Article 1393 of the French General Tax Code
November 7, 2023
Property tax is levied annually on undeveloped properties of all kinds located in France, with the exception of those that are expressly exempted by the provisions of the present code. It is due in particular for land occupied by railways, quarries, mines and peat bogs, ponds, salt works and salt marshes as well as for those occupied by greenhouses assigned to an agricultural operation. It is also payable for uncultivated…
