The revenues of the metropolis, of the public establishments of the metropolis and of any public body resulting from an agreement between the metropolis and any other public authority or public establishment, which are not assessed and liquidated by the State tax departments in execution of the laws and regulations in force, are recovered:
1° Either by virtue of enforceable judgements or contracts;
2° Or by virtue of revenue orders or tax rolls issued and made enforceable as far as the metropolis is concerned by the president of the metropolitan council and as far as the public establishments are concerned by the authorising officer of these establishments.
Enforcement measures for the recovery of these products are carried out as in matters of direct taxation.
However, the authorising officer authorises these enforcement measures in accordance with the procedures set out in article R. 1617-24.
Oppositions, when the matter falls within the jurisdiction of the judicial courts, are tried as summary cases.