To benefit from the grant or subrogation provided for in article L. 2333-52, the communes or groupings of communes concerned shall send to the département, when the latter has instituted the departmental tax mentioned in article R. 3333-2, the deliberation instituting the local tax referred to in article R. 2333-70 at the rate of 3% and the decision fixing the distribution of the tax base when the operation extends over several communes.