Article R2531-32 of the French General Code of Local Authorities
For the calculation of the levy provided for in II of article L. 2531-13, the per capita financial potential of each municipality is determined under the conditions set out in articles L. 2334-2 and L. 2334-4. The income taken into account is the last known reference tax income. For the application of c of 3° of II of Article L. 2531-13, communes contributing for the first time are communes that…