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Article R2531-35 of the French General Code of Local Authorities

The total number of dwellings used to calculate the ratios referred to in 2° and 3° of II of article L. 2531-14 is equal to the number of items on the general housing tax roll, excluding non-attached built outbuildings, in the year preceding the financial year during which the solidarity fund for the municipalities in the Ile-de-France region is distributed.

Original in French 🇫🇷
Article R2531-35

Le nombre total de logements utilisé pour le calcul des rapports visés aux 2° et 3° du II de 1’article L. 2531-14 est égal au nombre d’articles du rôle général de taxe d’habitation, à 1’exclusion des dépendances bâties non rattachées, l’année précédant l’exercice au cours duquel est réparti le fonds de solidarité des communes de la région d’Ile-de-France.

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