IV: Reduction of duties

There shall be levied for the benefit of the départements an additional tax on registration duties or land registration tax payable on transfers for valuable consideration: 1° of immovable property or immovable property rights located on their territory subject to land registration tax or registration duties at the rates provided for in articles 683 bis and 810; 2° of tangible movables sold publicly in the department; 3° of ministerial offices…

It is levied for the benefit of a departmental equalisation fund, in all communes with a population not exceeding 5,000 inhabitants other than communes classified as tourist resorts within the meaning of the sub-section 2 of Section 2 of Chapter III of Title III of Book I of the Tourism Code, an additional tax on registration duties or land registration tax payable on transfers for valuable consideration: 1° of immovable…