F: Assessment procedure

I. – For each revision of the valuations, those liable for the property tax or, failing this, the council tax on second homes and other furnished premises not used as a main residence or an ancillary tax established on the same basis, are required to submit declarations under conditions set by decree (1). The first paragraph is not applicable to persons liable for these taxes in respect of a property…

I. – The representative of the administration and the communal direct tax commission draw up the list of reference premises referred to in article 1496, determine their weighted surface area and establish the corresponding assessment rates. The tax department harmonises the assessment elements from one municipality to another and adopts them definitively unless an appeal is lodged under the conditions defined in II. It notifies them to the mayor, who…

I. – 1. For the determination of the rental values of the properties and fractions of properties mentioned in I of article 1498, the departmental commission on rental values provided for in article 1650 B has a period of three months from the date on which it receives the preliminary drafts drawn up by the tax authorities to draw up draft : a) Delimitation of the assessment sectors provided for…

The representative of the administration and the local direct tax commission proceed with the valuation of the built properties mentioned in I of article 1496 and articles 1497 and 1501. After harmonisation with the other municipalities in the department, the valuations are set by the tax department. The same applies in the event of disagreement between the representative of the administration and the commission or if the latter refuses to…

I. – Subject to article 1518 F, taxpayers may lodge a claim against the valuation attributed to the built properties they own or have the disposal of, within the time limit and in the forms provided for by the Book of Tax Procedures with regard to local direct taxes. II. – Where the rental value is the subject of disputes in respect of property tax on built-up properties or council…

The rectifications for assessment deficiencies resulting from the defect or inaccuracy of the built property declarations provided for in articles 1406 and 1502, and those provided for in XVII of article 34 of law n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 font l’objet de rôles particuliers jusqu’à ce que les bases rectifiées soient prises en compte dans les rôles généraux. The contributions relating to these adjustments…