State Act
Section 245
Art. 245 – The assessment shall be done on the basis of the following clauses:– 1. For the rent of the palm groves and any other sources of income, the average of the rent obtained in the last three trienniums; 2. For the amount payable for the services and works, the estimate prepared by the managing committee, or with the assistance of technical staff, whenever justified, in view of importance of service and work; 3. For the expenses of other items of expenditure, the average of the cost of last three years; 4. For the ordinary income and expenditure which may not have been auctioned in the previous years, what the managing committee may fix, after getting the views of the officials mentioned in the previous article and, if necessary, one or two experts, familiar with the specialties and chosen by the managing committee. § 1 The opinion of these technical staff, officials and experts shall be recorded in the minutes that refers to in the previous article, forming part of the instructions that the committee shall give to the clerk of the comunidade. § 2 Any clauses established in the assessment which are contrary to the provisions of this Code, are null and void, and the managing committee and the administrator shall be jointly and severally responsible for the damages that may result to the comunidades or to the private parties.