Article L5211-29 of the French General Code of Local Authorities
I. – The tax potential of public establishments for inter-communal cooperation with their own tax status is determined by adding together the following amounts: 1° The product determined by applying the average national tax rate for each of these taxes to the inter-municipal tax bases for council tax on second homes and other furnished premises not allocated to the main dwelling, property tax on built properties, property tax on non-built…