BOOK III: SAINT MARTIN

The representative of the State communicates to the president of the territorial council: 1° A statement indicating the forecast amount of the net bases of each of the four direct local taxes and the household waste removal tax chargeable to the municipality, the net tax rates adopted by the municipality the previous year, the average reference rates at national and departmental level, as well as the ceiling rates which are…

When a budgetary decision or an administrative account is referred to the territorial audit chamber by the representative of the State, the period within which it may formulate proposals shall run from receipt at the registry of all the documents required to be produced, depending on the case, by articles D. 6362-9, D. 6362-12, D. 6362-15, D. 6362-16 and D. 6362-19. These provisions apply when the Chamber receives a request…

The territorial audit chamber formulates its proposals for the settlement of the budget in a reasoned opinion notified to the State representative, on the one hand, and to the local authority or its public establishment concerned, on the other.

When the referral to the territorial audit chamber has the effect of suspending the implementation of a budget until the end of the procedure, under the conditions set out in Article LO 6362-8, the State representative shall directly inform the accounting officer concerned of this referral.

The decision by which the State representative settles the budget and makes it enforceable is sent, within twenty days of notification of the opinion of the territorial audit chamber, to the local authority or its public establishment concerned and to its accounting officer, on the one hand, and to the chamber, on the other.

When the president of the territorial audit chamber finds that the wording of an opinion or decision is marred by a material error or omission, he may, by decision taken after receiving the assent of the public prosecutor, make the necessary rectifications.The notification of this decision replaces the notification of the opinion or decision subject to rectification and has the same effects.

Notifications provided for in this chapter shall be made by registered letter with acknowledgement of receipt.

Without prejudice to the provisions of article D. 6362-11, the opinions and decisions of the territorial audit chamber may be communicated to third parties as soon as the first meeting of the deliberative assembly following their receipt by the local authority or its public establishment concerned has taken place. .