Legislator Case Law & Legislation
181.100 LOC CH-TI

Municipal Organic Law (MOL) (LOC)

258 Articles / Provisions · Switzerland · Canton of Ticino
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Table of Provisions (258)

Art. 1 LOC Art. 2 Municipal Organic Law (MOL) Art. 3 Municipal Organic Law (MOL) Art. 4 LOC Art. 5 LOC Art. 6 LOC Art. 7 LOC Art. 8 LOC Art. 9 LOC Art. 10 Municipal Organic Law (MOL) Art. 10a LOC Art. 11 LOC Art. 12 LOC Art. 13 LOC Art. 14 Municipal Organic Law (MOL) Art. 15 LOC Art. 16 LOC Art. 17 LOC Art. 18 LOC Art. 19 LOC Art. 20 LOC Art. 21 LOC Art. 22 LOC Art. 23 MLO Art. 24 LOC Art. 25 LOC Art. 26 LOC Art. 27 LOC Art. 28 LOC Art. 29 LOC Art. 30 LOC Art. 31 LOC Art. 31a Municipal Organic Law (LOC) Art. 32 LOC Art. 33 LOC Art. 34 LOC Art. 35 LOC Art. 35 LOC Art. 36 LOC Art. 36 LOC Art. 37 LOC Art. 38 LOC Art. 38 LOC Art. 39 LOC Art. 40 MCL Art. 41 Municipal Organic Law (MOL) Art. 42 LOC Art. 43 LOC Art. 44 LOC Art. 45 LOC Art. 46 LOC Art. 47 LOC Art. 48 MCL Art. 49 MCL Art. 50 LOC Art. 51 LOC Art. 52 LOC Art. 53 Municipal Organic Law (MOL) Art. 54 LOC Art. 55 LOC Art. 56 LOC Art. 57 LOC Art. 58 LOC Art. 59 LOC Art. 60 LOC Art. 61 LOC Art. 62 LOC Art. 63 LOC Art. 64 Municipal Organic Law (LOC) Art. 65 LOC Art. 66 LOC Art. 67 LOC Art. 68 Municipal Organic Law (MOL) Art. 69 LCL Art. 70 LOC Art. 71 Municipal Organic Law (MOL) Art. 72 LOC Art. 73 LOC Art. 74 LOC Art. 75 LOC Art. 76 LOC Art. 77 LOC Art. 77a LOC Art. 78 Organic Municipal Law (LOC) Art. 79 LOC Art. 79a LOC Art. 80 LOC Art. 81 LOC Art. 82 LOC Art. 83 LOC Art. 84 LOC Art. 85 LOC Art. 86 LOC Art. 87 LOC Art. 88 Municipal Organic Law (MOL) Art. 89 LOC Art. 90 LOC Art. 91 LOC Art. 92 LOC Art. 93 LOC Art. 94 LOC Art. 95 LOC Art. 96 Municipal Organic Law (MOL) Art. 97 LOC Art. 98 MCL Art. 99 LOC Art. 100 Municipal Organic Law (MOL) Art. 101 LOC Art. 102 Municipal Organic Law (MOL) Art. 103 Municipal Organic Law (MOL) Art. 104 LOC Art. 104a LOC Art. 105 LOC Art. 106 LOC Art. 107 LOC Art. 108 Municipal Organic Law (MOL) Art. 108a LOC Art. 109 LOC Art. 110 Municipal Organic Law (MOL) Art. 111 Municipal Organic Law (MOL) Art. 112 LOC Art. 113 Municipal Organic Law (MOL) Art. 113a LOC Art. 114 LOC Art. 115 Municipal Organic Law (MOL) Art. 116 LOC Art. 117 Municipal Organic Law (MOL) Art. 118 LOC Art. 119 Municipal Organic Law (MOL) Art. 120 Municipal Organic Law (MOL) Art. 121 LOC Art. 122 MCL Art. 124 LOC Art. 125 LOC Art. 126 LOC Art. 127 LOC Art. 128 LOC Art. 129 LOC Art. 130 Municipal Organic Law (MOL) Art. 131 LOC Art. 132 LOC Art. 133 LOC Art. 134 LOC Art. 134a Municipal Organic Law (MOL) Art. 135 LOC Art. 136 LOC Art. 137 LOC Art. 138 LOC Art. 139 LOC Art. 140 LOC Art. 141 LOC Art. 142 MCL Art. 143 LOC Art. 144 LOC Art. 145 LOC Art. 146 LOC Art. 147 Municipal Organic Law (MOL) Art. 148 Municipal Organic Law (MOL) Art. 149 LOC Art. 150 Municipal Organic Law (MOL) Art. 151 LOC Art. 152 Municipal Organic Law (MOL) Art. 153 LOC Art. 153 LOC Art. 154 LOC Art. 154 LOC Art. 155 LOC Art. 155 LOC Art. 156 LOC Art. 157 LOC Art. 158 LOC Art. 158 LOC Art. 159 LOC Art. 159 LOC Art. 160 LOC Art. 160 LOC Art. 161 LOC Art. 161 LOC Art. 162 Municipal Organic Law (MOL) Art. 163 LOC Art. 164 Municipal Organic Law (MOL) Art. 165 Municipal Organic Law (MOL) Art. 166 Municipal Organic Law (LOC) Art. 167 LOC Art. 167 LOC Art. 168 LOC Art. 169 Municipal Organic Law (LOC) Art. 170 LOC Art. 171 LOC Art. 171 LOC Art. 172 LOC Art. 173 LOC Art. 174 LOC Art. 175 LOC Art. 176 MCL Art. 177 LOC Art. 178 LOC Art. 179 Municipal Organic Law (MOL) Art. 180 Municipal Organic Law (MOL) Art. 181 Municipal Organic Law (MOL) Art. 182 LOC Art. 183 Municipal Organic Law (MOL) Art. 184 LOC Art. 185 Municipal Organic Law (LOC) Art. 186 Municipal Organic Law (MOL) Art. 187 LOC Art. 188 LOC Art. 189 Municipal Organic Law (MOL) Art. 190 LOC Art. 191 LOC Art. 192 LOC Art. 192a LOC Art. 192b LOC Art. 192c LOC Art. 192d Municipal Organic Law (LOC) Art. 192e LOC Art. 193 LOC Art. 193a LOC Art. 193b LOC Art. 193c LOC Art. 193d LOC Art. 193e LOC Art. 193f LOC Art. 193g LOC Art. 193h LOC Art. 193i Municipal Organic Law (MOL) Art. 194 LOC Art. 195 Municipal Organic Law (MOL) Art. 196 LOC Art. 196a LOC Art. 196b LOC Art. 196c LOC Art. 197 MCL Art. 198 Municipal Organic Law (MOL) Art. 199 Municipal Organic Law (MOL) Art. 200 LOC Art. 201 Municipal Organic Law (MOL) Art. 202 LOC Art. 203 LOC Art. 204 LOC Art. 205 Municipal Organic Law (MOL) Art. 206 MCL Art. 207 LOC Art. 208 LOC Art. 209 Municipal Organic Law (MOL) Art. 210 Municipal Organic Law (MOL) Art. 211 LOC Art. 212 LOC Art. 213 LOC Art. 213a LOC Art. 214 LOC Art. 215 LOC Art. 215a LOC Art. 216 Municipal Organic Law (MOL) Art. 217 LOC Art. 218 LOC Art. 219 LOC Art. 220 LOC

Statutory Text (258 Articles)

LOC

The municipality is a public law corporation, with legal personality and its own territory, autonomous within the limits established by the Constitution and by law.

LOC

The municipality performs, at the local level, the general public tasks that do not fall within the purview of the Confederation or the Canton.

LOC

The boundaries and names of municipalities can be modified only in accordance with legal provisions.

LOC

[2] 1 A part of a municipality consisting of a cluster of inhabited houses, topographically distinct and separate from the main town, constitutes a *frazione* (hamlet), if the municipal regulations attribute this quality to it. The municipal regulations list the *frazioni*.

2 The municipal regulations may also provide for a subdivision into *quartieri* (districts), defining their boundaries.

3 The organization of *frazioni* and *quartieri*, if provided for, is governed by the municipal regulations. The respective bodies have a consultative and proactive function within their areas of competence, reserving the right to obtain a response from the municipality within the deadlines set by the municipal regulations.

4 The number and denomination of the *frazioni* and *quartieri* may be varied according to the procedure laid down for amending the municipal regulations.

