1° sexies : Redynamising employment areas

Unless the municipality or public inter-municipal cooperation body with its own tax system decides otherwise under the conditions set out in I of article 1639 A bis, properties located in the employment areas defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on land use planning and development are exempt from property tax on built-up properties for a period of five years. The exemption…