Article L2333-8 of the French General Code of Local Authorities
The communes, public establishments for inter-communal cooperation with their own tax status and the Lyon metropolitan area may, by deliberation taken before 1 July of the year preceding that of taxation and relating to one or more of these categories, totally exempt or allow a 50% reduction: – signs, other than those fixed to the ground, if the sum of their surface areas is less than or equal to 12…