Article D3221-2 of the French General Code of Local Authorities
The delegation threshold set by the deliberation provided for in 18° of Article L. 3211-2 of this Code may not exceed 100 euros. After examining the proposals sent by the public accountant relating to irrecoverable debts within the meaning of article R. 276-2 of the Book of Tax Procedures, the President of the Departmental Council declares the debt to be written off by decree. He reports his decisions to the…