The paper suggests mathematical models of decaying vibrations in layered anisotropic plates and orthotropic rods based on Hamilton variation principle, first-order shear deformation laminated plate theory (FSDT), as well as on the viscous-elastic correspondence principle of the linear viscoelasticity theory. In the description of the physical relationships between the materials of the layers forming stiff polymeric composites, the effect of vibration frequency and ambient temperature is assumed as negligible, whereas for the viscous-elastic polymer layer, temperature-frequency relationship of elastic dissipation and stiffness properties is considered by means of the experimentally determined generalized curves. Mitigation of Hamilton functional makes it possible to describe decaying vibration of anisotropic structures by an algebraic problem of complex eigenvalues. The system of algebraic equation is generated through Ritz method using Legendre polynomials as coordinate functions. First, real solutions are found. To find complex natural frequencies of the system, the obtained real natural frequencies are taken as input values, and then, by means of the 3 ^rd order iteration method, complex natural frequencies are calculated. The paper provides convergence estimates for the numerical procedures. Reliability of the obtained results is confirmed by a good correlation between analytical and experimental values of natural frequencies and loss factors in the lower vibration tones for the two series of unsupported orthotropic rods formed by stiff GRP and CRP layers and a viscoelastic polymer layer. Analysis of the numerical test data has shown the dissipation & stiffness properties of heterogeneous composite plates and rods to considerably depend on relative thickness of the viscoelastic polymer layer, orientation of stiff composite layers, vibration frequency and ambient temperature.