Article R2151-2 of the French General Code of Local Authorities
Subject to the provisions of articles R. 2151-3 and R. 2151-4 the population figure used as a basis for the tax base and for the application of this code is that of the total population, obtained by adding to the municipal population figure that of the population counted separately. For the application of article L. 1621-2 and of chapter III of title II of book I of the second part…