5 The municipal regulations may also provide for the possibility that said bodies are endowed with a financial budget and govern its modalities.

[2] Art. amended by L 24.1.2017; in force from 1.6.2017 - BU 2017, 66; previous amendment: BU 2008, 627.

LOC

… [3]

[3] Article repealed by Law 28.11.2005; effective from 1.1.2006 - BU 2006, 30.

LOC

A person is domiciled in a municipality if they reside there with the intention of establishing themselves there permanently.

LOC

[4] 1 Political rights in communal matters are regulated by special law.

2 The special law governs their conditions and modalities.

[4] Art. amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

1 Every municipality has a coat of arms and a seal.

2 The adoption of the coat of arms falls within the competence of the assembly or the municipal council; that of the seal falls within the competence of the municipal executive.

3 … [5]

[5] Par. repealed by Law of 7.5.2008; in force since 1.1.2009 – BU 2008, 627.

LOC

1 The bodies are

a) the assembly;

b) the municipal council where constituted;

c) the municipal executive.

2 They administer the municipality according to their respective powers established by law.

3 The number of municipal executives, substitutes, and municipal councillors is determined by the regulations; it can only be modified for the beginning of a four-year term of office.

4 The municipal regulations, by setting limits, may authorize the municipal executive to delegate to the municipal secretary, to the services and officials of the administration and municipal enterprises, as well as to the administrative committees of the latter, municipal decision-making powers not exclusively attributed to the municipal executive by law, and the faculty to incur current operating expenses. Special laws are reserved. [6]

5 Against decisions of subordinate bodies, the right to appeal to the municipal executive is granted, which is responsible for the correct execution of delegated powers. [7]

[6] Para. amended by Law of 19.11.2018; in force since 1.7.2019 - BU 2019, 76; previous amendments: BU 1999, 273; BU 2008, 627.

[7] Para. introduced by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

1 The election of the municipal executive and the municipal council takes place every four years, during the month of April; the Council of State sets the date by the end of August of the preceding year. Article 6a of the Law on Municipal Mergers and Separations of 16 December 2003 is reserved. [8]

2 The first municipal council to be constituted is elected within four months of the municipal regulations being approved by the Council of State and remains in office for the period remaining to complete the four-year term. [9]

[8] Sub-paragraph modified by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62; previous modification: BU 2004, 59.

[9] Sub-paragraph modified by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

[10] The Council of State organizes training and refresher courses for members of the Municipal Council, the Communal Council, and the Communal Assembly.

[10] Art. introduced by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

1 The municipal assembly is the meeting of citizens.

2 A citizen is one who has political rights in municipal matters.

3 Participation in the assembly is a civic duty.

LOC

1. The popular vote assembly

a) elects the municipal executive (municipio), the mayor, and the municipal council;

b) decides on initiative and referendum requests in municipalities where a municipal council has been established.

2. Elections are held according to the provisions of the special law. [11]

[11] Para. amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

1 The assembly in public session

a) adopts communal regulations, repeals them, amends them, or suspends their application; [12]

b) exercises supervision over communal administration;

c) approves the budget of the municipality and the communal enterprises and the expenditure to be covered by taxes; it also sets the tax multipliers; [13]

d) adopts and amends the master plan;

e) authorises investment expenditures;

f) annually examines the final accounts of the municipality and its enterprises and resolves on their approval; [14]

g) decides on the execution of public works based on estimates and definitive projects and grants the necessary credits; [15]

h) specifically authorises the acquisition, donation, succession, exchange, lease, rental, alienation, or change of purpose of communal assets; [16]

i) approves the establishment of guarantees, the creation of mortgages, the pledging of movable assets; [17]

l) authorises the municipal council to initiate or stand in litigation, to settle or compromise; administrative procedures are reserved;

m) decides on the assumption or concession to third parties by the municipality of services of communal interest, including under a monopoly regime; [18]

n) grants communal citizenship;

o) appoints the municipality's delegates to consortia in accordance with the provisions of the law on municipal consortia and the individual consortium statutes;

p) appoints the municipality's delegates to public or private legal entities of which the municipality is a party according to the rules of articles 60, 61, and 31a; special laws and cases of municipal competence are reserved; [19]

q) every four years, at the constitutive session, appoints the management committee and the other committees provided for by the regulations; [20]

r) exercises the powers not conferred by law on another communal body.

2 The communal regulation may provide for the delegation of decision-making authority to the municipal council for the powers referred to in letters e, g, h, and l of paragraph 1 and for agreements, in compliance with the criteria established by the implementing regulation. With due regard to the same criteria, the communal regulation may provide for a faculty of sub-delegation from the municipal council to the services and officials of the administration and communal enterprises, as well as to the administrative committee of the latter. [21]

3 The assembly sets the deadline within which the credit referred to in letters e) and g) lapses if not used. [22]

[12] Subparagraph amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

[13] Subparagraph amended by Law of 4.11.2019; in force since 1.1.2025 - BU 2020, 13; previous amendments: BU 2012, 157; BU 2019, 69.

[14] Subparagraph amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

[15] Subparagraph amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[16] Subparagraph amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[17] Subparagraph amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[18] Subparagraph reintroduced by Law of 19.11.2018; in force since 1.7.2019 - BU 2019, 76; previous amendment: BU 1999, 273.

[19] Subparagraph amended by Law of 14.12.2022; in force since 1.4.2023 - BU 2023, 62; previous amendments: BU 1999, 273; BU 2014, 495.

[20] Subparagraph amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[21] Paragraph amended by Law of 19.11.2018; in force since 1.7.2019 – BU 2019, 76; previous amendment: BU 1999, 273; BU 2008, 627.

[22] Paragraph introduced by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

1 The assembly can validly deliberate if one tenth of the citizens are present.

2 For the purposes of calculating the quorum, municipal councilors and their substitutes, as well as citizens residing abroad, are not taken into account.

LOC

[23] 1 The assembly shall meet in its constituent session within thirty days from the proclamation of the results of the municipal election; the session shall be opened by the mayor who shall call two tellers to form the provisional office.

2 The assembly shall deal exclusively with

a) the appointment, for the first year of the four-year term, of the presidential office;

b) the appointment, for the four-year term, of the commissions provided for by the municipal regulation, of the municipal delegates to consortia and other public or private law entities according to Art. 13 letters o) and p).

[23] Art. amended by Law 7.5.2008; in force from 1.1.2009 - BU 2008, 627.

LOC

[24] 1 The assembly shall meet in ordinary session twice a year.

2 The first session shall in any case deal with the financial statements for the preceding year of the municipality and the municipal enterprises. [25]

3 The second session shall in any case deal with the budget for the following year.

[24] Art. amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

[25] Para. amended by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62; previous amendment: BU 2019, 76.

LOC

[26] 1 The first session must be held by June 30th and the second by December 31st. [27]

1bis The Council of State, upon a reasoned request from the president, may exceptionally extend the deadlines in paragraph 1 for reasons of *force majeure*; requests for extension must be submitted by May 31st and November 30th, respectively. [28]

2 If deliberations are not concluded in one sitting, the assembly, before adjourning, shall set the date for the subsequent sitting to be held within a period of fifteen days, making it immediately known by notice on the communal bulletin board. [29]

3 If the assemblies fall on a day when federal, cantonal, district, circuit or communal votes are held, the assembly must be convened within the following eight days.

[26] Art. amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627; previous amendment: BU 1999, 273.

[27] Para. amended by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62; previous amendment: BU 2014, 191.

[28] Para. introduced by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

[29] Para. amended by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

LOC

[30] 1 Extraordinary assemblies are convened by the president, in agreement with the municipal council

a) when the municipal council deems it appropriate;

b) upon popular demand;

c) when the cantonal authority so requires.

2 In case of disagreement on the date of the assembly, the president's opinion prevails.

[30] Art. amended by L 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

1 Citizens may request the convocation of an extraordinary assembly to deliberate on one or more matters falling within its competence.

2 The request for convocation, to be submitted in writing to the municipal executive, must be signed by at least 1/6 of the citizens; it must also be reasoned and specify the matters to be deliberated upon.

