Commune de Daverdisse

Grand Place 1
6929 HAUT-FAYS

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Fax : 061 58 71 37

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Tax on second homes

In view of articles L 1122-30, L 1122-31 and L 1331-3 of the Local Democracy and Decentralisation Code;
In view of the law of 24 December 1996 on collection of and disputes regarding provincial and local taxes, partially annulled by the ruling of the Court of Arbitration of 18 March 1998 (MB of 01.04.1998);
In view of the law of 15 March 1999 on tax disputes, in particular articles 91 - 94;
In view of the law of 23 March 1999 on judicial organisation on tax matters, in particular article 9 which inserts articles 1385 decies and 1385 undecies in the Judicial Code;
In view of the provisions of Title VII, chapters 1, 3, 4, 7 - 10 of the 92 Income Tax Code, in particular articles 370 - 372 amended by the law of 15 March 1999;
In view of the Royal Decree of 12 April 1999 determining the objection procedure;
In view of the Municipality's financial situation;
After deliberation;


DECIDED unanimously:

Article 1
By second home is meant any private accommodation for which the person who may occupy it is not registered on the population register for this property and which the person can dispose of at any time for payment or not whether as the owner or tenant.
It can refer to country houses, bungalows, flats, weekend or leisure houses or cottages, pieds-à-terre, chalets, caravans or any other fixed installations in accordance with article 84, §1-1 of the Walloon Land Use, Town Planning and Heritage Code, excluding rural self-catering accommodation, farm self-catering accommodation, furnished tourist accommodation or bed and breakfast accommodation covered by the French Community Council decree of 16 June 1981, which can, however, be subject to the tourist tax (code 040/364/26).


Article 2
The tax is payable by the owner of the second home or homes on 1 January of the tax year.

Article 3
The tax is set as follows for the whole of 2009:
- 370 euros per second home not established in a campsite.

Article 4
The municipal authority will send the taxpayer a declaration form which the latter is required to send back, duly filled in and signed, before the date mentioned on the said form.
If the taxpayer has not received a declaration form, he is required to inform the municipal authority, no later than 31 March of the tax year, of the elements needed for the taxation.

Article 5
Failure to declare within the time scale set out in this regulation or a false, incomplete or imprecise declaration by the taxpayer will lead automatically to the tax being assessed administratively.

Article 6
Before proceeding with administrative assessment, the authority authorised to draw up the roll will notify the taxpayer by registered post of the reasons for resorting to this procedure, the elements on which the taxation is based, as well as the method of determining these elements and the amount of the tax. The taxpayer has 30 days from the date this notification is sent to make comments in writing.

Article 7
Administrative assessment can be made only for a period of 3 years from 1 January of the year the tax is due. This period is extended by 2 years in the case of a breach of the taxation regulations committed fraudulently or with harmful intent.

Article 8
Administratively assessed taxes are increased by an amount equal to the tax owed. The amount of this increase is also included in the assessment roll.

Article 9
The collection of the tax is pursued in accordance with the rules on collecting state income tax.

Article 10
The tax is payable within two months of the notice of assessment being sent.
If payment is not made within this period, the rules on late payment interest on state income tax apply.

Article 11
The taxpayer can submit an objection to the Municipal College.
To be admissible, reasoned objections must be made in writing and be handed in or sent by post within six months of the notice of assessment being sent.

The objector does not have to prove payment of the tax. Requests aimed at rectifying material errors arising in particular from duplications or errors in figures must be submitted to the Municipal College which will rule on them.

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