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Land with no Tax


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i have heard about some land that could be bought to build a chalet or wooden house on. we are told that there is no tax to pay (no taxe d'habitation/fonciere). does anyone know why there woudl be no tax? and how this works? also is it easy to sell on? i imagine this owuld have been of interest to a lot of people with no taxes to pay. thanks for any tips.
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