The ZRRs are of 3 types: on a permanent basis, on a temporary basis, on a conditional basis. The Law on the Development of Rural Territories (February 2005) amended the Rural Revitalisation Areas (RZR), and Decree No. 2005-1435 of 21 November 2005 redefined them (repealed on 29/06/2013). The Decree of 30 December 2005 (OJ of 31/12/05) establishes the list of municipalities classified as rural revitalisation zones This classification shall enter into force on 1 January 2006. Previous texts: Law No. 95-115 of 4 February 1995 and Decree No. 96-119 of 14 February 1996 delimiting the ZRRs. The ZRRs are defined pursuant to Article 1465 A II of the General Tax Code
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