3 A request seeking the revocation of a previous resolution must gather the signatures of at least 1/4 of the citizens.

4 Citizens residing abroad are not taken into account in the calculation of the quorum.

5 Within one month of its submission, the municipal executive shall examine whether the request is regular and admissible and shall publish its decision on the official bulletin board. [31]

6 Having recognized its regularity and admissibility, the municipal executive shall convoke the assembly within thirty days of the publication on the official bulletin board. [32]

7 Subject to special laws, resolutions adopted by the assembly are subject to the referral procedure provided for in Art. 38 para. 2 for substantive proposals not shared by the municipal executive, so that a message is issued within 6 months. [33]

[31] Para. modified by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[32] Para. modified by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[33] Para. introduced by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

[34] 1 The president of the assembly, in agreement with the municipal executive, convenes the assembly by means of personal notice at the domicile of citizens and by publication on the municipal notice board for ten days prior to the meeting, indicating the day, time, place, and matters to be discussed. In case of disagreement on the date of convocation of the assembly, the president's opinion prevails.

2 An assembly that is inquorate is reconvened not less than seven days later; it may deliberate regardless of the number of those present.

3 The president, in agreement with the municipal executive, may include in the notice of convocation the date of reconvocation for an assembly that might be inquorate; confirmation of the reconvocation must be published on the municipal notice board during the period preceding the meeting. In case of disagreement on the date of reconvocation, the president's opinion prevails.

[34] Art. amended by L 3.2.1999; in force from 1.1.2000 - BU 1999, 273; previous amendment: BU 1994, 285.

LOC

The assemblies may deliberate only on the matters on the agenda.

Location [35]

[35] Marginal note amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

1 Meetings shall be held at the place established by the municipal regulations. [36]

2 ... [37]

[36] Para. amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[37] Para. repealed by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

1 Each year, at the beginning of the first ordinary assembly, the presidential office, composed of a president, a vice-president, and two scrutineers, shall be designated. [38]

2 The mayor and the serving municipal councillors, or those who served in the year whose management is being discussed, cannot be part of the presidential office. [39]

[38] Para. amended by L 20.6.1994; in force since 5.8.1994 - BU 1994, 285.

[39] Para. amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

1 The municipal secretary, or in their absence a person designated by the mayor, draws up the minutes which must contain

a) the date and the agenda;

b) the list of attendees with their name, surname, and progressive number;

c) the full transcription of the resolutions, together with the results of the votes, taking into account Art. 29 para. 2;

d) the summary of the discussions with the declarations of vote.

2 For the drafting of the minutes, the aid of technical recording devices is permitted, the use of which will be established by the implementing regulation.

LOC

[40] 1 The content of the minutes relating to Art. 24 lit. c) must be read and approved at the end of each agenda item.

2 Resolutions are signed by the president, the secretary, and the tellers at the end of each session.

3 The municipal regulations may provide that a summary of the discussions be separately minuted, transcribed, and approved at the subsequent assembly.

[40] Art. amended by L 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

1 The assembly is public.

2 The public, according to the procedures established by the municipal regulations, attends in silence, must not express approval or disapproval, nor disturb the discussions in any way.

LOC

1 The President directs the assembly, maintains order, and ensures the legality of the deliberations.

2 The President admonishes those who create disturbances, contravene the laws or regulations; in case of recidivism, he removes them from the hall.

3 Should the disturbances persist, the President may suspend or dissolve the assembly; in this case, he is obliged to report to the Council of State for appropriate measures.

LOC

1 The president puts the items on the agenda to separate discussion.

2 Citizens may speak twice on each item, subject to the time limits set by the municipal regulations.

3 The municipal representative has the right to speak without limitation in support of the municipality's proposals.

4 Once the discussion is exhausted, the matter proceeds to a vote; if there are multiple proposals, eventual votes are taken. The implementing regulations establish the procedures.

5 … [41]

[41] Para. abrogated by Law of 7.5.2008; in force from 1.1.2009 - BU 2008, 627.

LOC

[42] 1 The assembly votes and elects by show of hands or by division; a counter-test must be performed. The following paragraphs are reserved.

2 The minutes must indicate the number of voters at the time of the vote, of those in favour, against, and abstaining.

3 It votes by roll call or by secret ballot if decided by a majority of voters before each vote; cases in which the law or municipal regulations prescribe the voting system are reserved.

4 For elections under Art. 13 para. 1 lit. p), a secret ballot shall be held if the number of candidates exceeds the number of offices; the implementing regulation governs the aspects relating to scrutiny and validity of ballots.

[42] Art. amended by L 10.4.2018; in force since 1.10.2018 - BU 2018, 254.

LOC

1 The assembly decides by a majority of votes cast, reserving cases in which the law requires a qualified majority. Article 31a is also reserved. [43]

2 Abstentions and, for secret ballots, blank votes are not counted among the votes cast.

3 In the event of a tie, the vote is repeated in a subsequent assembly; if the result is still a tie, the president decides.

4 Regarding the subject of Art. 13 para. 1 lit. n), the provisions of the Law on Ticinese Citizenship and Municipal Affiliation of 8 November 1994 (LCCit) are reserved. [44]

[43] Para. amended by Law of 10.4.2018; in force since 1.10.2018 - BU 2018, 254.

[44] Para. introduced by Law of 18.9.2017; in force since 1.1.2018 - BU 2017, 412.

LOC

1. For the objects contemplated in letters d, e, g, h, i, l and m of Art. 13 and in Articles 192a and 193f, the assembly decides by a two-thirds majority of the voters. [45]

2. Abstentions and, for secret ballots, blank votes are not counted among the voters.

3. In any case, affirmative votes must constitute at least half of the citizens present.

4. A citizen excluded from voting under Art. 32 is not counted in the number of those present.

[45] Para. amended by L 19.11.2018; in force since 1.7.2019 - BU 2019, 76.

LOC

[46] 1 The election of delegates pursuant to Art. 13 para. 1 lit. p) takes place according to the absolute majority system in the first round.

2 The absolute majority is equal to the number of votes which, when doubled, gives a total exceeding by at least one unit that of the valid and countable ballots.

3 If the absolute majority is not reached, a second round takes place using the relative majority system. The candidates who have obtained the highest number of valid countable votes are elected.

4 Abstentions, or in the case of a secret ballot, blank ballots and invalid ballots, are in no case counted.

5 If there is a tie in votes, a further ballot is immediately held. In case of a new tie, the President proceeds to draw lots.

[46] Art. introduced by Law of 10.4.2018; in force since 1.10.2018 - BU 2018, 254.

LOC

[47] **1 A citizen may not take part in discussions and voting on matters concerning their personal interest or that of their relatives, in accordance with Art. 83.**

**2 Subsection 1 does not apply in the context of a procedure for the total revision of the master plan, with the exception of deliberations on individual aspects.**

**3 …**

**4 The interest of a public law entity and of a corporation or private law entity with ideal purposes and without economic aims does not determine a conflict of interest for its members.**

**5 A conflict does exist, however, for directors and employees with management functions of legal entities operating for profit.**

**6 The provisions of subsections 1-5 are also applicable in committee meetings, it being understood that in such a case the member may not be present during discussions and voting. [48]**

[47] Art. amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627; previous amendments: BU 1999, 273; BU 2007, 575.

[48] Subsec. introduced by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

LOC

[49] 1 Messages to the municipal assembly, with written reasons, must be transmitted to the commissions and deposited in the chancellery for consultation at least thirty days before the session. [50]

1bis The message concerning the budget must be transmitted and deposited by October 31st of the year preceding that to which it refers; the message concerning the final accounts by May 15th of the year following that to which it refers. [51]

1ter The municipal regulations may provide for the transmission and deposit of messages before the deadlines set in paragraph 1 bis. [52]

2 The commissions shall prepare written reports with their respective proposals and deposit them with the chancellery at least seven days before the assembly session; the chancellery shall immediately transmit the reports to the municipal executive.

3 One or more minority reports may be presented.

4 Article 57 is applicable.

[49] Art. amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

[50] Par. amended by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62; previous amendment: BU 2014, 191.

[51] Par. introduced by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

[52] Par. introduced by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

LOC

[53] The municipal regulation establishes the standing committees, the number of members, deemed a minimum of three, and of substitutes, the forms of convocation and the functioning of the committees, in compliance with Articles 70, 71, 72 and 73.

[53] Article amended by L 3.2.1999; effective from 1.1.2000 - BU 1999, 273.

LOC

For the examination of specific problems, the assembly may appoint special committees composed of three to eleven citizens.

LOC

Any concession of public interest undertakings, to be valid, must comply with the following requirements

a) be voted on by two-thirds of the Municipal Assembly or by the absolute majority of the members comprising the Municipal Council.

