Subsection 9: Audits and complaints

The development tax provided for in article 1635 quater A is controlled according to the procedures and under the guarantees and penalties provided for in matters of direct contributions.

In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.

The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event of a natural disaster, where the premises have been destroyed or have suffered damage such that, following expert appraisal or administrative decision, they are due to be demolished. The discharge or reduction applies, at the…