TITLE III: REVENUE

Subject to the provisions of article L. 1524-4, exceptional grants may be awarded by ministerial order to communes in which abnormal circumstances lead to particular financial difficulties. These grants may also be awarded by the State representative in the department to municipalities for which abnormal circumstances affect the management conditions of forests subject to article L. 211-1 of the Forestry Code and result in particular financial difficulties.

A support fund is set up for municipalities affected by the territorial redeployment of armed forces. The communes of French Polynesia and New Caledonia are eligible for this fund. The distribution of the fund’s credits takes into account changes in the resources of the communes affected by the armies’ territorial redeployment plan. It is set by joint order of the Minister for the Interior and the Minister for the Budget….

Where the exemptions from property tax on built-up properties, provided for in Articles 1384,1384-0 A and 1384 A, 1384 C and 1384 D of the General Tax Code, result in a substantial loss of revenue for the communes, these local authorities are entitled to compensation from the State under conditions set by decree in the Council of State. However, the loss of revenue for local authorities resulting from the extension…

During the period in which the provisions designed to facilitate the progressive fiscal integration of merged communes apply, the State grants financial aid to the new commune. The amount of this aid is determined, in respect of each pre-existing commune giving entitlement to the application of progressive fiscal integration, on the basis of the difference between the net rate of each of the local direct taxes mentioned in Article 1…