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1° ter: Rural regeneration zones. Rental housing acquired and improved with financial assistance from the Agence nationale de l'habitat (National Housing Agency)

Article 1383 E of the French General Tax Code

I. – In the rural revitalisation areas mentioned in article 1465 A, the municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions provided for in I of l’article 1639 A bis, exempt the housing referred to in 4° of l’article L. 831-1 of the French Construction and Housing Code, which are acquired and then improved with…

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Article 1383 E bis of the French General Tax Code

In the rural revitalization zones mentioned in article 1465 A, municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-up properties : a) Hotels for premises allocated exclusively to an accommodation activity; b) (repealed) c) Premises classified as furnished tourist accommodation under…

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