The municipal message concerning the application for the concession, as well as all relevant acts and plans and the complete draft agreement, must be made available to citizens at least one month before the assembly;

b) determine the duration of the concession as twenty years, subject to Art. 44;

c) include the clause and conditions of redemption according to Art. 38;

d) establish the obligation for the concessionaires to maintain uniform accounting records indicating the general economic performance of the activity carried out under the concession. The accounting must notably include a list of the Municipalities served, indicating for each of them the services provided and the gross revenue.

Depreciation and provisions must particularly take into account the useful life of the installations and their acquisition or construction cost. Third-party contributions for connections must be accounted for separately. A copy of the operating accounts and the balance sheet must be submitted annually to the Municipality, which must be guaranteed all powers of control and inspection, to be explicitly established in the concession deed;

e) determine the tariffs applicable to both the Municipality and private individuals and the quality of the product to be supplied.

1. For the determination of tariffs, the accounting referred to in letter d) extended to the entire undertaking shall be decisive.

2. The procedure for modifying tariffs must be specifically regulated; their modification may be requested by giving six months' notice for the end of each year of the concession duration, starting from the second year of the concession; it must notably take into account the evolution of all determining costs.

3. The procedure for the stipulation of special tariffs must also be specifically regulated;

f) determine the fines in case of contravention and the conditions for revocation of the concession in case of serious violation of its provisions.

The concession is subject to referendum and initiative rights.

The concession deeds are submitted to the Council of State for approval.

The concession becomes executive upon such approval.

LOC

1. Every citizen, once the agenda has been exhausted, may interpellate the municipal executive to be informed on matters of communal interest. [54]

2. The municipal executive shall respond immediately or at the next assembly.

3. If the interpellation is submitted in writing, including in electronic format, at least seven days before the assembly, the municipal executive is obliged to respond during the same assembly. [55]

4. The interpellation is considered discharged with the municipal executive's response. The interpellator may declare themselves satisfied or unsatisfied; a brief rejoinder by the interpellator and a surrejoinder by the municipal executive are permitted.

A general discussion may take place if the assembly so decides. [56]

5. In its responses to interpellations, the Municipal Executive shall adhere to transparent communication: it shall inform in a proportionate, objective, and complete manner, clearly distinguishing between data and assessments, indicating sources, without omitting essential elements or concealing negative aspects. Should a legal provision or a superior public interest prevent it from answering specific questions, the Municipal Executive shall expressly indicate the existence of such impediment. [57]

[54] Para. amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

[55] Para. amended by Law of 24.3.2015; in force since 15.5.2015 - BU 2015, 224.

[56] Para. amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[57] Para. introduced by Law of 23.1.2017; in force since 1.6.2017 - BU 2017, 65.

LOC

The same formalities must be observed in cases of renewal, modification, or extension of an already granted concession: renewal and extension in tacit form are excluded in any case.

LOC

1 Every citizen may submit written proposals, in the form of a motion, on matters falling within the competence of the assembly that are not on the agenda.** [58]

**2 The Municipal Council is obliged to examine them and to formulate a written opinion at the next ordinary assembly.** [59]

**3 If the Municipal Council gives a favourable opinion, the assembly decides definitively.**

**4 If the Municipal Council does not give any opinion within the aforementioned deadline or gives an unfavourable opinion, the assembly resolves whether to accept the proposal preliminarily; in case of acceptance, it designates a commission for the examination of the proposal, setting a deadline for the submission of a written opinion.**

**5 If the motion is referred to a special commission, the mover shall be part of it. In any case, they have the right to be heard.**

[58] Para. amended by Law of 7.5.2008; in force from 1.1.2009 - BU 2008, 627.

[59] Para. amended by Law of 7.5.2008; in force from 1.1.2009 - BU 2008, 627.

LOC

[60] 1. No proposal may be considered by the assembly without prior municipal notice.

2. Amendments relating to an item on the agenda may be submitted in writing. Minor proposals may be decided upon immediately. Substantive proposals, if contained in a report by a municipal council committee entrusted with examining the municipal message and if endorsed by the municipality, may be decided upon immediately. In other cases, the matter must be referred back to the municipality so that it may issue a message thereon within 6 months. Article 177, paragraph 3, is reserved. [61]

3. Decisions adopted by the legislative body convened pursuant to Articles 19 and 50, paragraph 1, letter b), are subject to the referral procedure referred to in paragraph 2, last sentence, for substantive amendment proposals. [62]

[60] Art. amended by L 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[61] Para. amended by L 10.12.2018; in force since 1.7.2019 - BU 2019, 69; previous amendments: BU 2012, 157; BU 2014, 191.

[62] Para. amended by L 10.5.2005; in force since 1.7.2005 - BU 2005, 205.

LOC

1 Upon the expiration of the concession and if the same has not been renewed, the Municipality is obliged to undertake directly or to grant to its own municipal company or a consortium company of which it is a part, the public interest service.

2 For this purpose, the Municipality has the right to request early possession of the necessary facilities.

3 Within the scope of the services defined by Article 2a, the new concession may be granted to public or private companies, with or without transfer of ownership of the facilities.

4 The redemption indemnity shall correspond to the real and ascertainable value of the assets at the time of redemption. The indemnity thus determined may be adjusted if significant discrepancies with the accounting records occur. From the value thus determined, third-party contributions for connection are finally deductible.

4bis Redemption may be requested once one-third of the total duration of the concession has elapsed, and shall be preceded by two years' notice.

5 The redemption of the electricity distribution network may only take place after examination and consent of the Council of State, which must decide on the modification of the network area.

6 ...

LOC

1 The assembly may revoke a resolution, subject to the rights of third parties.

2 The revocation may be proposed by the municipality or by citizens in the forms and manners established by Art. 19. [63]

3 For the revocation, a two-thirds majority of voters is required, and, in any case, the affirmative vote of at least half of the citizens present at the time of the vote.

[63] Para. amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627; previous amendment: BU 1994, 285.

LOC

[64] Art. repealed by L 3.2.1999; in force from 1.1.2000 - BU 1999, 273.

LOC

1 The president, within five days, publishes the resolutions of the assembly at the municipal register, indicating the means and terms of appeal. [65]

2 The terms run from the date of publication.

[65] Par. modified by Law 20.6.1994; in force from 5.8.1994 - BU 1994, 285.

LOC

1. Municipalities with at least three hundred inhabitants may establish, by regulation, the institution of the municipal council with a number of members not less than 15 and not more than 60. Municipalities with more than 5000 inhabitants must have at least 30 municipal councilors.

2. The council exercises the attributes of the assembly (Art. 13), reserving the right of referendum and initiative.

3. The municipal council may adopt internal operating rules to supplement the provisions of this law. [66]

[66] Par. amended by Law of 3.2.1999; in force since 1.1.2000 – BU 1999, 273.

LOC

1 Citizens of the municipality are eligible for election to the municipal council.

2 The office is incompatible with that of State Councillor, municipal council member or substitute, and employee of the municipality and its entities.

3 Teachers of every level and citizens appointed by the municipality to accessory and non-permanent functions, or who perform accessory tasks within the administration on behalf of the Canton or the Confederation, may also be part of the municipal council.

LOC

… [67]

[67] Art. repealed by L 7.10.1998 - BU 1998, 391; in force from 2.6.1999 - FU 1999, 5138.

LOC

[68] 1 Resignations and waivers of office shall be submitted to the municipal office, which shall transmit them to the municipal council for decision at the next meeting; they must be reasoned.

1bis If the resignation is accepted by the municipal council, the successor may take office at the same meeting in accordance with Article 47. [69]

2 Special law is reserved.

[68] Art. amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

[69] Para. introduced by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

LOC

1 The municipal council is convened by the municipality in its constituent session within thirty days from the proclamation of the results.

2 The session is opened by the eldest council member by age, who calls upon two tellers to form the provisional office.

LOC

[70] Members of the Municipal Council assume office upon the release of a declaration of fidelity to the Constitution and laws, by signing the relevant certificate which is delivered to them by the designated Authority.

[70] Art. amended by L 7.10.1998 - BU 1998, 391; effective from 2.6.1999 - FU 1999, 5138.

LOC

1 The Presidential Office consists of

a) a president;

b) one or two vice-presidents;

c) two tellers.

2 It is appointed annually for the first time at the constituent meeting and subsequently at the opening of the first ordinary session.

