1: Assessment and collection of taxes

1. The assessment bases for direct taxes are rounded to the nearest euro; the fraction of a euro equal to 0.50 is counted as 1. The bases for property tax and council tax on second homes and other furnished premises not used as the main dwelling, as well as those for the corresponding ancillary taxes, are rounded in accordance with the procedures defined in the first paragraph. The rates applicable…

Direct taxes and assimilated taxes are collected by virtue of either rolls made enforceable by order of the director general of public finance or the prefect, or notices of assessment. For the application of the procedure for collection by way of rolls provided for in the first paragraph, the representative of the State in the department may delegate his powers to category A agents placed under the authority of departmental…

The date of assessment of the rolls is set by the authority competent to approve them pursuant to article 1658. This date is indicated on the tax roll and on the tax notices issued to the taxpayers. When errors of dispatch are noted in the tax rolls, a statement of these errors is drawn up by the departmental director of public finance and approved under the same conditions as the…

The initial rolls for local direct taxes and direct taxes levied for the benefit of certain public establishments and various bodies may be assessed within the same timeframe as the supplementary rolls.