Subdivisions_foncieres : Property Subdivisions

The Property Subdivisions file is an extraction from the Non-Built Properties file (or parcel file). The latter lists all the parcels and tax subdivisions registered in metropolitan France and in the overseas departments. A parcel is composed of at least one tax subdivision. The parcel defines the owner where the tax subdivision is the elementary unit of assessment in non-built-up areas (e.g. parcel X belongs to owner Y and is composed of two tax subdivisions, one corresponding to a vineyard, the other to land). This file makes it possible to know, for a given parcel, the nature of the crop or property, the contents and the cadastral income of the tax subdivisions it comprises, as well as the attribution to a communal owner's account. It contains geographical data on the subdivision of the parcel (municipality, department...), identification data (cadastral section, plot number...) and data on the occupation of the subdivision (Crop type group).