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Article L2331-11 of the French General Code of Local Authorities

Specific taxes due by inhabitants or owners by virtue of local laws and customs are apportioned by deliberation of the town council.

These taxes are collected in the same way as direct taxes.

Original in French 🇫🇷
Article L2331-11

Les taxes particulières dues par les habitants ou propriétaires en vertu des lois et usages locaux sont réparties par délibération du conseil municipal.

Ces taxes sont recouvrées comme en matière d’impôts directs.

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