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Article L2122-3 of the French General Code of Local Authorities

When any obstacle whatsoever, or remoteness, makes communications between the chief town and a fraction of a commune difficult, dangerous or temporarily impossible, a post of special deputy may be instituted by reasoned deliberation of the town council. One or more posts of special deputy may also be instituted in the event of a merger of communes.

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Article L2122-4 of the French General Code of Local Authorities

The Town Council elects the mayor and deputy mayors from among its members by secret ballot. No person may be elected mayor who is not at least eighteen years of age. The office of mayor is incompatible with the exercise of one of the following elective offices: president of a regional council, president of a departmental council . The offices of mayor are also incompatible with those of member of…

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Article L2122-5 of the French General Code of Local Authorities

Agency employees involved in municipal accounting, the assessment, collection or control of all taxes and duties may not be mayors or deputy mayors, nor may they perform their duties, even temporarily, in all municipalities in their department of administrative residence that are located within the jurisdiction of their department of assignment. The same incompatibility applies in all the municipalities of the department to which they are assigned to senior Treasury…

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