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Article 1495 of the French General Tax Code

Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1).

The first paragraph is not applicable to the properties mentioned in I of article 1498.

Original in French 🇫🇷
Article 1495

Chaque propriété ou fraction de propriété est appréciée d’après sa consistance, son affectation, sa situation et son état, à la date de l’évaluation (1).

Le premier alinéa n’est pas applicable aux propriétés mentionnées au I de l’article 1498.

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