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Article 1383 J of the French General Tax Code

I.-Buildings located in the priority development zones defined in II of Article 44 septdecies are exempt from property tax on built properties. The exemption applies to buildings attached to an establishment meeting the conditions required to benefit from the exemption provided for in article 1463 B, in the same proportions and for the same duration as the latter. II.-Communes and public establishments for inter-communal cooperation with their own tax status…

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