II: Assessment of undeveloped properties

The assessment rates decided either by the tax department in agreement with the communal commission or, in the absence of such agreement, by the departmental commission provided for in article 1651, are notified to the mayor by the tax administration. The mayor must, within five days of notification, have them posted at the town hall door and send the tax administration a certificate stating that this formality has been completed.

I.-Where the assessment rates referred to in article 1510 have not been set by the departmental commission provided for in article 1651, the mayor, duly authorised by the municipal council, is entitled to challenge them before the commission within two months of their posting. Taxpayers are also entitled to challenge before the same commission, within two months of their posting, the assessment rates referred to in article 1510 relating to…