Tax for the development of Sensible Natural Areas

Tax for the development of Sensible Natural Spaces (TAENS), formerly the Departmental Tax on Sensible Natural Spaces (TDENS) **Collection context** The Sensitive Natural Space Development Tax (TAENS, formerly TDENS) is established on the construction, reconstruction and expansion of buildings (except for installations for use). agriculture, forestry or public service and after disaster). The tax shall be based on the value of the immovable property or on the area of the land which is the subject of the authorisation in the case of various installations and works. Its rate is fixed by deliberation of the Departmental Council. Set at 0.9 % since 1997, the rate was recently increased to 2.2 % in September 2011 as part of the urban tax reform. The corresponding tax revenue will be collected from 2013. The geographical layer of points identifies projects for the acquisition, restoration, development or management of natural areas, developed from TAENS. This layer must be associated with the table awarded the TAENS. PLEASE NOTE: until 2013, aid for the acquisition, restoration, development or management of trails is not included in this database. **Collection method** Creation of the layer from a successful table relating to aid files paid to municipalities, or grouping of municipalities. Geolocation of sites is based on the field knowledge of the ENS Technician, grant files based on IGN SCAN 25. **Attributes** | Champ | Alias | Type | | — | — | | — | | ‘ObjectID’ | ‘integer’ | | ‘OBJECTID_1’ | ‘integer’ | | ‘ID_TDENS’ | TAENS ID | ‘char’ | For more information, see [the metadata on the Isogeo catalog](https://open.isogeo.com/s/1742fb942d7b4756b9778c3b3cbc992e/HWglEr-z4Bry_rKQOTINX9gAH4Yu0/r/797ef1690ead4cfb94f2c4918c5e7136).