Décret no 90-1093 du 4 décembre 1990 pris pour l'application de l'article 4 de la loi no 90-669 du 30 juillet 1990 relative à la révision générale des évaluations des immeubles retenus pour la détermination des bases des impôts directs locaux
Jurisdiction | France |
Date de publication | 09 décembre 1990 |
Record Number | JORFTEXT000000344483 |
Publication au Gazette officiel | JORF n°286 du 9 décembre 1990 |
Enactment Date | 04 décembre 1990 |
Sur le rapport du ministre d'Etat, ministre de l'économie, des finances et du budget, et du ministre délégué au budget,
Vu l'article 4 de la loi no 90-669 du 30 juillet 1990 relative à la révision générale des évaluations des immeubles retenus pour la détermination des bases des impôts directs locaux;
Vu l'avis du comité des finances locales en date du 11 septembre 1990,
EVALUATION CADASTRALE DES PROPRIETES BATIES AUTRES QUE LES ETABLISSEMENTS INDUSTRIELS.
MODE DE CALCUL DU TARIF. Décrète:
Art. 1er. - La situation particulière de la propriété dans le secteur d'évaluation s'apprécie en tenant compte:
a) De son environnement immédiat et de son emplacement par rapport aux équipements collectifs et aux activités commerciales, lorsqu'il s'agit d'une propriété qui relève du premier ou du deuxième groupe définis à l'article 3 de la loi du 30 juillet 1990 susvisée;
b) Des facilités d'exercice de l'activité correspondant à la catégorie dont elle relève, lorsqu'il s'agit d'une propriété appartenant au troisième groupe défini à l'article 3 de la loi précitée.
Art. 2. - L'état de la propriété s'apprécie en tenant compte:
a) Du niveau général d'entretien de celle-ci par référence à une gestion assurant sa pérennité au regard des caractéristiques physiques retenues pour définir la catégorie dont elle relève, lorsqu'il s'agit d'une propriété du premier ou du deuxième...
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