastral values;
13.5. prepare a mass-production unit of land revaluation.
14. a cadastral valuation of land needs the State land service real estate purchase price, rent and other real estate market information and analysis, as well as create and maintain real estate market database. To create or update the property market database real estate lease and ownership transition, the land registry Department of State land service territorial departments with the following information: for 14.1. purchase contracts: 14.1.1. the designation of the immovable property cadastre;
14.1.2. the real property owner earlier and current;
14.1.3. the composition of the object of the transaction;
14.1.4. transaction price in dollars;
14.2. rental contracts: 14.2.1. designation of the immovable property cadastre;
14.2.2. the lease object composition;
14.2.3. the rental fee per month or year in dollars.

15. a Person who, after the entry into force of these regulations is carried out transactions with 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) and submit it to the relevant authorities.
16. the provisions of the local government 15. notifications as referred to in paragraph 1 shall be submitted once a month the State land service territorial sections.
17. These regulations 11, 12, 13 and 14 above the actions for the State land Department to develop and approve the necessary instructions, methodological guidelines and evaluation software.
18. cadastral valuation of land document processing and archiving procedures, as well as storage time limits determined by the national land service according to the law "on the archives".
19. cadastral valuation of land in conformity with the methodological requirements and evaluation practice cadastral monitoring within their competence, ensure the State land service.
III. land cadastre value fundamentals and methods 20. land cadastral valuation process to organize, subject to the following principles: 20.1. methodically based, simple and automated calculation of the cadastral value;
20.2. commercially reasonable and cadastral valuation of land;
20.3. the cadastral value of the land in compliance with the real estate market price levels;
20.4. the cadastral value of the land in conformity with the actual situation of the real estate at the beginning of the tax period or the date of the revaluation;
20.5. ground unit as a standalone real estate cadastre registration objects.
21. the cadastre valuation of land according to this provision, paragraph 20 referred to the basic principles applicable to real estate a cadastral valuation practice in the use of mass valuation method.
22. in order to ensure that the cadastral value of the land in compliance with the land market price levels, the following shall be taken into account the value of the land is the main influencing factors: 22.1. land unit (position) in the territory of that city;
22.2. the land unit specified or allowed to use real property objective (goal) with land improvements belonging to it or not;
22.3. the land area of the unit;
22.4. the land use restrictions on the presence or absence of.
23. The value of the land-the key factor for identification and the cadastral value of the land required for calculation of the indicators developed for the urban land value of zoning.
IV. Value of land development, updating zoning and approval procedures 24. Value of land zoning is an urban area of distribution areas value below the value of the immovable property concerned using the target group (target) are mutually comparable, or constant ground unit it nationals within the area.
25. At the same time with the value of the land zoning development real estate-specific purpose (purpose) of the land area defined the limits of the land base models with those of land belonging to the base values and standartplatīb. Land base models, the land base value and standartplatīb to be of the value of the land zoning.
26. land base model is a notional unit of land established by analyzing the real estate market, land cadastre value calculation purposes for a particular real estate group purpose (purpose) and that the data and the value of the main factors affecting points connect it with the most common units purchased land price level in that particular area corresponding to the real estate group of purpose (purpose).
27. the land base value is specific to the real estate group of purpose (purpose) the land base model one land unit value in dollars, to a certain value of land area.
28. land base model standartplatīb is a particular real estate group purpose (purpose) the land base model, the overall square metres of land to be used for a specific value of the land area.
29. The value of the land zoning shall be developed by the national land service.
30. The value of the land zoning developed in the following cases: 30.1. the entire city area is the new design of the territory;
30.2. has made city planning adjustments or have entered into force for the planning of specific territory precise phonetic transcription that affect the value of the land;
30.3. have changed urban area boundaries;
18.9. pirmstaksācij have changed the period of land market price levels, subject to the approval of the real estate market analysis;
30.5. The Cabinet of Ministers has adopted a decision on all the real estate revaluation of mass mailings.
31. The value of the land zoning development needs use: 31.1. legislation in the order received, and identifying information about the real estate market transactions and land rental fees, which accumulated in the database market;
31.2. information on land value and the key indicators affecting it, from the analysis of real estate market prices;
31.3. in certain urban land market price levels;
19.5. the information obtained by analyzing the real estate market supply and demand;
31.5. urban planning and design of individual areas of detālo;
19.6. the socio-economic development of the city parameters analysis data (Central Administration of statistics aggregated information such as population, unemployment, average wages, investment volumes).
