IV: Distribution of bases

The business property tax is assessed in each commune where the taxpayer has premises or land, on the basis of the rental value of the property located there (1). The business property tax due for replacement activities is assessed at the place of the main establishment mentioned by the interested parties on their income tax return when they do not have premises or land.

The rental values of hydroelectric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engineering works exist, taking into account the size of the latter, the possible existence of water reservoirs and the average hydraulic capacity that has become unavailable within the boundary of each commune as a result of the plant; the percentages…