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Article L2242-4 of the French General Code of Local Authorities

The mayor may always, as a precautionary measure, accept gifts and legacies and, before authorisation, make any request for delivery. Communal public establishments may also, without prior authorisation, provisionally or as a precautionary measure, accept legacies made to them. The deliberation of the town council or the administrative commission, which takes place subsequently, has effect from the day of such acceptance.

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