D: Industrial establishments

The rental value of industrial fixed assets liable to property tax on built-up properties is determined by applying interest rates to the cost price of their various components, revalued using the coefficients (2) that had been provided for the revision of balance sheets. Before any application of these coefficients, the cost price of land is increased by 3% for each year that has elapsed since the property became the property…

Article 1499 does not apply to the determination of the rental value of property available to businesses that meet the conditions set out in article 19 of law no. 96-603 of 5 July 1996 relating to the development and promotion of trade and craft industries. Article 1499 does not apply to the determination of the rental value of properties or fractions of properties comprising underground equipment that cannot be dissociated…

When the property mentioned in l’article 1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower than that retained in respect of the year of acquisition. When the real estate mentioned in article 1499 is the subject of a leasing or rental contract for the benefit of the person who has…

The rental value of fixed assets acquired as a result of contributions, demergers or mergers of companies carried out before 1976 may not be less than two-thirds of that used to establish the property tax for 1973, increased in proportion to the average increase in the tax bases of industrial fixed assets recorded in the département following the revision (2) (3).

I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be industrial in nature. Buildings and land used for activities other than those mentioned in the first paragraph of this A that require significant technical resources, where the technical installations, equipment and tools used play a predominant role, are also considered to be…