D: Tax base

Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of Article 1639 A bis, provide that the basis of assessment for property tax on built-up properties for housing that is the subject of a joint real estate lease entered into under the conditions provided for in Articles L. 255-2 to L. 255-19 of the Construction and…

I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10%, when these properties are leased or made available to La Poste by their owners and are used exclusively for one or more of…