2: Rules specific to the 1970-1974 five-yearly review

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1515

Article 1515

French General Tax CodeIn force
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Updated 7 Nov 2023

I. - For the second five-yearly review of undeveloped properties the rental values are obtained by applying adjustment coefficients to the rental value of the properties, as it results from the previous review.

II. - 1. The coefficients are set, after the opinion of a departmental consultative committee on the property valuations of undeveloped properties (1), by the direct tax and turnover tax committee competent to set the valuation rates for undeveloped properties, by agricultural or forestry region and by group or sub-group of types of crop or property.

2. The decisions taken by the committee are notified to the tax authorities and to the mayors of the municipalities in the department. The mayor shall have the said decisions posted in accordance with the procedure set out in article 1510.

III. - The procedures for applying I and II are laid down by decree in the Conseil d'Etat, as is the reference date to be used for determining the coefficients (2).

IV. - The date of incorporation in the rolls of the new assessments is set at 1st January 1974.

V. - 1. In the communes classified as mountain areas and referred to in article 1110 of the rural and maritime fishing code, the adjustment coefficients to be used to update the cadastral rental values of meadows, pastures and grasslands, at the time of the revision in question are equal to the coefficients decided by the competent commissions for the agricultural regions to which these communes are attached less an index quota equal to 0.30.

2. The provisions of 1 shall in no case have the effect of reducing the value of the coefficients concerned below 1.

3. The provisions of 1 and 2 shall be applicable as of right in departments one quarter of whose communes are classified as mountain areas and, by option of the general council exercised before 31 January 1974, in other departments.

(1) The departmental consultative commission had been set up with a view to drawing up the valuation rates for the 1970-1974 five-yearly review.

(2) Annex II, art. 310 ter to 310 vicies.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

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