Article L5842-23 of the French General Code of Local Authorities
Article L. 5214-23 is applicable in French Polynesia, subject to the following provisions: 1° In 1°, the words: “mentioned in II or, where applicable, I of Article 1379-0 bis of the General Tax Code, as well as those mentioned in V of the same article” are replaced by the words: “the collection of which is authorised by the locally applicable provisions”; 2° In 4°, the words: “region, department” are replaced…