rate of local taxes in the municipalities of Gironde

This file is made up of data aggregated by the Directorate-General for Taxes of the Ministry of Finance. It contains: — the communal rate of the property tax on built properties — the communal rate of property tax on unbuilt properties — the municipal proceeds of the property tax on unbuilt properties Property tax on built properties is payable by the owners or usufructuaries of built buildings located in France. Property tax is established annually on unbuilt properties of any kind located in France, with the exception of those which are expressly exempt. It is payable in particular in respect of land occupied by railways (except for railways not of a public utility nature which are subject to the property tax on built properties), quarries, mines and peatlands, ponds, salt salts and salt marshes and land occupied by greenhouses assigned to a agricultural holding....