Section IV bis: Provisions common to council tax on second homes and other furnished premises not used as a main residence and to annual tax on vacant premises

I.- Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if they reserve the right to use them or, if they are occupied by third parties, to the identity of the occupant or occupants of these premises, in accordance with the procedures laid down by decree. Owners of…