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.
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.