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Côte d’Ivoire
Practice Relating to Rule 39. Use of Cultural Property for Military Purposes
Côte d’Ivoire’s Teaching Manual (2007) provides in Book III, Volume 1 (Instruction of first-year trainee officers):
IV.2.1. Obligations in the planning of defensive actions
… [P]ersons participating in the preparation or conduct of defensive operations must take into account the following demands defined by the law of armed conflict.
… You must abstain from using cultural property as part of your defence plan. Occupying such sites makes them lose their protection from the point of view of the enemy. If imperative military necessity requires using such objects, their use shall be limited to the strict minimum as regards the time spent there. Any protective sign must then be deleted, in order not to constitute perfidy. 
Côte d’Ivoire, Droit de la guerre, Manuel d’instruction, Livre III, Tome 1: Instruction de l’élève officier d’active de 1ère année, Manuel de l’élève, Ministère de la Défense, Forces Armées Nationales, November 2007, pp. 49–50; see also Droit de la guerre, Manuel d’instruction, Livre IV: Instruction du chef de section et du commandant de compagnie, Manuel de l’élève, Ministère de la Défense, Forces Armées Nationales, November 2007, pp. 71–72.
In Book IV (Instruction of heads of division and company commanders), the Teaching Manual provides:
II.2.1. Cultural property and places of worship
The following acts are prohibited:
- to use such objects in support of the military effort.
Care must be taken to avoid locating military material or personnel inside or in the proximity of protected cultural property and places of worship. …
Cultural property and places of worship used by the adverse Party in support of its military effort can become legitimate objectives. …
In that case, if possible, warning should be given to the adverse force to cease using cultural property or a place of worship for military purposes, before starting the attack. 
Côte d’Ivoire, Droit de la guerre, Manuel d’instruction, Livre IV: Instruction du chef de section et du commandant de compagnie, Manuel de l’élève, Ministère de la Défense, Forces Armées Nationales, November 2007, p. 35.