Appraisal and tax assessment of land: problems and solutions
1997
Boruks, A. (Latvian State Institute of Agriculture "Agra", Skriveri (Latvia))
The author discusses the problems of land tax assessment as well as tries to find their solution. The tradition of land appraisal and tax assessment of real estates is very old in Latvia. An overview of the following three modern land appraisal and tax assessment systems characteristic to Latvia in this century is presented: the Vidzeme cadastre of 1901, the Latvia cadastre of 1931, and the land appraisal system of the Soviet period. Problems are pointed out and some proposals are made for the improvement of the system considering the changes taking place in the country due to the implementation of the land reform, the establishment of individual private farms and the reorganization of agriculture according the principles of the market conditions.
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