III: Provisions common to property liable to direct local taxes

I. – The rental values of the built properties mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose rental value is determined under the specific conditions set out in article 1501 as well as that of non-built properties are updated according to a procedure comprising: 1° The annual recording of changes affecting these properties; 2° The updating, every three years, of the valuations resulting…

I. – 1 New constructions and changes in the consistency or use of built and unbuilt properties, as well as changes in the use of the premises mentioned in I of article 1498 and factors likely to modify the method of determining the rental value pursuant to articles 1499-00 A or 1500. The same applies to changes in the physical characteristics or environment. The communes and the public establishments for…

I. – In the interval between two general reviews, the rental values defined in I and II of article 1496 and article 1497, as well as those for commercial premises mentioned in article 1501 and those for non-built properties and land and soil for industrial or commercial use, are updated every three years using coefficients corresponding to the change in these values between the reference date of the last general…

In the interval between two updates provided for by article 1518, property rental values, with the exception of those of properties assessed under the conditions provided for in article 1498, are increased by applying flat-rate coefficients set by the Finance Act taking into account changes in rents. The coefficients provided for in the first paragraph are set: a. In respect of 1981, to 1.10 for built-up properties of any kind…

I. – In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the declarations provided for in Article 1498 bis. These rates are updated each year under conditions set by decree in the Conseil d’Etat. When these rents are insufficient in number or…