Article L2333-16 of the French General Code of Local Authorities
A. – For municipalities collecting in 2008 the tax provided for by article L. 2333-6 or that provided for by article L. 2333-21, in their wording prior to 1st January 2009, this tax is replaced, from 1st January 2009, by that provided for by article L. 2333-6. B. – For each commune, a reference rate is determined. 1. This reference rate is equal: a) To 35 € per square metre…