The subdivision of undivided property (number 91 in table 5) gives rise to the collection of:
1° A proportional fee, according to the following scale, in the case of drawing lots or amicable allocation:
| Tranches of assessment | Applicable rate |
|---|---|
| 0 to €6,500 | 4.837% |
| From €6,500 to €17,000 | 1.995% |
| From €17,000 to €60,000 | 1.330% |
| Over €60,000 | 0.998% |
2° A proportional fee, according to the following scale, if there is no draw or allocation:
| Tranches of assessment | Applicable rate |
|---|---|
| 0 to €6,500 | 2.902% |
| From €6,500 to €17,000 | 1.197% |
| From €17,000 to €60,000 | 0.799% |
| More than €60,000 | 0.599% |