3 The offices are not mandatory.

LOC

1 The municipal council shall meet in ordinary session twice a year. [71]

2 The first session shall be convened no later than 30 June and shall in any case deal with the financial statements for the preceding year. [72]

3 The second session, to be held by 31 December, shall in any case deal with the budget for the following year.

4 ... [73]

5 The Council of State, upon a reasoned request from the president, may exceptionally extend the deadlines set forth in paragraphs 2 and 3 for reasons of *force majeure*; requests for extension must be submitted by 31 May and 30 November respectively. [74]

[71] Para. amended by Law of 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

[72] Para. amended by Law of 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

[73] Para. repealed by Law of 14.12.2022; in force since 1.4.2023 - BU 2023, 62; previous amendments: BU 1999, 273; BU 2008, 627; BU 2014, 191.

[74] Para. amended by Law of 14.12.2022; in force since 1.4.2023 - BU 2023, 62; previous amendments: BU 1999, 273; BU 2008, 627; BU 2014, 191.

LOC

1 The municipal council convenes in extraordinary session

a) if the municipal executive deems it appropriate;

b) if at least one-third of the councillors submit a written and reasoned request to the president.

2 The president decides on the regularity and admissibility of the request; in agreement with the municipal executive, the president sets the date of the session and orders its convocation. In case of disagreement, the president’s opinion prevails. [75]

3 The deliberations of sessions convened pursuant to letter b) are subject to the referral procedure provided for in Art. 38 para. 2 for substantive proposals not shared by the municipal executive. Special laws are reserved. [76]

[75] Para. amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[76] Para. amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627; previous amendment: BU 1999, 273.

LOC

1 Ordinary and extraordinary sessions are convened by the president in agreement with the municipal council, with notice posted on the municipal bulletin board and written personal communication to each councilor indicating the place, time, and agenda. In case of disagreement on the date of convocation of the municipal council, the president's opinion prevails. [77]

2 The convocation must be issued with seven days' notice, except in cases of urgency, to be recognized by the municipal council and the president. [78]

3 Urgent convocations must reach councilors by the day preceding the meeting.

[77] Par. amended by L 3.2.1999; in force since 1.1.2000 - BU 1999, 273; previous amendment: BU 1994, 285.

[78] Par. amended by L 20.6.1994; in force since 5.8.1994 - BU 1994, 285.

LOC

1 Meetings shall be held in the place established by the municipal regulations. [79]

2 ... [80]

[79] Para. amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[80] Para. repealed by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

1 Attendance at sessions is mandatory.

2 ... [81]

3 ... [82]

4 If a municipal council member deliberately and continuously evades the duties of their office without legitimate reason, the president must report the case to the supervisory authority. [83]

[81] Para. repealed by L 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[82] Para. repealed by L 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[83] Para. amended by L 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

1 The municipal council cannot validly deliberate unless an absolute majority of its members is present.

2 If the municipal council cannot validly deliberate due to lack of a quorum, the president shall proceed with a new convocation. [84]

3 ... [85]

4 If for two consecutive times the council cannot validly deliberate due to lack of a quorum, the procedure set forth in Art. 53 para. 4 shall be followed.

[84] Para. amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[85] Para. repealed by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

1 The council sessions are public and are chaired by the president or by their substitute.

2 The municipal executive (municipio) participates in corpore or with a delegation, without voting rights.

3 The mayor and the municipal councillors may take part in the discussion only on behalf of the municipal executive and in support of the municipal proposals. [86]

4 For the maintenance of order, the conduct of the public, the exclusion of offenders, and the suspension of sessions, the provisions of Articles 26 and 27 apply.

[86] Para. amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

1 Written messages to the municipal council, duly motivated, must be deposited and transmitted to the municipal councillors at least thirty days before the session. [87]

1bis The message regarding the budget must be transmitted and deposited by October 31st of the year preceding the one to which it refers; the message regarding the annual accounts must be transmitted and deposited by May 15th of the year following the one to which it refers. [88]

1ter The municipal regulations may provide for the transmission and deposit before the deadlines set out in paragraph 1bis. [89]

2 Except in cases where urgency is requested and granted, messages cannot be discussed and voted upon until after examination and preliminary opinion by a committee of the municipal council.

Withdrawal and Referral [90]

[87] Para. amended by Law of 14.12.2022; in force since 1.4.2023 - BU 2023, 62; previous amendments: BU 1999, 273; BU 2008, 627; BU 2014, 191.

[88] Para. introduced by Law of 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

[89] Para. introduced by Law of 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

[90] Marginal note amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

[91] 1 Messages, with the exception of those regarding the preliminary and final accounts, may be withdrawn before the municipal council's deliberation.

2 With a simple majority resolution, the municipal council may refer messages back to the municipality, with the exception of those regarding the preliminary and final accounts.

[91] Art. amended by Law of 17.2.2014; in force since 1.9.2014 - BU 2014, 191; previous amendment: BU 2008, 627.

LOC

... [92]

Urgency and amendments [93]

[92] Article repealed by L 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[93] Marginal note amended by L 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

1. The municipal council may not deliberate on matters not included in the agenda unless urgency is approved by an absolute majority of its members. Urgency may not be declared for motions or during the constitutive session. [94]

2. For proposed amendments formulated on matters on the agenda, the procedure set out in Art. 38 para. 2 is applicable.

[94] Para. modified by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627; previous modification: BU 1999, 273.

LOC

[95] 1 The municipal council votes and makes appointments by show of hands or otherwise in an open manner. Paragraphs 2-4 and special laws are reserved. [96]

2 It shall vote by roll call or by secret ballot if decided by a majority of voters before each vote.

3 In matters concerning the granting of municipal citizenship, the voting system is regulated by the municipal regulations.

4 For appointments according to Art. 13 para. 1 lit. p), a secret ballot shall be used if the number of candidates exceeds the number of offices; the implementing regulations shall govern aspects relating to the scrutiny and validity of ballots.

[95] Art. amended by L 10.4.2018; in force since 1.10.2018 - BU 2018, 254.

[96] Para. amended by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

LOC

[97] 1 Resolutions are adopted by a majority of votes cast and must receive the affirmative vote of at least one third of the council members. The following paragraphs are reserved.

2 The matters referred to in letters d, e, g, h, i, l and m of Art. 13 and in Articles 192a and 193f must receive the affirmative vote of an absolute majority of the council members. [98]

3 In case of a tie in resolutions referred to in para. 1, the vote shall be repeated in the subsequent meeting; if the result is still a tie or if the required number of votes is not reached, the proposal shall be deemed rejected.

4 Council members excluded from voting under Article 32 are not counted in the number of voters. [99]

5 Regarding the subject matter of Art. 13 para. 1 letter n), the provisions of the Law on Ticinese Citizenship and Communal Affiliation of November 8, 1994 (LCCit) are reserved.

6 Elections within the meaning of Art. 13 para. 1 letter p) are conducted under the absolute majority system. Art. 31a is applicable.

[97] Art. amended by L 10.4.2018; in force since 1.10.2018 - BU 2018, 254; previous amendment: BU 2017, 412.

[98] Para. amended by L 19.11.2018; in force since 1.7.2019 - BU 2019, 76.

[99] Para. amended by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

LOC

[100] 1 The municipal secretary is responsible for keeping the minutes; they are drawn up in accordance with art. 24.

2 The content relating to art. 24 letter c) must be read and approved at the end of each agenda item.

3 The resolutions are signed by the president, the secretary, and the scrutineers at the end of the session.

4 The municipal regulations establish the procedures for approving the summary of discussions with voting declarations.

5 The minutes of the summary of discussions must be transmitted to all municipal councillors together with the reports.

[100] Art. modified by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

The city council may revoke a resolution, with the vote of the absolute majority of the members, reserving the rights of third parties.

LOC

In the cases provided for by Article 32, a councilor cannot take part in either the discussion or the vote.

LOC

[101] The municipal by-law may provide for the institution of written interpellations by municipal councillors and regulates the relevant procedures. In its responses to interpellations, the Municipal Council shall adhere to transparent communication: it shall provide information in a proportionate, objective, and complete manner, clearly distinguishing between data and assessments, indicating sources, without omitting essential elements or concealing negative aspects. Should a legal provision or a superior public interest prevent it from responding to certain questions, the Municipal Council shall expressly indicate the existence and exact scope of such impediment.

[101] Art. modified by L 23.1.2017; in force since 1.6.2017 - BU 2017, 65.

