The Republic of Latvia Law on Land Tax 20 December 1990 Paragraph 1. Goals of the land tax. The goal of the land tax is to provide incentives for the land users and local governments towards a more rational use of land in their jurisdictions, as well as to partially gain access to differential rents. Paragraph 2. Taxpayers Taxpayers are those physical and legal persons, who have been allocated land for their use. If this land or part of this land has been given to a different user, the land tax is payed by the individual to whom the land was originally allocated. Physical and legal persons pay only land tax on their agricultural activities, and are exempt from profit tax and property tax payments. Paragraph 3. Taxable objects Land, which has been allocated for use by a decision of the state or local government, described in the land register and physically presented to the user, exept for those tracts of land mentioned in paragraph 4, is subject to land tax. Paragraph 4. Taxable trac...