I ter: Departmental rental value commissions

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1650 B

Article 1650 B

French General Tax CodeIn force
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Updated 7 Nov 2023

In each department, a departmental commission on rental values is set up, comprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for inter-communal cooperation with their own tax status, nine representatives of taxpayers appointed by the State representative in the department, and all the deputies and senators elected in the department. The number of members of parliament does not count towards a quorum. The number of members of parliament is not taken into account when calculating a quorum.

The representatives of the tax authorities take part in the meeting. Representatives of the tax authorities participate in the work of the commission in an advisory capacity.

For the City of Paris, the representatives of local elected representatives are ten serving members of the Paris City Council.

The Rhône departmental rental values commission is responsible for the Rhône department and the Lyon metropolitan area. It is known as the "Commission départementale des valeurs locatives du département du Rhône et de la métropole de Lyon". Within this commission, the representatives of the local elected representatives are one current member of the departmental council and three members of the metropolitan council, two current mayors representing the communes in the Rhône department and two current mayors representing the communes located within the territory of the Lyon metropolitan area, as well as two current representatives of the public establishments for inter-communal cooperation with their own tax status.

For the other departments, these representatives are one current member of the departmental council and three members of the metropolitan council. For the other départements, these representatives include two serving members of the departmental council or two councillors elected from the Corsican Assembly, four serving mayors and four serving representatives of public establishments of inter-communal cooperation with their own tax status.

The chairman of the commission is elected from among the members of the departmental council or two councillors elected from the Corsican Assembly. The chairman of the commission is elected from among the representatives of the local authorities and public inter-municipal cooperation bodies with their own tax status. In the event of a tie, the chairman has the casting vote.

Detailed rules for the application of this article are laid down by decree in the Conseil d'Etat.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

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