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Article 1380 of the French General Tax Code

Property tax is levied annually on built-up properties located in France with the exception of those expressly exempted by the provisions of this code.

Original in French 🇫🇷
Article 1380

La taxe foncière est établie annuellement sur les propriétés bâties sises en France à l’exception de celles qui en sont expressément exonérées par les dispositions du présent code.

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