impôts locaux – Amortissement des pertes de taxe foncière pour les communes désindustrialisées

This written question concerns the amortization of property tax losses for municipalities in deindustrialized areas. It seeks clarification on how these losses are accounted for and managed within the local tax system. The question highlights the financial challenges faced by communes experiencing deindustrialization, impacting their ability to generate revenue from property taxes and potentially affecting local services.