2°: Sociétés d'aménagement foncier et d'établissement rural (land development and rural establishment companies)

I. – Real estate transactions resulting from the application of the provisions of Article 15, as amended, of Act no. 60-808 du 5 août 1960 d’orientation agricole (1), carried out by sociétés d’aménagement foncier et d’établissement rural constituées en application de ce même article et agréées par le ministre de l’agriculture et le ministre du budget, sont exonérées sous réserve des dispositions de l’article 1020, des droits d’enregistrement. These provisions…

All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.

I. – All transfers made by sociétés d’aménagement foncier et d’établissement rural under Article L. 141-1 of the Code rural et de la pêche maritime, the purpose of which complies with the provisions of the said article and which are accompanied by an undertaking by the purchaser on behalf of himself and his successors in title to maintain that purpose for a period of ten years from the transfer of…

Agreements concluded pursuant to the first paragraph of Article L. 142-6 and article L. 181-38 of the Code rural et de la pêche maritime are exempt from registration duties.