Article 1383 I of the French General Tax Code
November 7, 2023
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-up properties the properties located in the defence restructuring zones defined in 1° and 2° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d’orientation pour l’aménagement et le développement…
