Article D1612-1 of the French General Code of Local Authorities
The prefect communicates to the mayors: 1° A statement indicating the forecast amount of the net bases of each of the four direct local taxes and the tax for the removal of household waste chargeable to the municipality, the net tax rates adopted by the municipality the previous year, the average reference rates at national and departmental level, as well as the ceiling rates which are enforceable against the municipality…