CHAPTER II: Contributions and taxes provided for in the General Tax Code

The taxes mentioned in 1° of a of article L. 2331-3 are, for State forests and woods, paid in the same proportion as for private property.

Taxes and impositions collected by way of assessment, on behalf of communes and local public establishments, are allocated monthly, in the amount of one twelfth of their total amount, as provided for in the budget for the current year, with the first payment being made before 31 January. When the amount to be allocated cannot be determined as indicated above, the monthly allocations are made within the limit of one-twelfth…