Article L3334-16-3 of the French General Code of Local Authorities
I.-Income net of levies resulting from the application of a of A of I and of II of Article 1641 of the General Tax Code to property tax on built-up properties are allocated to the départements as compensation for exceptional revaluations of the flat-rate amount of the revenu de solidarité active according to the procedures defined in II and III of this article. From 1 January 2019, the territorial collectivity…