Subsection 1: General provisions.

The population to be taken into account for the application of this section is that resulting from the census, increased each year by population increases under conditions defined by decree in the Council of State. This population is the total population plus, unless otherwise specified, one inhabitant per secondary residence and one inhabitant per caravan site located in a reception area for Travellers meeting the conditions of the agreement in…

For the application of articles L. 2334-5, L. 2334-7, L. 2334-14-1 and L. 2334-20 to L. 2334-23, the communes are classified by demographic groups determined according to the size of their population. The demographic groups are defined as follows: – communes with 0 to 499 inhabitants; – communes with 500 to 999 inhabitants; – communes with 1,000 to 1,999 inhabitants; – communes with 2,000 to 3,499 inhabitants; – communes with…

I. – The tax potential of a commune is determined by adding together the following amounts: 1° The product determined by applying the average national tax rate for each of these taxes to the communal tax bases for council tax on second homes and other furnished premises not assigned to the main dwelling and for property tax on non-built properties; 1° bis The product determined by applying to the municipal…

The tax effort of each commune is equal to the ratio between: 1° The revenue received by the municipality the previous year in respect of property tax on non-built properties, council tax on second homes and other furnished premises not allocated to the main dwelling and property tax on built properties, excluding the compensation mentioned in c of 1° and b of 2° of C of IV of Article 16…