French General Tax Code
In forceI. - An additional tax to the property tax on non-built-up properties is introduced for the benefit of the municipalities and public establishments for inter-municipal cooperation with their own taxation under the conditions provided for in articles 1379 and 1379-0 bis, for the following properties:
1° quarries, slate quarries, sand pits;
2° building plots, private streets;
3° pleasure grounds, parks and gardens and water features;
4° railways, navigation canals and outbuildings;
5° grounds of built properties and rural buildings, yards and outbuildings.
II. - This tax is paid by the person liable for property tax on undeveloped properties within the meaning of article 1400.
III. - The base for this tax is established on the basis of the cadastral rental value determined in accordance with I of Article 1396.
IV. - The revenue from this tax is obtained by applying, each year, to the taxable bases the sum of the departmental and regional rates of property tax on undeveloped properties applied in 2010 on the territory of the public establishment for inter-communal cooperation or the commune, multiplied by a coefficient of 1.0485.
For the application of the first paragraph to public establishments for inter-communal cooperation whose territory is located in several départements, the departmental rate of property tax on non-built-up properties to be taken into account is the average of the departmental rates of property tax on non-built-up properties applied in 2010 on the territory of this establishment, weighted by the relative size of the departmental bases of the tax located on the territory of this establishment, as derived from the general rolls drawn up in respect of that same year.
For the application of the first paragraph to public establishments of inter-communal cooperation with their own tax status whose territory is located in several regions, the regional rate of property tax on non-built-up properties to be taken into account means the average of the regional rates of property tax on non-built-up properties applied in 2010 on the territory of this establishment, weighted by the relative size of the regional bases of the tax located on the territory of this establishment, as derived from the general assessments drawn up in respect of that same year.
For the application of the first paragraph to municipalities and public establishments for inter-municipal cooperation whose territory is located at least in part in the Ile-de-France region, the regional rate is understood to be, for this region, the rate for 2010 of the additional tax on property tax on non-built-up properties provided for in Article 1599 quinquies in its wording in force on 1 January 2010.
The second to penultimate paragraphs of this IV apply to new communes grouping communes that were located on the territory of several départements or regions or on that of the Ile-de-France region.
IV bis. - For the Greater Paris metropolitan area, the revenue from this tax is obtained by applying, each year, to the taxable bases the rates applied in 2015 on the territory of each of its member communes.
V. - Control, collection, disputes, guarantees and penalties are governed as for property tax on undeveloped properties.
VI. - This tax is not applicable in Mayotte.
