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Article L6265-1 of the French General Code of Local Authorities

The accounting officer of the collectivity of Saint-Barthélemy is a public accounting officer of the State with the status of principal accounting officer. He/she is appointed by the minister responsible for the budget after prior information from the president of the territorial council. The accounting officer of the collectivity of Saint-Barthélemy may be entrusted with the duties of State accounting officer.

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Article LO6271-1 of the French General Code of Local Authorities

The movable and immovable property belonging to the State, the region or department of Guadeloupe or the commune of Saint-Barthélemy and assigned to the exercise of the powers transferred to the collectivity of Saint-Barthélemy shall be handed over to it in full ownership and free of charge, without the levying of any duty or tax.

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Article LO6271-3 of the French General Code of Local Authorities

The collectivity of Saint-Barthélemy is substituted for the State, the region or department of Guadeloupe or the commune of Saint-Barthélemy in their rights and obligations resulting from the contracts and markets that these have concluded for the development, maintenance and conservation of the property handed over to the collectivity of Saint-Barthélemy pursuant to articles LO 6271-1 et LO 6271-2 as well as for the operation of services. The State, the…

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Article LO6271-4 of the French General Code of Local Authorities

Any net increase in charges resulting from transfers of powers between the State, the region or department of Guadeloupe or the commune of Saint-Barthélemy and the collectivity of Saint-Barthélemy is accompanied by the concomitant transfer to the collectivity of Saint-Barthélemy of the resources necessary for the normal exercise of these powers.

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Article LO6271-5 of the French General Code of Local Authorities

The charges mentioned in article LO 6271-4 are compensated by the transfer of taxes, the global operating grant instituted by article L. 6264-3, the global grant for school construction and equipment instituted by article L. 6264-5 and, for the balance, by the allocation of a global compensation grant entered in the State budget. The Finance Act specifies the amount of this grant each year. From the first year, it changes…

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