§ 16 Gesetz über die Organisation der Gemeinden und Bezirke (Gemeindeorganisationsgesetz, GOG), vom 25. Oktober 2017

4. Decision-making at the Municipal Assembly

a) generally

1 The Municipal Assembly decides on

a) the determination of the budget, supplementary appropriations, and tax rate, as well as the acknowledgement of the other parts of the financial plan;

b) the approval of the annual accounts;

c) naturalizations, insofar as these are delegated to the Municipal Assembly;

d) further matters expressly reserved to the Municipal Assembly by cantonal law.

2 For these substantive matters, a decision-making by ballot box is excluded.