French General Tax Code
In force1. Council tax on second homes and other furnished premises not allocated to the main dwelling and property taxes are collected under the conditions provided for in 1 of article 1663 et à l'article 1730. However, the taxpayer may opt for monthly direct debits from an account opened by him and meeting the conditions of article 1680 A.
The option is exercised expressly and renewed tacitly each year.
2. The deductions made each month, from January to October, are equal to one tenth of the tax assessed the previous year.
However, the taxpayer may request the suspension of the deductions or the modification of their amount. This request specifies the presumed amount of tax. It may not be made after 30 June and is taken into account in the month following that in which it is made.
The balance of the tax is deducted in November up to the amount mentioned in the first paragraph of this 2. Any additional amount is deducted in December. When the December deduction is at least 100% higher than one of the monthly payments, the balance of the tax is collected by deduction of the same amount from the third monthly payment following the assessment of the roll.
However, if the tax is assessed after 31 October, the balance is paid under the conditions set out in articles 1663 and 1730.
Deductions are stopped as soon as they have reached the amount of the tax assessed. Any overpayment is reimbursed to the taxpayer no later than the end of the month following the month during which it is established.
Monthly deductions are also terminated in the event of the taxpayer's death. The balance of the tax is paid under the conditions set out in the same articles 1663 and 1730.
When, after the assessment, the amount of the last levy for the year is less than the amount mentioned in 2 of article 1657, it is added to that of the previous monthly payment.
3. The terms and conditions for the application of this article shall be laid down by decree.
