Article 1395 A of the French General Tax Code

Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may exempt, each for its own share, newly planted walnut-tree land from property tax on undeveloped property.

This exemption may not exceed eight years and the deliberation must take place no later than 1st October of the previous year.

>This exemption may not exceed eight years and the deliberation must take place no later than 1st October of the previous year.

This exemption may not exceed eight years and the deliberation must take place no later than 1st October of the previous year.

Original in French 🇫🇷

Article 1395 A

Les conseils municipaux et les organes délibérants des établissements publics de coopération intercommunale à fiscalité propre peuvent exonérer, chacun pour sa part, de taxe foncière sur les propriétés non bâties les terrains nouvellement plantés en noyers.

Cette exonération ne saurait dépasser huit ans et la délibération devra intervenir au plus tard le 1er octobre de l’année précédente.