Article L2334-5 of the French General Code of Local Authorities
The tax effort of each commune is equal to the ratio between: 1° The revenue received by the municipality the previous year in respect of property tax on non-built properties, council tax on second homes and other furnished premises not allocated to the main dwelling and property tax on built properties, excluding the compensation mentioned in c of 1° and b of 2° of C of IV of Article 16…