E: Tax on commercial wasteland

I. – Communes may, by a resolution passed under the conditions provided for in I of Article 1639 A bis, institute an annual tax on commercial wasteland located on their territory. However, public establishments for inter-communal cooperation with their own tax status that have competence for the development of commercial activity zones may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, institute…