Part Two: Taxes levied for the benefit of local authorities and various bodies

Cadastral transfers resulting from changes in ownership are carried out at the request of the owners concerned. No change to the legal status of an immovable property may be the subject of a transfer if the deed or court decision recording this change has not first been published in the real estate register (1). (1) The obligations of notaries, lawyers and solicitors are specified in articles 860 and 861. The…

As long as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse against the new owner.

I. – When, in respect of a year, a property tax assessment has been made in the name of a person other than the person legally liable for the tax, the tax relief for this assessment is granted provided that the obligations set out in article 1402 have been complied with. The tax payable by the legal taxpayer for the same year is assessed in favour of the State up…

The decisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and for subsequent years, until the necessary corrections have been made to the tax rolls.