Question 10790 — taxes and duties

Summary

Ms. Christine Pires Beaune draws the attention of the Minister of Action and Public Accounts to article 1401 of the General Tax Code (CGI). Many municipalities have to use the land abandonment procedure each year for very small plots of land which have become public use as part of the alignment of roads. Although still the property of private individuals, these plots are included in the roads municipal. This procedure makes it possible to regularize often old situations and to simplify the land register. Until recently, the public finance administration authorized mayors to use the land abandonment procedure provided for in article 1401 of the general tax code. State services now require that problems linked to road alignments be dealt with either by notarial deed or by deed administrative. Notarial acts have a significant cost and cannot be supported by the finances of rural communities and administrative acts require a dedicated municipal service which does not exist in small municipalities. The only solution is therefore to resort to the procedure provided for in article 1401 of the CGI. Also, she asks him to indicate whether the provisions of article 1401 of the CGI can be legally used to road alignment operations with a declaration of abandonment of land from an individual to the municipality.

Machine translation from French. The official text remains authoritative.

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