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…