CHAPTER II: Litigation by the municipality

Any taxpayer registered on the roll of the commune has the right to exercise, both as plaintiff and defendant, at his own expense and risk, with the authorisation of the administrative court, the actions which he believes belong to the commune, and which the latter, previously called upon to deliberate, has refused or neglected to exercise.

The taxpayer submits a detailed brief to the administrative court. The mayor submits this brief to the municipal council at the nearest meeting held pursuant to articles L. 2121-7 and L. 2121-9.

Where a judgment has been handed down, the taxpayer may only appeal or appeal to the Court of Cassation under a new authorisation.