Article 1521 of the French General Tax Code
I. – The tax applies to all properties subject to property tax on built properties or which are temporarily exempt from such tax, as well as to the housing of civil servants or civilian and military employees referred to in article 1523. Properties exempt from property tax on built-up properties pursuant to I of article 1382 E. II. – The following are exempt: Factories, Locations of a non-industrial or commercial…