Article 1519 I of the French General Tax Code
I. – An additional tax to the property tax on non-built-up properties is introduced for the benefit of the municipalities and public establishments for inter-municipal cooperation with their own taxation under the conditions provided for in articles 1379 and 1379-0 bis, for the following properties: 1° quarries, slate quarries, sand pits; 2° building plots, private streets; 3° pleasure grounds, parks and gardens and water features; 4° railways, navigation canals and…