III: Provisions common to property liable to direct local taxes

I. – 1. With a view to establishing the property tax on built-up properties, the business property tax, the council tax on second homes and other furnished premises not allocated to the principal dwelling and the household waste removal tax, the rental value of the built-up properties mentioned in I of article 1498 is corrected by a neutralisation coefficient. This coefficient is equal, for each tax and each territorial authority,…

I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to a reduction under the conditions set out in II of this article. This reduction also applies to the variation in rental value resulting from a change of use within the meaning of article 1406…