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CH-OW
Art. 104 Constitution of the Canton of Obwalden (Cantonal Constitution, KV) (Kantonsverfassung, KV) - Church Community Assets and Church Community Tax
State Authorities and Their Functions - Municipal Authorities - Church Parishes
Art. 104 Cantonal Constitution, CC - Church Community Assets and Church Community Tax · Church Community Assets and Church Community Tax
1. The church congregations manage the church congregation property in accordance with its general purpose and the specific conditions of the funds belonging to them. If a church congregation manages the assets of ecclesiastical legal entities, an account must be rendered to the Bishop. The supervisory authority is the government council.
2. The church congregation taxes required to cover their financial needs are determined in accordance with the tax law.