I am not saying that it is not a good thing that when the property is sold that a pro rata thing is done, based on the previous year's bill.
BUT, as it is the liability of the person who owned and lived in the property on the 1st of January, it always amazes me that the pro rata card is played.
Obviously there is no legal liability on the new owner, simply a generous good will gesture. So Scalehill, I think I would be rather happy that I have had a partial payment.
All this info is on the Service Public web site, and was always clear on the back of paper bills, but I am sure that it is clear on the impots.gouv. fr web site too.
Well it wasn't clear on the impots web site, but was on the service public site:-
both links should be live.