Constitución en Inglés

229 Corte Constitucional de Colombia Only citizens residing a given municipality may participate in elections of that municipality’s authorities and referenda to decide local issues. Only municipalities may tax real estate. This does not bar other entities from imposing appraisal levies. A law shall allocate a percentage of these taxes, which may not exceed the average of existing tax surcharges, to the entities entrusted with the protection and conservation of the environmentandrenewablenatural resources, in accordance with the development plans of the municipalities of the area under their jurisdiction. With the purpose of improving the provision of services and ensuring the participation of the citizenry in the management of local public affairs, the councils may divide their municipalities into communes when urban areas are involved, and into municipalities’ rural subdivisions (corregimientos) in the case of rural zones. In each of the communes or corregimientos there shall be a popularly elected local administrative board, whose size shall be determined by law and which shall have the following functions: 1. To participate in the elaboration of municipal plans and programs of economic and social development and public works. 2. To oversee and control the provision of municipal services in its commune or corregimiento and the investments realized with public funds. ARTICLE 316 ARTICLE 317 ARTICLE 318