B: Tax debtor

I. – Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner. II. – When a property is encumbered by usufruct or leased either by emphyteutic lease, or by construction lease, or by joint and several real estate lease, or by rehabilitation lease or is the subject of an authorisation for temporary occupation of the…

Taxpayers may only be released from the taxation to which wasteland and waste land, moorland and heathland and land habitually flooded or devastated by water must be subject if these properties are relinquished in favour of the commune in which they are located. The detailed declaration of this perpetual abandonment is made in writing, at the town hall of the commune, by the owner or by a special proxy. The…