In the event of loss of standing crops as a result of hail, frost, flooding, fire or other extraordinary events, a proportional reduction in the property tax relating for the current year to the plots affected is granted to the taxpayer, on a claim submitted in the forms and within the time limits laid down in the tax procedure book. When crop losses affect a significant part of the commune,…
It is granted a rebate of the land tax contribution on non-built properties levied for the benefit of municipalities and groupings of municipalities with their own tax system on non-built properties classified in the 2nd and 6th categories defined in article 18 of the ministerial instruction of 31 December 1908 and included within the perimeter of a pastoral land association covered by articles L. 135-1 to L. 135-12 of the…
I. – All real estate, whether built or unbuilt, must be taxed in the commune in which it is located. II. – However, for the basis of assessment of property tax on built properties, the rental value of the motive power of waterfalls and their facilities used by licensed hydraulic companies or with a power greater than 500 kilowatts is divided between the communes in whose territory the watercourses used…
I. – Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner. II. – When a property is encumbered by usufruct or leased either by emphyteutic lease, or by construction lease, or by joint and several real estate lease, or by rehabilitation lease or is the subject of an authorisation for temporary occupation of the…
Taxpayers may only be released from the taxation to which wasteland and waste land, moorland and heathland and land habitually flooded or devastated by water must be subject if these properties are relinquished in favour of the commune in which they are located. The detailed declaration of this perpetual abandonment is made in writing, at the town hall of the commune, by the owner or by a special proxy. The…
Cadastral transfers resulting from changes in ownership are carried out at the request of the owners concerned. No change to the legal status of an immovable property may be the subject of a transfer if the deed or court decision recording this change has not first been published in the real estate register (1). (1) The obligations of notaries, lawyers and solicitors are specified in articles 860 and 861. The…
As long as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse against the new owner.
I. – When, in respect of a year, a property tax assessment has been made in the name of a person other than the person legally liable for the tax, the tax relief for this assessment is granted provided that the obligations set out in article 1402 have been complied with. The tax payable by the legal taxpayer for the same year is assessed in favour of the State up…
The decisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and for subsequent years, until the necessary corrections have been made to the tax rolls.
I. – New constructions, as well as changes in the consistency or use of built and unbuilt properties, are notified by the owners to the administration, within ninety days of their final completion and in accordance with the procedures laid down by decree. The same applies to changes of use of the built properties mentioned in I of article 1498, to changes of category of the built properties mentioned in…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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