4: Payment of council tax, property tax and the public audiovisual contribution due by individuals

1. Council tax on second homes and other furnished premises not allocated to the main dwelling and property taxes are collected under the conditions provided for in 1 of article 1663 et à l’article 1730. However, the taxpayer may opt for monthly direct debits from an account opened by him and meeting the conditions of article 1680 A. The option is exercised expressly and renewed tacitly each year. 2. The…