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Article R2242-1 of the French General Code of Local Authorities

Any notary appointed as custodian of 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 send the mayor or the representative of the legatee establishment a full copy of the testamentary provisions. The copy is written on plain paper, and a receipt is issued for the documents sent.

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Article R2242-2 of the French General Code of Local Authorities

Claims concerning legacies in favour of a commune or a communal public establishment, made by the legal heirs, may be submitted to the Minister of the Interior within six months of the opening of the will. They include the surnames, first names and addresses of the claimants, their order and degree of relationship to the deceased, as well as the reasons for the claim. The Minister of the Interior informs…

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Article R2242-3 of the French General Code of Local Authorities

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.

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Article R2242-4 of the French General Code of Local Authorities

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.

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Article R2242-6 of the French General Code of Local Authorities

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…

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