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The translation of this document is outdated.
Translation validity: 15.02.2003.–30.06.2006.
Amendments not included: 27.06.2006.
Disclaimer: The English language text below is provided by the Translation and Terminology Centre for information only; it confers no rights and imposes no obligations separate from those conferred or imposed by the legislation formally adopted and published. Only the latter is authentic. The original Latvian text uses masculine pronouns in the singular. The Translation and Terminology Centre uses the principle of gender-neutral language in its English translations. In addition, gender-specific Latvian nouns have been translated as gender-neutral terms, e.g. chairperson.


Republic of Latvia

Cabinet
Regulation No 76
Adopted 11 February 2003.

Procedures by which Immovable Property Tax is not Imposed on Land under Regenerated or Newly Established Forest Stands

Issued pursuant to Section 1, Paragraph 7
of the Law On Immovable Property Tax

1. These Regulations prescribe the procedures by which immovable property tax (hereinafter - tax) is not imposed on land under regenerated or newly established forest stands.

2. These Regulations shall apply to the forest stands which have been recognised as regenerated or newly established (hereinafter - forest stands) by the State Forestry Service and the age of the trees of the dominant tree species of which in the current taxation year does not exceed:

2.1. for conifers - 40 years;

2.2. for hard broadleaves - 40 years;

2.3. for soft broadleaves (except white alder) - 20 years; and

2.4. for white alder - 10 years.

3. The tax shall not be imposed on the forestland under the forest stands provided that a forest inventory has been conducted therein in accordance with the procedures prescribed by regulatory enactments.

4. The State Forestry Service shall prepare the following information regarding the land under forest stands and regarding which tax is not imposed (for each unit of land):

4.1. the area of the forest stand;

4.2. the sum of hectare points of the forest stand; and

4.3. the reduction of the sum of hectare points of the forest stand.

5. The State Forestry Service shall submit the information referred to in Paragraph 4 of these Regulations to the State Land Service within the following time periods:

5.1. regarding the predicted situation on 1 January of the next taxation year - until 1 April of the current taxation year; and

5.2. regarding the situation on 1 October of the current taxation year - until 15 November of the current taxation year.

6. The State Land Service shall register the land on which tax is not imposed and which is under forest stands with the State Cadastre of Immovable Property Register and submit the updated information to local governments.

7. The State Land Service shall acquire information regarding the land under forest stands in the State Forest Register.

Prime Minister E. Repše

Minister for Agriculture M. Roze


Translation © 2003 Tulkošanas un terminoloģijas centrs (Translation and Terminology Centre)

 
Document information
Title: Kārtība, kādā ar nekustamā īpašuma nodokli neapliek zemi, kuru aizņem atjaunotās vai ieaudzētās .. Status:
In force
in force
Issuer: Cabinet of Ministers Type: regulation Document number: 76Adoption: 11.02.2003.Entry into force: 15.02.2003.Publication: Latvijas Vēstnesis, 25, 14.02.2003.
Language:
LVEN
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