PART TWO: THE MUNICIPALITY

Any notary depositing a will containing a legacy in favour of a commune or a communal public establishment is required, as soon as the will is opened, to give notice of it to the accounting officer of the commune or establishment. The same obligation is imposed on any notary who has received a deed containing a donation in favour of a commune or a communal public establishment.

Any mandate conferred, subsequent to the delivery or sending into possession of a legacy, by the legal representative of a commune or communal public establishment, with a view to administering or liquidating the assets dependent on this legacy, shall be brought to the attention of the accounting officer. The same shall apply to instructions given to the agent in respect of both revenue and expenditure.

Notices or documents intended for the accounting officer of the municipality or municipal public establishment are sent through the intermediary of the private receiver of finance to which this accounting officer reports.

From the time of delivery or sending into possession, the revenue or expenditure transactions affecting the assets bequeathed to a commune or communal public establishment are carried out under the control of the accounting officer of the commune or public establishment and included in his management accounts. To this end, any person responsible for the administration or liquidation of these assets, at the end of each calendar year and by…