Aa: Correction applied to allowances when the departmental share of property tax on built-up properties is transferred to the communes

I.-For each commune, for the establishment of the tax base for property tax on built-up properties, the rate of rental value allowances mentioned in articles 1518 A and 1518 A quater is equal to the ratio between: 1° On the one hand, the sum of the products, calculated respectively for the municipality and the department, of the abatement rate by the tax rate applied in 2020 on the territory of…