A statement of all properties in the department, whether income-producing or unproductive, is drawn up by the president of the departmental council. A copy is delivered by the president of the departmental council to the department’s accountant.
This accountant receives by the same means a copy of all property deeds, annuity titles and other deeds concerning the department’s domain and establishing its rights, as well as registrations of liens and mortgages taken as security for the department’s debts. He gives a receipt for these copies, which are kept and recorded by him in a register.