Multiple taxonomies to build a custom post grid (wordpress + ACF)

I need to create a custom post query loop from various custom taxonomy terms set per page with taxonomy fields.

As I am not a senior WP PHP developper, and as I need to move forward on other aspect of the project, I kindly ask you for your help to finish building the query. I almost have it but I am blocking on mixing taxonomies, put relationnal and hierarchical conditions.

The context is this: Website is for a real estate agency, with listing custom posts and custom taxonomies for offer rent/sale (categorie_offre), property type (type_bien) and city (ville). Property type has child taxonomies for Houses, appartments, garage, 1 room, 2 rooms, etc.

In single page editor, I have my taxonomies ACF fields for the 3 taxonomies where I decide what term must filter the listing grid.

In single page template, for now I have this code, that work for only one taxonomy, but not for multiple (I didn't put cities for now), I think array_merge is not the good solution:

I am thinking of using the idea of this tread but if some senior developper could give me a hand to achieve it quicker I would be very very very thankfull: https://wordpress.stackexchange.com/questions/371737/how-to-get-posts-that-contain-multiple-terms-from-multiple-taxonomies

Thanks

Roland

<?php
// Liste d'annonces pages SEO

$post_type = 'annonce';
$location_vente = get_field( 'location_ou_vente' );
$type_bien = get_field( 'type_de_bien' );
$termis = array_merge($location_vente,$type_bien);

foreach( $termis as $termi ) :
$argsi = array(
'post_type' => $post_type,
'posts_per_page' => 5,
'tax_query' => array(
'relation' => 'AND',
array(
'taxonomy' => 'categorie_offre',
'field' => 'term_id',
'operator' => 'OR',
'terms' => $location_vente
),
array(
'taxonomy' => 'type_bien',
'field' => 'term_id',
'operator' => 'OR',
'terms' => $type_bien
),
),
);

endforeach;

$annonces = new WP_Query( $argsi );

// Output posts, etc.

while ( $annonces->have_posts() ) : $annonces->the_post();
the_title();
the_excerpt();
echo '<br />';
endwhile;

wp_reset_query();

?>

maybe my question was unclear...

Anyway, here is the solution I found:

$categories = get_field('location_ou_vente');
// make sure it is an array, if only one is
// selected it may return a single value
if (!is_array($categories)) {
  $categories = array($categories);
}
$types = get_field('type_de_bien');
if (!is_array($types)) {
  $types = array($types);
}
$villes = get_field('ville_bien');
if (!is_array($villes)) {
  $villes = array($villes);
}
    
$paged = ( get_query_var( 'paged' ) ) ? get_query_var( 'paged' ) : 1;
$postsPerPage = 10;
    
$args = array(
  'post_type' => 'annonce',
  'posts_per_page' => $postsPerPage,
  'paged' => $paged,
  'tax_query' => array(
    'relation' => 'AND',
    array(
      'taxonomy' => 'categorie_offre',
      'relation' => 'OR',
      'terms' => $categories
    ),
    array(
      'taxonomy' => 'type_bien',
      'relation' => 'OR',
      'terms' => $types
    ),
    array(
      'taxonomy' => 'ville',
      'relation' => 'OR',
      'terms' => $villes
    )
  )
);
$annonces = new WP_Query($args);
        $nb_annonces = $annonces->found_posts;
    
    if ($nb_annonces < 2) : 
    echo 'Moins de 2 annonces';
    else :


// loop reuslts here to display posts


        
//    $annonces = new WP_Query( $argsi );

    // Output posts, etc.
    if ( $annonces->have_posts() ) : 
        echo '<div class="annonces">';
        while ( $annonces->have_posts() ) : $annonces->the_post(); 

            get_template_part( 'template-parts/grid', 'annonce' );
        endwhile;
    
    echo '<div class="pagination">';

        echo paginate_links( array(
            'base'         => str_replace( 999999999, '%#%', esc_url( get_pagenum_link( 999999999 ) ) ),
            'total'        => $annonces->max_num_pages,
            'current'      => max( 1, get_query_var( 'paged' ) ),
            'format'       => '?paged=%#%',
            'show_all'     => false,
            'type'         => 'plain',
            'end_size'     => 2,
            'mid_size'     => 1,
            'prev_next'    => true,
            'prev_text'    => sprintf( '<i></i> %1$s', __( 'Newer Posts', 'text-domain' ) ),
            'next_text'    => sprintf( '%1$s <i></i>', __( 'Older Posts', 'text-domain' ) ),
            'add_args'     => false,
            'add_fragment' => '',
        ) );

echo '</div>';
        echo '</div>';
        echo '<a id="more_posts" href="#">Load More</a>';
        else :

        get_template_part( 'template-parts/content', 'none' );
        
        endif;
        
        
    wp_reset_query();
    
        
        
        
?>