Civil Status Records

• A request addressed to the Mayor on plain paper including the activity, the area, and the period of occupation.
• A copy of the national identity card.
• A location map of the intended occupation site.
• Fee: Based on the occupied area and duration (150 millimes per square meter per day).

• A request addressed to the Mayor on plain paper including the surface area of the advertising sign and the location of the premises or the municipal public property.
• A copy of the national identity card.
• A copy of the tax identification card.

Law No. 11 of 1997 dated February 3, 1997, as amended and supplemented by subsequent texts.

Definition

Built properties located within the municipal perimeter are subject to an annual tax called the "Built Property Tax."

Payment Deadline

January 1st of each year.

The tax is payable by:

• The property owner
• The beneficiary of the property
• In their absence, the occupant or holder of the property

Tax Base and Rate

The tax is calculated at a rate of 2% of the reference price per square meter multiplied by the built area of the property.

Decree No. 1185 of May 14, 2007 sets the minimum and maximum reference prices per built square meter for each category of property as follows:

Rate Based on Services Provided

The tax depends on services provided by the municipality (cleaning, public lighting, roads, sewers, etc.):

Definition

Unbuilt lands located within the municipal perimeter are subject to an annual tax called "Unbuilt Land Tax."

Payment Deadline

January 1st of each year.

The tax is payable by:

• The owner
• The beneficiary
• If unavailable, the holder or occupant

Base and Rate

Rate of 0.3% of the actual market value.

If this value is unavailable, the tax is calculated per square meter based on urban density as defined by the urban development plan (Decree No. 1186 of May 14, 2007):

Scope

• Individuals subject to income tax (BIC or BNC)
• Legal entities subject to corporate tax
• Partnerships or joint ventures engaged in commercial or non-commercial activity

Exempt Establishments

• Tourist establishments subject to hotel tax
• Establishments benefiting from a special or conventional tax regime

Tax Base

Gross local turnover or income/corporate tax.

Businesses with a gross margin ≤ 4% are included with proof.

Rate

0.2% of turnover.

Otherwise, 25% of income or corporate tax.

Minimum Due

May not be less than the built property tax at 5% of the reference price/m² by category.

Decree No. 1187 of May 14, 2007:

Definition

Paid by operators of tourist establishments as defined by applicable legislation.

Tax Base

Total gross turnover.

Rate

2%.

Applies to operators of cafés, bars, and tea rooms.

Decree No. 434 of March 3, 1997 sets the annual fee as follows:

This fee is due every January for the entire year, regardless of the start or end date of the activity.

Law No. 122 of 1994 dated November 28, 1994, concerning the issuance of the Land Use Planning and Urbanism Code, as amended and supplemented by subsequent texts.

Order of the Minister of Equipment and Housing dated October 19, 1995, setting the documents required for the subdivision file, including the specifications, as well as the procedures and forms of its approval.

Order of the Minister of Equipment and Housing dated October 19, 1995, establishing the composition and functioning of the technical committees for subdivisions.

• The applicant must be the owner (or legally authorized representative) of the land to be subdivided.
• The nature and designation of the land must comply with the local land use plan.
• The applicant must submit a complete file in accordance with applicable legislation.

• Application form completed using the official template provided by the administration, signed by the owner(s) or their representatives.
• A project note describing the subdivision, particularly:
  • The regulatory measures specified in the urban development plan.
  • The technical characteristics of the land (slope, exposure to natural risks, etc.), the urban planning approach adopted, especially its integration with the surrounding urban environment, taking into account the architectural, urban, social, and economic patterns of the region.
  • The planned development program according to the type of housing and public infrastructure.
• Proof of ownership (land title, deed, court ruling, etc.).
• A location map of the land to be subdivided.
• If the land is registered: a cadastral map. If unregistered: a topographic plan at a scale of at least 1:1000 with geographic coordinates prepared by a surveyor.
• A topographical plan at a scale of at least 1:1000 showing the land's and neighboring plots' current elevation, prepared by a surveyor.
• The plan should also show buildings, plantations, previous approved subdivisions, nearby public infrastructure, and indicate any part of the land that will not be subdivided, if applicable.
• A subdivision plan at a scale of at least 1:1000 indicating lot numbers, surface areas, land use, parking areas, roads, network infrastructure, and future utility lines.
• A general drawing showing the overall project layout, a 3D summary diagram, and if applicable, a scale model or similar representation, required for subdivisions equal to or larger than five hectares.
• The subdivision specifications outlining the rights and obligations of the subdivider and buyers or lessees, as well as the development and sanitation program.
  These specifications must include enforceable urban planning rules covering public-interest easements applicable to different areas and constructions, and rules for designated public or green spaces.
  The specifications must also mention the potential expiry of specific subdivision rules and must conform to the model specifications annexed to the Ministerial Order.
• An estimated schedule for completion of the works.
• Proof of ownership (land title, deed, court ruling, etc.).
• Certificates from competent services confirming the land can be connected to sanitation, potable water, electricity, or telecommunication networks.
• Terms and conditions for phased work execution, if applicable.
• An environmental impact note or study according to applicable laws and regulations.
• A road alignment decision, if the land borders public roads or maritime public domain.
• Note: Documents "1", "3", and "5" must be submitted in triplicate; all others in seven copies.

The administrative decision must be issued within 4 months from the date of submission of a complete file.

The applicant will be notified of the decision within 1 month from its issuance.