V: Departmental Conciliation Commission (See Articles 349 to 350 C of Annex III)

I. – A conciliation commission is set up in each département, comprising: 1° A sitting magistrate, designated by order of the Minister of Justice, who acts as chairman; 2° The departmental director of public finance or his delegate; 3° Three civil servants from the general directorate of public finance with at least the rank of departmental inspector; 4° A notary appointed by the chamber or chambers of notaries of the…

1. The competent departmental conciliation commission is that within whose territorial jurisdiction the property is located or registered in the case of ships or boats. Where property forming a single holding is located in several départements, the competent commission is that of the département within whose territorial jurisdiction the head office of the holding is located or, in the absence of a head office, the part of the property with…

The chairman of the conciliation commission provided for in Article 1653 A may call upon, at the taxpayer’s request and expense, any person whose expertise is likely to enlighten the commission. The commission may communicate to this person, without disregarding the rule of professional secrecy, information intended to enable it to fulfil its mission. The persons consulted are bound by professional secrecy under the conditions set out in article L….