Article R2333-14 of the French General Code of Local Authorities
If the mayor or the president of the public establishment for inter-communal cooperation finds that there is a shortfall, inaccuracy or omission in the declared information used as a basis for calculating the tax, he sends the taxpayer, by registered letter with acknowledgement of receipt, formal notice to bring his declaration into line within a period of thirty days. To this end, it shall send the taxpayer a proposal for…