LOC

1 Every council member may interpellate the municipal executive on matters of communal interest.

2 The municipal regulations may stipulate that interpellations must be in written form.

3 The municipal executive, as a rule, responds immediately; if the interpellation is submitted in written form, including in electronic format, at least 7 days before the session, the municipal executive is obliged to respond during the same session. [102]

4 The interpellation is deemed settled with the municipal executive's response. The interpellating council member may declare themselves satisfied or unsatisfied; a brief rejoinder from the interpellating member and a surrejoinder from the municipal executive are permitted.

A general discussion may take place if the municipal council so decides. [103]

5 In its responses to interpellations, the municipal executive adheres to transparent communication: it provides information in a proportionate, objective, and complete manner, clearly distinguishing between data and assessments, indicating sources, without omitting essential elements or concealing negative aspects. Should a legal provision or a superior public interest prevent it from answering specific questions, the municipal executive shall expressly indicate the existence of such impediment. [104]

[102] Para. amended by Law of 24.3.2015; in force since 15.5.2015 - BU 2015, 224.

[103] Para. amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[104] Para. introduced by Law of 23.1.2017; in force since 1.6.2017 - BU 2017, 65.

LOC

[105] 1 Every council member may submit in writing, in the form of a motion, proposals on matters within the competence of the Municipal Council that are not on the agenda; proposals for multipliers or amendments thereto are excluded. [106]

2 These must be immediately referred for examination to a permanent or special commission, subject to the municipality's obligation to prepare

a) a written preliminary opinion on the admissibility of the motion within one month;

b) a written preliminary opinion on the content of the motion within four months; if the municipality does not intend to express an opinion on the content, it must also communicate this within the same period. [107]

3 If the motion is referred to a special commission, the proposer shall be a member thereof; in any case, they have the right to be heard.

4 The municipality, at every stage of the procedure, must cooperate with the commission by providing the necessary documentation and assistance.

5 The commission's report must be presented within six months, starting from the expiry of the deadlines referred to in paragraph 2.

6 The municipality must express its opinion in writing on the commission's conclusions within two months.

[105] Art. amended by L 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[106] Par. amended by L 4.11.2019; in force since 1.1.2025 - BU 2020, 13; previous amendment: BU 2012, 157.

[107] Par. amended by L 13.3.2019; in force since 1.7.2019 - BU 2019, 189.

LOC

1 The municipal council appoints, every four years at its constitutive meeting, the management committee and other permanent committees as provided for in the municipal regulations.

2 When the municipal council has 30 or more members, the permanent committees must be composed of at least seven members.

3 The municipal regulations establish the number of members, the forms of convocation, and the functioning.

LOC

It is the Municipal Council's prerogative to appoint special commissions at any time for the examination of specific problems.

Meetings of commissions [108]

[108] Marginal note amended by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

LOC

1 The sittings of the committees are valid if the absolute majority of the members is present.

1bis Sittings are held in person. For justified reasons, committees are empowered to meet virtually via videoconference or to authorise the participation of their members in this form; in such cases, the decision-making and minute-taking procedures of this article and Article 71 must be safeguarded, and the confidentiality, security, and integrity of data must be guaranteed. [109]

2 The vote on the report takes place by an absolute majority of those present. In the event of a tie, the President's vote, or that of their deputy, shall be decisive.

3 The committees shall keep minutes of their meetings. [110]

4 Participation in committee sittings is mandatory, except in cases of absence for legitimate reasons. [111]

[109] Para. introduced by Law of 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

[110] Para. introduced by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

[111] Para. introduced by Law of 12.4.2022; in force since 1.9.2022 - BU 2022, 165.

LOC

[112] 1 The commission shall prepare a written report with the related proposals and deposit it with the chancellery at least seven days before the session of the assembly or the municipal council, respectively.

2 The chancellery shall immediately transmit the reports to the municipal executive and to the individual municipal councillors.

3 One or more minority reports may be submitted.

[112] Art. amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

1 The management committee exercises the attributes established by Arts. 179, 181 et seq. [113]

2 The municipal regulations or, from time to time, the municipal council, may entrust it with other tasks.

Proportional representation; groups [114]

[113] Para. amended by Law of 10.12.2018; in force since 1.7.2019 - OJ 2019, 69; previous amendment: OJ 2008, 627.

[114] Marginal note amended by Law of 7.5.2008; in force since 1.1.2009 - OJ 2008, 627.

LOC

[115] 1 The groups making up the council must be proportionally represented in the committees; the communal regulations apply to substitute members.

2 A group consists of three or more councillors elected from the same list. [116]

3 Councillors belonging to lists with an insufficient number of elected members to form a group may constitute mixed groups.

4 The formation of a mixed group must be communicated to the communal chancellery at least five days before the constituent meeting.

5 Seats in the committees are allocated proportionally among the groups based on the number of seats they have obtained, according to the allocation system for the election of the Municipal Council established by the Law on the Exercise of Political Rights of 19 November 2018, with the variation that groups which have not reached the quota also participate in the allocation by virtue of the largest fraction. [117]

6 Members are nominated by their respective groups; if the number of nominated members differs from the number of entitled seats, the municipal council shall decide. Groups may replace members in the committees during the legislative term. [118]

[115] Art. amended by L 7.11.1994; in force since 20.12.1994 - BU 1994, 631.

[116] Para. amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

[117] Para. amended by L 19.11.2018; in force since 1.9.2019 - BU 2019, 293; previous amendment: BU 2008, 627.

[118] Para. amended by L 21.9.2010; in force since 1.1.2012 - BU 2010, 542.

LOC

1 The president shall publish the resolutions of the municipal council in the municipal register within five days, indicating the means and terms of appeal, as well as the terms for exercising the right of referendum. [119]

2 The terms shall run from the date of publication.

[119] Paragraph amended by Law of 20.6.1994; in force since 5.8.1994 - BU 1994, 285.

LOC

1 Resolutions of the municipal council referred to in letters a, d, e, g, h, i and m of Art. 13 and in Articles 192a and 193f, as well as in cases established by special laws, are subject to referendum, provided that at least 15% of the citizens, up to a maximum of 3000 citizens, request it. [120]

2 The number of citizens is calculated based on those registered in the catalogue at the time of the resolution's publication on the municipal bulletin board, excluding citizens residing abroad. [121]

3 The request for a referendum must be submitted in writing to the Municipality within sixty days from the date of publication of the resolution on the municipal bulletin board and must specify the resolution for which the referendum is requested. [122]

4 Within one month of its submission, the Municipality shall examine whether the request is regular and admissible and shall publish its decision on the bulletin board. [123]

5 Once regularity and admissibility are recognised, it shall submit the resolution to a popular vote at the latest within five months from the publication of the decision on the bulletin board. [124]

[120] Paragraph amended by Law of 19.11.2018; in force since 1.7.2019 – BU 2019, 76; previous amendments: BU 2004, 481; BU 2009, 275.

[121] Paragraph amended by Law of 8.11.2004; in force since 31.12.2004 – BU 2004, 481.

[122] Paragraph amended by Law of 24.9.2020; in force since 1.3.2021 – BU 2020, 387; previous amendments: BU 2001, 265; BU 2004, 481; BU 2009, 275.

[123] Paragraph amended by Law of 3.2.1999; in force since 1.1.2000 – BU 1999, 273.

[124] Paragraph amended by Law of 15.4.2013; in force since 1.1.2015 – BU 2013, 484; previous amendments: BU 1998, 391; FU 1999, 5138; BU 1999, 273.

LOC

[125] 1 Popular initiatives may be proposed on the matters referred to in letters a, d, e, g, h, i and m of Art. 13 and in Articles 192a and 193f, as well as in cases established by special laws. [126]

2 Citizens intending to propose a popular initiative must deposit the text, signed by at least three promoters, with the municipal chancery, which shall immediately publish it on the official notice board.

The promoters shall designate a representative authorized to receive official communications and to withdraw the initiative at any time, at the latest within eight days of the municipal council’s deliberations. The collection of signatures must take place within one hundred days of the initiative’s deposit with the municipal chancery. [127]

3 The request must be submitted in writing to the Municipal Council, signed by at least 15% of the citizens, up to a maximum of 3000 citizens. [128]

4 In calculating the number, account shall be taken of citizens registered in the electoral roll at the time the text is deposited by the promoters, excluding citizens abroad. [129]

5 Within one month of submission, the Municipal Council shall examine whether the request is regular and admissible and shall publish its decision on the official notice board. Within sixty days of publication, the Municipal Council shall submit it to the Municipal Council, possibly accompanied by a counter-proposal. [130]

6 If it concerns legislative provisions, it may be submitted in generic form or in elaborated form. [131]

Examination and Decision by the Municipal Council [132]

[125] Art. amended by L 20.4.1994; in force from 3.6.1994 - BU 1994, 152.

