4a: Payment of business property tax and additional taxes

A. The business property tax and additional taxes are collected either under the conditions provided for in Article 1679 quinquies, or, at the taxpayer’s request, by means of monthly levies made in accordance with Article 1680 A. B. From January to October, each levy is equal to one-tenth of the amount of taxes assessed in respect of the previous year up to 31 December of that same year, reduced, where…