Reduction of gifts of immovables

(1) When the gift consists of immovables, they shall be reduced in specie, and the provisions of sub-sections (3) and (4) of section 99 shall be applicable. (2) For the purpose of reduction, their value shall be computed as on the date the reduction is made, and neither the increase in the value resulting from the improvements made by the donee nor the decrease of such value arising from deteriorations imputable to the same donee shall be included therein.