[126] Para. amended by L 19.11.2018; in force from 1.7.2019 - BU 2019, 76.

[127] Para. amended by L 24.9.2020; in force from 1.3.2021 - BU 2020, 387; previous amendment: BU 2009, 275.

[128] Para. amended by L 21.4.2009; in force from 1.7.2009 - BU 2009, 275; previous amendment: BU 2004, 481.

[129] Para. amended by L 8.11.2004; in force from 31.12.2004 - BU 2004, 481.

[130] Para. amended by L 4.4.2000; in force from 9.6.2000 - BU 2000, 207; previous amendment: BU 1998, 391; FU 1999, 5138.

[131] Para. amended by L 4.4.2000; in force from 9.6.2000 - BU 2000, 207; previous amendment: BU 1998, 391; FU 1999, 5138.

[132] Marginal note amended by L 7.10.1998 - BU 1998, 391; in force from 2.6.1999 - FU 1999, 5138.

LOC

[133] 1 The Municipal Council decides, after examination and preliminary opinion by one of its commissions, on the initiative request within four months from the publication in the official gazette of the decision on the regularity and admissibility of the initiative request.

2 If the legislative initiative request is presented in a generic form, the Municipal Council is obliged to draft the project in line with the request.

3 Whatever the form of the initiative, the Municipal Council may propose a counter-project. The municipal executive may in any case submit its written observations on the initiative and on the counter-project before the Municipal Council's decision.

[133] Art. modified by Law of 4.4.2000; in force from 9.6.2000 - BU 2000, 207; previous modifications: BU 1994; 285; BU 1998, 391; FU 1999, 5138.

LOC

[134] **1** If the Municipal Council adheres to the initiative, it is deemed accepted and the consultation does not take place. If it does not adhere, it is submitted to a popular vote at the latest within five months from the publication of the Municipal Council's resolution. [135]

**2** If the Municipal Council opposes the popular initiative with its own counter-proposal, the citizens entitled to vote must decide, in a single ballot, whether they prefer the initiative or the counter-proposal to the existing law; they also have the faculty to accept or reject both proposals and to express their preference in the event that both the initiative and the counter-proposal are accepted.

**3** The absolute majority is ascertained separately for each question.

Questions left unanswered are not taken into account.

**4** If both the initiative and the counter-proposal are accepted, the outcome of the third question is decisive. The text that, according to the answers to this question, has gathered the greatest number of votes from the people comes into force.

[134] Art. introduced by Law of 7.10.1998 - BU 1998, 391; in force since 2.6.1999 - FU 1999, 5138.

[135] Para. amended by Law of 15.4.2013; in force since 1.1.2015 - BU 2013, 484; previous amendments: BU 1998, 391; FU 1999, 5138; BU 2000, 207.

LOC

1 The signatories of the initiative may authorize one or more proposers to withdraw it, either in favor of a counter-proposal, or unconditionally.

2 To be valid, the authorization must be mentioned in the lists intended for the collection of signatures.

3 The initiative may be withdrawn at any time, but no later than eight days after the publication on the municipal bulletin board of the municipal council's resolution not to adhere to the initiative. [136]

4 The mayor shall immediately publish the withdrawal of the initiative on the municipal bulletin board.

[136] Para. amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

[137] For the submission of initiative and referendum requests, the collection, deposit, and verification of signatures, as well as for voting, the provisions of the Law on the Exercise of Political Rights are applicable by analogy.

[137] Art. modified by Law 7.10.1998 - BU 1998, 391; in force since 2.6.1999 - FU 1999, 5138.

LOC

[138] The Municipalities transmit the results of the success, receivability, eventual withdrawal, and outcome of the vote on initiatives and referendums to the State Chancellery.

[138] Art. introduced by Law of 8.11.2021; in force since 14.1.2022 -BU 2022, 17.

LOC

1 The Municipal Council performs executive functions, collectively managing municipal affairs based on the powers provided by law. [140]

2 It is composed of an odd number of members, chosen from among the citizens of the municipality, with a maximum of seven.

3 The office is mandatory.

[140] Art. amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

1 In municipalities where there is a three-member municipal council, two substitutes are designated.

2 In other municipalities, the municipal regulations may provide for substitutes in a number not exceeding two-thirds of the members of the municipal council.

LOC

Persons ineligible to hold the office of municipal councillor include

a) State Councillors and the State Chancellor;

b) judicial magistrates; [141]

c) Cantonal Administration officials designated by the Council of State; [142]

d) teachers appointed by the municipality;

e) employees of the municipality and its undertakings.

[141] Subparagraph amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273; previous amendment: BU 1992, 349.

[142] Subparagraph amended by Law of 19.11.2018; in force since 1.9.2019 - BU 2019, 293; previous amendments: BU 1992, 42; BU 2012, 307.

LOC

[143] 1 Spouses, registered partners, de facto cohabitants, parents and children, siblings, parents-in-law with sons-in-law and daughters-in-law, uncles and nieces/nephews by blood, and brothers/sisters-in-law may not be members of the same municipal executive.

2 This rule also applies to municipal substitutes.

3 The Council of State may grant exemptions to municipalities with fewer than 300 inhabitants.

[143] Art. amended by Law 7.5.2008; in force from 1.1.2012 - BU 2008, 627; previous amendment: BU 2007, 575.

LOC

… [144]

[144] Art. repealed by Law 7.10.1998 - BU 1998, 391; in force from 2.6.1999 - FU 1999, 5138.

LOC

1 Mayors, municipal councilors, and substitutes may resign from office for justified reasons, in particular: [145]

a) having held office for the entire immediately preceding legislative period, including in another municipality; [146]

b) reaching the age of 65; [147]

c) health reasons or other justified reasons. [148]

2 Resignation from the office of mayor automatically entails resignation from the office of municipal councilor.

Resignation procedure and renunciation of office [149]

[145] Phrase amended by L 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[146] Sub-paragraph amended by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

[147] Sub-paragraph amended by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

[148] Sub-paragraph amended by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

[149] Marginal note amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

[150] 1 Resignations for the reasons set forth in Art. 85 para. 1 lit. a) and b) shall be submitted to the municipal council and shall take effect two months after their submission.

2 The Council of State shall decide, upon prior opinion of the municipal council, on the resignations of those invoking the reason in Art. 85 para. 1 lit. c) and on the relinquishment of office.

3 Special law is reserved.

[150] Art. amended by L 2.12.2008; in force from 27.1.2009 - BU 2009, 21; previous amendment: BU 2008, 627.

LOC

… [151]

[151] Art. repealed by L 7.10.1998 - BU 1998, 391; in force from 2.6.1999 - FU 1999, 5138.

LOC

[152] 1 The Mayor, the municipal councillors and the substitutes remain in office for four years and are always eligible for re-election.

2 They assume office by making a declaration of loyalty to the Constitution and to the laws before the Justice of the Peace.

[152] Art. amended by L 7.10.1998 - BU 1998, 391; in force since 2.6.1999 - FU 1999, 5138.

LOC

1 The municipal council meets in its constitutive session after the election of the mayor.

2 It appoints, from among its members, the deputy mayor for the four-year term and proceeds with the duties specified in Article 13 paragraph 1 letter p, 90 and 91. [153]

[153] Para. amended by Law of 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

LOC

1 The municipal council is obliged to establish departments to facilitate the examination of matters falling within its competence.

2 No member of the municipal council may refuse the department assigned to them.

3 The assignment of departments may be modified during the four-year term by a municipal council decision passed by a majority of those present. [154]

4 An individual member of the municipal council may not make binding decisions.

[154] Para. modified by Law of 7.5.2008; in force from 1.1.2009 - BU 2008, 627.

LOC

1 The municipal council appoints the commissions and delegations required by law or regulation, and any others that may become necessary for the oversight of special branches of the administration and for the study of matters of particular importance. Article 192c is reserved. [155]

2 Each commission and delegation must include a municipal council member, usually in the capacity of president. [156]

3 The municipal council decides on the advisability of availing itself of the advisory support of the commissions and delegations. Special laws and the provisions of the municipal regulations according to Art. 4 are reserved. [157]

4 Commissions and delegations keep minutes of their meetings.

[155] Para. modified by Law 19.11.2018; in force since 1.7.2019 - BU 2019, 76.

