I: Taxable premises

I. – Council tax on second homes and other furnished premises not allocated to the principal dwelling is due: 1° For all furnished premises allocated to residential use other than those allocated to the main residence; 2° For premises furnished in accordance with their intended purpose and occupied privately by companies, associations and private bodies and which are not retained for the establishment of the business property tax; 3° For…

Municipalities other than those referred to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two years on 1st January of the tax year subject to council tax on second homes and other furnished premises not used as a main residence, for the municipal share and the share payable to public establishments…

I. – In municipalities classified in the geographical areas mentioned in I of Article 232, the municipal council may, by a resolution passed under the conditions laid down in article 1639 A bis, increase by a percentage of between 5% and 60% its share of the council tax assessment on second homes and other furnished premises not allocated to the principal dwelling due in respect of furnished accommodation. The proceeds…