F: Assessment procedure

I. - 1. For the determination of the rental values of the properties and fractions of properties mentioned in I of article 1498, the departmental commission on rental values provided for in article 1650 B has a period of three months from the date on which it receives the preliminary drafts drawn up by the tax authorities to draw up draft :

a) Delimitation of the assessment sectors provided for in 1 of B of II of article 1498;

b) Rates determined pursuant to 2 of the same B;

c) Definition of the parcels to which the location coefficient mentioned in the same 2 applies.

2. On expiry of the three-month period referred to in 1 of this I, the tax authorities send the drafts drawn up by the departmental rental value commission or, failing that, the preliminary drafts referred to in the same 1:

a) To the inter-communal direct tax commissions provided for in article 1650 A, for public establishments of inter-municipal cooperation subject to the tax regime provided for in article 1609 nonies C;

b) To the communal direct tax commissions provided for in Article 1650, for isolated communes and communes belonging to a public inter-communal cooperation establishment mentioned in II of Article 1379-0 bis that have not opted for the tax system provided for in article 1609 nonies C.

The situation of the communes and public establishments for inter-communal cooperation is assessed on 1st January of the year during which the inter-communal and communal commissions are consulted.

3. From the date of receipt of these drafts or preliminary drafts, the communal and inter-communal committees have a period of two months to forward their opinion to the departmental rental values committee. This opinion is deemed to be favourable if the commission has not reached a decision within this period.

If there is agreement between the communal and inter-communal committees consulted and the departmental rental values committee, the latter decides on the assessment sectors, the applicable rates and the location coefficients. These decisions are published and notified under conditions laid down by decree in the Conseil d'Etat.

4. In the event of disagreement persisting for more than two months after receipt of the opinions mentioned in the first paragraph of 3 between the departmental rental value commission and one of the communal and inter-communal commissions consulted, the assessment sectors, rates and location coefficients are decided by the State representative in the department. If the decision of the representative of the State in the department differs from that of the departmental rental value commission, it must be accompanied by a statement of reasons. These decisions are published and notified under conditions laid down by decree in the Conseil d'Etat.

5. Drafts for the delimitation of assessment sectors and rates drawn up by the Rhône department's rental value commission for business premises or, where applicable, preliminary drafts drawn up by the tax authorities retain their effect on the territory of the Lyon metropolitan area.

II. - (Repealed)

III. - When decisions relating to rates taken by the departmental rental value commission are clearly not compliant with 2 of B of II of article 1498, the tax administration shall, before their notification or publication, refer the matter to the departmental rental value commission so that it can draw up new rates.

If the new rates do not comply within two months, the representative of the State in the department will set the rates. If the decision of the representative of the State in the department differs from that of the departmental rental value commission, it must be accompanied by a statement of reasons.

These decisions are published and notified under conditions laid down by decree in the Conseil d'Etat.

IV. - When the annulment by the administrative court of a decision taken by the departmental rental value commission or of a prefectoral decree results in the absence of assessment sectors, rates or location coefficients applicable on 1st January of the tax year, this commission takes new decisions in accordance with I and III.

The new assessment sectors, rates or location coefficients then replace those originally set.