Article 1607 A of the French General Tax Code
I. – Non-built 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 and not exempt pursuant to articles 1395 to 1395 B are exempt from the special equipment tax, additional to the property tax on undeveloped properties, levied for the benefit of public establishments. II. – For the calculation of the apportionment provided…