Section II: Property taxes

I. – Undeveloped properties classified in the first, second, third, fifth, sixth and eighth categories as defined in the ministerial instruction of sixth and eighth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt from property tax on non-built properties levied for the benefit of municipalities and their public establishments for inter-municipal cooperation when they appear on a list drawn up by the competent…

I. – Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on undeveloped properties, for a period of five years, undeveloped properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in the ministerial instruction, fourth,…

I. – When located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion, unbuilt properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt from 80% of the property tax on unbuilt properties levied for the benefit of the municipalities and their public establishments for inter-communal cooperation. II. – I does not…