Chapter 0-II bis: Reduction in property tax on undeveloped land relating to plots farmed by young farmers

I. – Upon deliberation of general scope taken, each insofar as it is concerned, under the conditions provided for in l’article 1639 A bis, by the territorial authorities and their groupings with their own tax system, a rebate is granted on the property tax on undeveloped land relating to plots farmed by young farmers who set up on or after 1 January 1992 and who benefit from the start-up grant…