Article R3334-0-1 of the French General Code of Local Authorities
For the application of article L. 3334-3: 1° The income taken into account is the last known reference tax income; 2° The average per capita income of all the départements is equal to the sum of the incomes of all the départements divided by the number of inhabitants making up the population of all these départements, as defined in the first paragraph of article L. 3334-2; 3° Real operating revenue…