Decree No. 76 of the Cabinet of Ministers validating the Regulation on exemption from land tax of afforestation and reforestation areas.

КАБИНЕТ МИНИСТРОВ ЛАТВИЙСКОЙ РЕСПУБЛИКИ ПРАВИЛА от 11 февраля 2003 года N 76 Рига (прот. N 8, §36) ПОРЯДОК ОСВОБОЖДЕНИЯ ОТ НАЛОГА НА НЕДВИЖИМУЮ СОБСТВЕННОСТЬ ЗЕМЛИ, ЗАНЯТОЙ ВОССТАНОВЛЕННЫМИ ИЛИ ВЫРАЩЕННЫМИ ЛЕСОНАСАЖДЕНИЯМИ.

https://www.fao.org/faolex/results/details/en/c/LEX-FAOC141825

Resource information

Resource Language

Russian

ISBN / Resource ID

LEX-FAOC141825

License of the resource

© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.

This Decree establishes the modalities of exemption from payment of land tax of afforestation and reforestation areas. It shall be applicable to forest species considered regenerated or regrown by State Forest Service, the age of main species for the current year of survey an assessment shall not exceed: (a) coniferous – 40 years; (b) hardwoods broadleaved species – 40 years; and (c) soft broadleaved species and speckled alder – 10 years. Land shall be exonerated from payment of land tax if on it has been performed forest inventory in accordance with the established modalities.

Amended by: Decree No. 525 of the Cabinet of Ministers amending Decree No. 76 of the Cabinet of Ministers validating the Regulation on exemption from land tax of afforestation and reforestation areas. (2006-06-27)

Regulations