[ ]

Impôt direct, perçu au profit des Collectivités Locales.

Loi n° 47.06 relative à la fiscalité des Collectivités Locales (B.O n° 5583 du 3/12/2007)

Terrains urbains non bâtis situés à l’intérieur des périmètres des communes urbaines et les centres délimités

disposant d’un document d’urbanisme, à l’exclusion des terrains nus affectés à une exploitation

professionnelle ou agricole de quelle que nature qu’elle soit dans la limite de 5 fois la superficie des

terrains exploités ;

Terrains dépendants des constructions prévues à l’article 19 de la loi 47-09 et dont la superficie est

supérieure à 5 fois la superficie couverte de l’ensemble des constructions.

Due par le propriétaire et, à défaut de propriétaire connu, par le possesseur

En bénéficient les terrains urbains non bâtis, appartenant à l’Etat, aux Collectivités Locales,

aux Habous Publics, ainsi que les terres Guiche et les terres des Collectives Ethniques, de même que les personnes physiques et

morales énumérées à l’article 41 de la loi 47-06.

Sont exonérés temporairement de la taxe sur les terrains urbains non bâtis :

1. Les terrains ne pouvant être raccordés aux réseaux de distribution d’eau et d’électricité en raison de l’inexistence de l’un

desdits réseaux, au vu d’une attestation délivrée par les services chargés de la réalisation ou de l’exploitation de ces réseaux ;

2. Les terrains situés dans les zones frappées d’interdiction de construire ou affectés à l’un des usages prévus aux alinéas 2 à 8 de

l’article 19 de la loi n° 12-90 relative à l’urbanisme ;

3. les terrains faisant objet d’une autorisation de lotir ou de construire pour une durée de 3 années à compter du 1er janvier de

l’année qui suit celle de l’obtention de l’autorisation de lotir ou de construire. Toutefois, à l’expiration de la période de 3 ans

précitée, le redevable qui n’a pas obtenu le certificat de conformité ou le permis d’habiter est tenu au paiement de la taxe

due au titre de cette période sans préjudice de l’application des pénalités et majorations prévues par les articles 134 et 147 de

la loi 47-06 ;

4. Les terrains appartenant à des personnes physiques ou morales, qui font l’objet d’une autorisation d’aménagement ou de

développement durant les périodes suivantes :

i. 3 ans pour les terrains dont la superficie ne dépasse pas 30 hectares ;

ii. 5 ans pour les terrains dont la superficie est supérieure à trente 30 hectares et ne dépassant pas 100 hectares ;

iii. 7 ans pour les terrains dont la superficie est supérieure à cent 10) hectares.

La taxe est assise sur la superficie du terrain au mètre carré ; chaque fraction de mètre carré étant comptée pour

un mètre carré entier.

[ ]

La taxe sur les terrains urbains non bâtis est due pour l’année entière à raison des faits existants au

1er janvier de l’année d’imposition.

La TNB s'applique dans la limite des tarifs minimum et maximum comme suit :

La TNB est payée spontanément à la caisse du Régisseur Communal avant le 1er mars de chaque année.

Les propriétaires ou les possesseurs soumis à la taxe ou exonérés doivent déposer, avant le 1er mars de
chaque année, une déclaration au Service d’Assiette Communal, établie sur ou d’après un imprimé -modèle de l’administration,
faisant ressortir tous les éléments de liquidation de la taxe.

En cas de changement de propriétaire,

d’affectation ou de cession, le redevable doit fournir au Service d’Assiette Communal dans un délai de 45 jours suivant la date de
réalisation de l’un des changements précités une déclaration contenant les indications nécessaires à la liquidation de la taxe.

Défaut de déclaration, déclaration déposée hors délai 15%

Défaut de déclaration de changement de propriétaire ou changement d'affectation 15%

Paiement tardif de la taxe 10%

Majoration 5% pour 1er mois de retard 5%

Majoration 0,5% par mois ou fraction de mois supplémentaire 0.5%

Il est procédé annuellement à un recensement des propriétés soumises à la taxe sur les terrains urbains non bâtis,
établi par le service d’assiette communal
[ ]
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