Article 1464 E of the French General Tax Code
I.-Subject to II of this article, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general decision taken under the conditions defined in article 1639 A bis, exempt from business property tax : 1° Agricultural cooperative companies and their unions as well as agricultural collective interest companies that employ between more than three and less than eleven employees; 2° Agricultural and wine…