French General Tax Code
In force1. In each commune, a communal direct tax commission is set up with seven members, namely: the mayor or the deputy mayor, chairman, and six commissioners.
In communes with more than 2,000 inhabitants, the number of commissioners sitting on the communal direct tax commission and that of their deputies is increased from six to eight.
Commissioners must be of French nationality or nationals of a Member State of the European Union, be over 18 years of age, enjoy their civil rights, be entered on the local direct tax rolls in the commune, be familiar with local circumstances and possess sufficient knowledge to carry out the work entrusted to the commission.
Municipal employees may take part in the local direct tax commission, without voting rights, within the following limits:
- one employee for municipalities with a population of less than 10,000;
- no more than three employees for municipalities with a population of between 10,000 and 150,000;
- no more than five employees for municipalities with a population of more than 150,000.
2. The commissioners, together with an equal number of their alternates, are appointed by the departmental director of public finance from a list of taxpayers, in duplicate, meeting the above conditions, drawn up by the municipal council.
The commissioners and their alternates are appointed in such a way that persons liable for property tax, council tax on second homes and other furnished premises not assigned to the principal dwelling and business property tax, respectively, are fairly represented.
3. The term of office of the members of the municipal direct tax commission is the same as that of the municipal council.
Their appointment takes place within two months of the general renewal of the municipal councils.In the absence of a list of candidates, they are appointed automatically by the departmental director of public finance one month after formal notice to deliberate has been sent to the municipal council. The director may, without formal notice, make ex officio appointments if the presentation list does not contain either twenty-four names in municipalities with 2,000 inhabitants or less, or thirty-two names in municipalities with more than 2,000 inhabitants, or contains the names of persons who do not meet the conditions required in 1.
In the event of the death, resignation or removal from office of at least three of the members of the commission, new appointments shall be made under the same conditions.
The term of office of the commissioners thus appointed shall end with that of the commissioners chosen at the time of the general renewal of the municipal council.
