Article L5842-24 of the French General Code of Local Authorities
I. – The articles L. 5214-26 to L. 5214-29 are applicable in French Polynesia subject to the adaptations provided for in II. II. – For the application of’article L. 5214-28 : 1° The sentence: ” b) Or when the community of municipalities has opted for the tax system defined in Article 1609 nonies C of the General Tax Code, at the request of the municipal councils under the majority conditions…