Decree No. 495 of the Cabinet of Ministers validating the Regulation on application of the Law on immovable tax.
КАБИНЕТ МИНИСТРОВ ЛАТВИЙСКОЙ РЕСПУБЛИКИ ПРАВИЛА от 20 июня 2006 года N 495 Рига (прот. N 33, §15) ПОРЯДОК ПРИМЕНЕНИЯ НОРМ ЗАКОНА "О НАЛОГЕ НА НЕДВИЖИМУЮ СОБСТВЕННОСТЬ".
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This Decree establishes the modalities of calculation and payment of immovable tax, specifying that public land and land of local government that is not allotted in lease or let on hire shall not be subject to application of immovable property tax. Local government shall register payers of immovable property tax.
Implements: Law on immovable property tax. (2003-06-20)
