Article D3665-3 of the French General Code of Local Authorities
The revenues of the Lyon metropolitan authority, the metropolitan authority’s public establishments and any public body resulting from an agreement between the metropolitan authority and any other public authority or public establishment, which are not assessed and liquidated by the State’s tax departments in execution of the laws and regulations in force, are recovered: 1° Either by virtue of enforceable judgements or contracts; 2° Or by virtue of revenue orders…