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Article 1525 of the French General Tax Code

In communes with a total population not exceeding 5,000 inhabitants, the deliberations of the municipal councils relating to the tax for the removal of household waste may provide that the total revenue from this tax will be distributed among the owners of taxable buildings according to an indexed scale taking into account the actual rental value of these buildings and the conditions of their occupation.

An order of the Ministers of the Interior and of the Economy and Finance determines the procedures for establishing this scale as well as the ratios to be fixed between the amount of the contributions relating to the various categories of buildings.

Original in French 🇫🇷
Article 1525

Dans les communes dont la population totale ne dépasse pas 5.000 habitants, les délibérations des conseils municipaux relatives à la taxe d’enlèvement des ordures ménagères peuvent prévoir que le produit total de cette taxe sera réparti entre les propriétaires des immeubles imposables d’après un barème indiciaire tenant compte de la valeur locative réelle de ces immeubles et des conditions de leur occupation.

Un arrêté des ministres de l’intérieur et de l’économie et des finances détermine les modalités d’établissement de ce barème ainsi que les rapports à fixer entre le montant des cotisations afférentes aux diverses catégories d’immeubles.

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