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Showing 191–200 of 5201 articles for “Art. no. 13-14374”
I. - Taxpayers aged over seventy-five on 1st January of the year of taxation are exempt from property tax on built properties for the building inhabited by them, when the amount of income for the prev…
…ars of sowing, planting or replanting. From 1 January of the year following the promulgation of Act no. 2001-602 du 9 juillet 2001 d'orientation sur la forêt, this exemption period is reduced to ten y…
I. - Taxpayers may obtain property tax relief in the event of the vacancy of a house normally intended for letting or the non-use of a building used by the taxpayer himself for commercial or industria…
I. - Property tax on undeveloped properties is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in
The following are exempt from property tax on undeveloped properties:1° National roads, departmental roads, communal roads, including public squares used for fairs and markets, as well as the roads of…
In the event of the disappearance of a non-built property as a result of an extraordinary event, the taxpayer is granted a reduction in the property tax from the first day of the month following the d…
Preservatory measures may be requested: 1° By the spouse or partner in a civil solidarity pact; 2° By all those claiming to have a succession claim; 3° By the executor of the will or the agent appoint…
The applicant for the measure is invited by the bailiff to attend the sealing or, if he does not intend to attend, to hand over the keys if he holds them.
The bailiff may take all necessary steps to affix the seals. He shall affix the seals by means of his seal.
Seals may be unsealed without an inventory when all the parties called are present or represented and do not object to this being done. If this is not the case, an inventory shall be drawn up by the j…
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