32. The value of the land zoning development proposes the respective municipal or State land service in until the current tax period 1st September. If that development carried out and approved no later than the next tax period May 15, they shall enter into force with the next tax period on January 1.
33. the national land service of developed land zoning project (hereinafter referred to as the zoning draft) to be submitted for examination to the relevant municipalities and cities shall be public consultation. Zoning project public consultation organised by the procedure determined by the city and the municipality with Council decision.

34. The public consultation period may not be less than three weeks. Personal proposals and reviews and examine the municipal authorities and the State land service representatives set up a joint working group, which collected the results of the public consultation, the Working Group's proposals concerning them and the predictable property tax amount changes shall be submitted to the City Council. After zoning draft Council decision on zoning project.
35. If the Council does not take a decision on the draft zoning harmonization, it shall take a decision on its future action in relation to zoning project and inform the State land service.
36. the zoning project adjustments are permitted only to the Council for decision on zoning project.
37. The zoning project is made up of the value of the land zoning maps, zone land base value tables, zoning and the description of real estate tax of about trend forecasts.
38. at the Coordination Council of the State land service prepares the land zoning in duplicate and confirms this, showing the value of land zoning, the date of entry into force. One of the approved value of land zoning will copy the relevant municipality, the other for the State land Department.
V. land cadastre value calculation procedure 39. land cadastre value is calculated using the following formula: KV = P x L x K, where KV — land cadastre value in LCY of the unit;
P-zone land base per square metre of the Earth;
L-land units area in square metres;
(K) the total cadastral value adjustment factor.
40. the cadastral value of the land unit shall be adjusted to the total cadastral value adjustment factor determined by analyzing the real estate market and assessing the mutual relationship between land base: 24.9. model one square meter value and the value of one square meter of land, exceeding the ground base model standartplatīb in the land value of the area;
40.2. the value of the land between the unit with two or more real estate for the purpose and value of the land unit with one real estate used for the value of the land concerned;
40.3. the value of the unit between the Earth with certain restrictions on its use and the value of the land unit without use restrictions for the use of real property in the target group (target).
41. the total cadastral value adjustment factor for the determination of the State land service uses this rule 40.2. and 25.0 24.9.,., referred to in point relationship expressed individual correction factor. Individual correction factor of concrete cities down and, starting with the January 1, 2002, after coordination with the relevant authorities of the city approves the State land service.
42. land cadastral value of land use restrictions are not considered to be the property of other persons or the legal possession of the existing building.
43. Land units for the area specified or allowed the acquisition of real property for the purpose of preventing its use in chemical or other type of pollution until the environmental impact or the termination of relief applicable to the total cadastral value correction factor K = 0.44. Adverse environmental impact assessment and the opinion that the land area of the unit, it is not possible to use the prescribed or allowed use of immovable property for the purpose of , prepare and issue the appropriate State institutions, on the basis of a personal application.
45. This provision 44 the opinion referred to in paragraph shall submit to the relevant authorities in the person who makes a decision on it, on what ground the unit area is subject to adverse factors and in what period is this kill effects. Local authority within 10 working days after the decision, inform the State land service of the relevant regional Department.
46. Natural and legal persons written submissions on urban cadastral land valuation issues review the national land service of regional responses to the submissions of the parties are amenable to review State land Department Director-General. In the case of a dispute, the relevant questions in court.
Vi. Closing questions 47. Regulations shall enter into force by 1 January 2001.
48. in respect to Riga in the tax period in force 1 January Cabinet June 9, 1998 regulations No. 214 "Riga City land cadastral valuation rules", if the pirmstaksācij in the period up to May 15 has been designed and approved in the new city of Riga the value of the land zoning.
Prime Minister a. BUCHANAN, Minister for Justice (I). Labuck shall take effect by 1 January 2001,