French General Tax Code
In forceAlso subject to property tax on built-up properties are:
1° Installations intended to shelter people or goods or to store products as well as masonry works having the character of real constructions such as, in particular, factory chimneys, atmospheric coolers, dry docks, works serving as a support for operating equipment;
2° Works of art and communication routes;
3° Boats used at a fixed point and fitted out for habitation, trade or industry, even if they are only held by mooring lines;
4° The floors of buildings of any kind and land forming an essential and immediate dependency of these constructions with the exception of land occupied by greenhouses assigned to an agricultural operation;
5° With the exception of those mentioned in the last paragraph of the article 1393, uncultivated land used for commercial or industrial purposes, such as building sites, goods depots and other sites of the same nature, whether the owner occupies them or has them occupied by others free of charge or in return for payment ;
6° Land on which installations exempt under 11° of Article 1382 are built;
7° Land, whether cultivated or not, used for commercial or industrial advertising, by billboards, screen posters or posters on special portable equipment, established beyond a distance of 100 metres around any agglomeration of houses or buildings.
