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                  <gco:CharacterString>Éléments essentiels du recensement des bases des impôts locaux. La conservation cadastrale a pour objectifs de tenir la documentation à jour de toutes les modifications constatées dans la situation des biens et des propriétaires. Afin d'accroître l'efficacité du régime déclaratif, la Direction générale de la Finance publique utilise différentes sources d'informations :
     elle bénéficie de la transmission mensuelle des fichiers en provenance des services de l’Equipement qui centralisent les demandes d’autorisations relatives au droit des sols (permis de construire, déclarations de travaux, permis de démolir)
     le parcours des communes par les agents des impôts permet de constater et de recueillir des informations sur l’achèvement de travaux, des constructions non répertoriées construites sans demandes d’autorisations ...
     chaque fois que cela est souhaitable pour l’amélioration de la rapidité, de qualité ou de l’exhaustivité des données collectées, les services du cadastre peuvent se rapprocher des communes qui assurent elles-mêmes la gestion et l’instruction de leurs permis de construire de manière informatisée, pour récupérer directement l’information à sa source.</gco:CharacterString>
               </gmd:statement>
            </gmd:LI_Lineage>
         </gmd:lineage>
      </gmd:DQ_DataQuality>
  </gmd:dataQualityInfo>
</gmd:MD_Metadata>