Question 10989 — woods and forests

Summary

Mrs. Cécile Untermaier draws the attention of the Minister of Agriculture and Food to the conditions of application of article L. 124-4-1 of the rural and maritime fishing code. This article provides that transfers can be made outside of any act of amicable exchange, for forestry buildings with a value of less than 7,500 euros. Indeed, the law of July 27, 2010 on the modernization of agriculture and fishing introduces this article to provide exemption from registration fees and land registration tax for transfers of small forest plots carried out outside land development areas and by allowing notary fees to be covered by departmental councils. However, private owners of forest plots encounter difficulties in applying the above-mentioned text, when it This is a transfer by notarial deed. Also, she asks him to detail the procedure to follow in this case, in order to allow foresters to benefit from these exemptions.

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