{ "article": { "LEGIARTI000006338604": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006338604", "URL": "article/LEGI/ARTI/00/00/06/33/86/LEGIARTI000006338604.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCEACXXXXXX026AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006311571", "@num": "1396", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006085293", "@fin": "2999-01-01", "#text": "Titre IV : Taxes foncières.", "@debut": "1980-01-11" } ] }, "@cid": "JORFTEXT000000886764", "@num": "80-10", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-10 du 10 janvier 1980 PORTANT AMENAGEMENT DE LA FISCALITE DIRECTE LOCALE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000886764", "@c_titre_court": "Loi n°80-10 du 10 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale.", "@debut": "1980-01-11", "@id_txt": "LEGITEXT000006068680", "@c_titre_court": "Loi n° 80-10 du 10 janvier 1980" } ], "@date_publi": "1980-01-11", "@date_signature": "1980-01-10" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006338604", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006311571": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1396", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1980-01-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006311571", "URL": "article/LEGI/ARTI/00/00/06/31/15/LEGIARTI000006311571.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1396AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1509 A CGI 1518 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006338604", "@num": "26", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 26 () JORF 11 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006821021", "@num": "54", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGIARTI000033811384", "@num": "146", "#text": "Loi n° 2005-157 du 23 février 2005 - art. 146 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000026948459", "@num": "24", "#text": "Loi n° 2006-872 du 13 juillet 2006 - art. 24 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGITEXT000017749077", "#text": "Décret n°2007-1788 du 19 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017727575", "@nortexte": "DEVU0763119D", "@numtexte": "2007-1788", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000036354054", "@num": "46", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000041470807", "@num": "1519 I", "#text": "Code général des impôts, CGI. - art. 1519 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046544460", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642356", "@num": "321 H", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 321 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191891", "@fin": "2999-01-01", "#text": "D : Base d'imposition", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179804", "@fin": "2999-01-01", "#text": "II : Taxe foncière sur les propriétés non bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162659", "@fin": "2999-01-01", "#text": "Section II : Taxes foncières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049149855", "@fin": "1954-08-15", "@num": "1396", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049604457", "@fin": "1979-07-01", "@num": "1396", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311570", "@fin": "1980-01-11", "@num": "1396", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311571", "@fin": "1994-09-02", "@num": "1396", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311572", "@fin": "2001-03-31", "@num": "1396", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311573", "@fin": "2002-01-01", "@num": "1396", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311574", "@fin": "2007-01-01", "@num": "1396", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311575", "@fin": "2008-12-29", "@num": "1396", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038607", "@fin": "2011-07-31", "@num": "1396", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024435687", "@fin": "2012-03-16", "@num": "1396", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516270", "@fin": "2014-01-01", "@num": "1396", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948464", "@fin": "2014-01-01", "@num": "1396", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419426", "@fin": "2014-10-15", "@num": "1396", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029596134", "@fin": "2015-01-01", "@num": "1396", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029737167", "@fin": "2014-12-31", "@num": "1396", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059956", "@fin": "2016-01-01", "@num": "1396", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816397", "@fin": "2017-01-01", "@num": "1396", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031824389", "@fin": "2017-03-02", "@num": "1396", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034116225", "@fin": "2018-01-01", "@num": "1396", "@etat": "MODIFIE", "@debut": "2017-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364949", "@fin": "2018-11-25", "@num": "1396", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037666895", "@fin": "2023-01-01", "@num": "1396", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041465049", "@fin": "2022-12-31", "@num": "1396", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982669", "@fin": "2023-12-29", "@num": "1396", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048704443", "@fin": "2999-01-01", "@num": "1396", "@etat": "VIGUEUR", "@debut": "2023-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe foncière sur les propriétés non bâties est établie d'après la valeur locative cadastrale de ces propriétés déterminée conformément aux règles définies par les articles 1509 à 1518 A et sous déduction de 20 % de son montant.
\n
La valeur locative cadastrale des terrains situés dans les zones urbaines délimitées par un plan d'occupation des sols approuvé conformément au code de l'urbanisme, déterminée en application du premier alinéa, peut, sur délibération du conseil municipal et pour le calcul de la contribution communale, être majorée dans la limite de 200 %. Cette disposition ne s'applique pas :
\n
- aux terrains déjà classés dans la catégorie fiscale des terrains à bâtir ;
\n
- aux terrains non constructibles au regard du plan d'occupation des sols. La liste de ces derniers est, pour chaque commune, communiquée à l'administration des impôts par le ministère chargé de l'urbanisme.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006311571", "cible": false, "cidtexte": "JORFTEXT000000886764", "id": "LEGIARTI000006338604", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006338604", "liens_entrants": true }

Article 26 ENTIEREMENT_MODIF (Loi n°80-10 du 10 janvier 1980 PORTANT AMENAGEMENT DE LA FISCALITE DIRECTE LOCALE)