State Act

Code of Comunidades of 1961

Art. 559 – Certified copies of current accounts shall be issued by its clerk, on this own initiative, against the debtors to the comunidade: 1. As he is the key holder of the safe, immediately after the discovery that the money is misappropriated and following on from the balance sheet, when the missing money and its interest are not replaced forthwith in terms of the article 469; 2. In the case of the treasurer, by 15th March of the year following that in which he held office; 3. In the case of debtors of interest or the principal of loans obtained against pledges, within fifteen days from the due date; 4.In the case of debtors of foros, rentals, land rents, charges and other amounts mentioned in the current accounts, referred to in the article 488, by 30th December of the respective year, except when the time limit for issuing of the definitive list of debtors has been extended by the administrator. In this case, the current accounts shall be issued within ten days following the expiry of such time limit; 5. In the case of debtors declared as such by a competent decision in an administrative proceedings, within ten days of such decision becoming definitive; 6. In the case of the rest of debtors, at the date fixed by the administrator by his order or dispatch. § 1. Clerks of the comunidade who fail to satisfy their responsibility, as assessed in the decision on the auditing of accounts, within ten days from the date when the said decision becomes definitive, shall be suspended from duty and paid by the administrator, who shall immediately replace them and order their substitute to issue the current account within three days. § 2. The same method shall be adopted regarding the debts of the clerk when they derive from the fine imposed in accordance with the rules laid down in this Code. § 3. The suspension shall be lifted as soon as the debt and the interest, stamp duty, costs and percentages, are settled but the clerk shall be subject to the penalty of dismissal when the suspension exceeds two years. § 4. If the key-keepers of the safe pay the missing cash at the time of taking the balance, but without the corresponding interest due, in terms of paragraph 1 of article 562, a current accounts shall be issued for the interest, within the time limit stipulated in No. 3 of this article. § 5. The same method shall be adopted against treasurers if they pay the amounts missing without the interest due, under the terms of article 504.