[156] Para. modified by Law 20.6.1994; in force since 5.8.1994 - BU 1994, 285.

[157] Para. modified by Law 7.5.2008; in force since 1.1.2009 - BU 2008, 627; previous modification: BU 1999, 273.

LOC

1. Municipal council sessions must be held in the premises designated for that purpose, not for private use.

2. If special reasons justify it, they may exceptionally be held in another premises that is not a public establishment.

LOC

1 The Municipal Council sets its ordinary meetings for specific days of the week or month.

2 The Municipal Council is also convened by the mayor

a) when he deems it necessary;

b) upon the request of at least one-third of the municipal councillors.

In the latter case, the mayor shall comply within three days, under threat of the disciplinary sanctions referred to in Art. 197. [158]

3 If the deadline passes without action, the meeting may be convened by the deputy mayor or a municipal councillor.

[158] Subparagraph amended by Law of 20.6.1994; in force since 5.8.1994 - BU 1994, 285.

LOC

1 The municipal council can validly deliberate if at least an absolute majority of the municipal council members attend the meeting.

2 Furthermore, in the cases provided for in letters a) and b) of art. 93, if the municipal council members have been notified at their domicile at least 24 hours before the meeting.

2bis Meetings are held in person. For justified reasons, the Municipal Council is empowered to meet virtually via videoconference or to authorize the participation of its members in this form; in such cases, the decision-making and minute-taking procedures of this chapter must be safeguarded, and confidentiality, security, and data integrity must also be guaranteed. [159]

3 If one or more municipal council members, with the declared aim of preventing a deliberation due to the absence of an absolute majority, abandon the meeting, the item under discussion will be postponed to the next meeting.

4 Should the case recur, the deliberation may be validly taken by those present.

[159] Para. introduced by Law of 14.12.2022; in force from 1.4.2023 - BU 2023, 62.

LOC

1 Substitute members are called at the beginning of the meeting if an absolute majority of the municipal councilors is not present, and only in the number necessary to form it.

2 If the municipal council consists of three members, the substitute must also be called in the absence of even a single municipal councilor.

3 Substitute members are also convened during the meeting if, pursuant to Article 100, the absolute majority is no longer met.

4 Substitute members are designated by lot, primarily from among those belonging to the group or groups represented by the absent municipal councilors.

LOC

1 Attendance at sessions is mandatory.

2 ... [160]

3 If the municipal councilor deliberately and continuously shirks the duties of their office without legitimate reason, the municipality shall report the case to the supervisory authority. [161]

[160] Paragraph repealed by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[161] Paragraph amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

If for two consecutive times, despite the convocation of members and their substitutes, an absolute majority is not present, the municipality may validly deliberate on the matters placed for the third time on the agenda, regardless of the number of those present.

LOC

1 The municipal sessions are chaired by the mayor; he is responsible for their preparation. [163]

2 He ensures the maintenance of good order and the regularity of deliberations.

3 In discussions, the mayor speaks first, followed by the reporter if one has been designated, and then the other municipal councillors.

4 Votes are taken in an open manner; if conducted by roll call, municipal councillors vote in reverse order of seniority of office, subordinately by age, and the mayor votes last.

5 Appointments falling within their competence must be conducted by secret ballot, if a municipal councillor so requests.

6 For the preparation and conduct of sessions, the municipal council may adopt an electronic document management system, provided that the confidentiality, security, and integrity of the data are guaranteed. Article 104 is also reserved. [164]

[163] Para. amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

[164] Para. introduced by Law of 17.2.2014; in force since 1.9.2014 - BU 2014, 191.

LOC

1. **Resolutions of the Municipal Council are adopted by a majority of those present; municipal councillors cannot abstain from voting.**

2. **If there are multiple proposals, a series of contingent votes shall be taken.**

3. **In the event of a tie, a second vote shall be held at a subsequent meeting.**

4. **If the result is still a tie, the vote of the mayor or his/her deputy shall be decisive. If the vote is secret, the outcome shall be decided by lot.**

LOC

1 A member of the municipal council may not be present during discussions and voting on matters concerning their personal interest and that of their relatives, in accordance with Art. 83.

2 Para. 1 does not apply in the context of a total revision procedure of the master plan, excluding deliberations on individual aspects. [165]

3 The interest of a public law entity and of a corporation (Gremio) or private law entity with idealistic purposes and without economic aims does not create a conflict of interest for its members. [166]

4 However, a conflict does exist for administrators and employees with managerial functions of legal entities having a profit-making purpose. [167]

[165] Para. amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

[166] Para. introduced by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

[167] Para. introduced by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

A member of the municipal council cannot assume, either directly or indirectly, works, supplies, or mandates in favor of the municipality.

LOC

The municipality may revoke a resolution with the vote of the majority of its members, subject to the rights of third parties.

LOC

1 The minutes must be kept in a register, drawn up on the spot, read, approved, and signed by the mayor and the secretary.

2 They must contain the date of the meeting, the names of those present, the resolutions adopted, the votes cast, and a summary of the discussion.

3 Each municipal councilor may have their vote recorded therein, on the spot.

4 The municipal council has the power to decide that the summary of the discussion be minuted separately, transcribed into a register, and approved at the subsequent meeting.

LOC

[168] Members of the municipal council, its commissions, and delegations must observe the necessary discretion regarding deliberations, documents, and information of which they become aware in the exercise of their office, as well as absolute secrecy regarding discussions and personal evaluations expressed during the session of the municipal council and its commissions or delegations.

[168] Art. amended by Law of 7.5.2008; in force from 1.1.2009 - BU 2008, 627.

LOC

[169] 1 The member of the municipal council, its commissions and delegations, and the employee are obliged to report to the criminal prosecution authorities, their superiors, or the municipality any crimes and offenses prosecutable ex officio that they ascertain or that are reported to them in the exercise of their function.

2 In the case of a report to their superiors or to the municipality, the obligation to report falls upon them.

3 Reporting obligations provided for by other laws remain reserved.

Inspection of documents [170]

[169] Art. amended by L 13.12.2021; in force since 1.3.2022 - BU 2022, 49; previous amendment: BU 2010, 251.

[170] Marginal note amended by L 17.2.2014; in force since 1.9.2014 - BU 2014, 191.

LOC

1 Municipal councillors have the right to inspect, in the office or archive, all acts concerning the municipal administration. Procedures for the preparation and conduct of sittings through an electronic document management system, in accordance with Art. 98, are reserved. [171]

2 The same right applies to the commissions of the assembly or the municipal council or their delegations for matters within their competence, during the period between the dispatch of the message and the delivery of the written report.

3 An identical right applies to municipal commissions for matters within their competence during the period between the summons and the meeting. [172]

4-6 … [173]

[171] Para. amended by Law of 17.2.2014; in force since 1.9.2014 - BU 2014, 191.

[172] Para. amended by Law of 20.6.1994; in force since 5.8.1994 - BU 1994, 285.

[173] Para. repealed by Law of 15.3.2011; in force since 1.1.2013 - BU 2012, 427; previous amendment: BU 1994, 285.

LOC

[174] The municipal executive, reserving the powers delegated in accordance with this law and the municipal regulations

a) plans the activities of the municipality, directs the municipal administration, and takes all measures within its competence to protect the interests of the municipality, including administrative procedures;

b) proposes, executes, or causes to be executed the resolutions of the municipal assembly and the municipal council;

c) informs the municipal assembly or the municipal council of decisions taken when requested to do so;

d) performs the duties conferred upon it by cantonal and federal laws, decrees, and resolutions, as well as by municipal regulations;

e) maintains and updates, in the forms prescribed by laws and regulations, the civil registers, the register of population and businesses, as well as other registers, and manages the municipal archive. [175]

[174] Art. amended by Law of 7.5.2008; in force since 1.1.2009 - Official Gazette 2008, 627; previous amendment: Official Gazette 1999, 273.

[175] Letter amended by Law of 15.3.2011; in force since 1.6.2012 - Official Gazette 2012, 129.

LOC

1 The municipal council exercises local police functions, subject to the delegated powers in accordance with the present law and the municipal regulations. [176]

2 These particularly concern

a) the maintenance of order and public peace, the suppression of manifestly illegal actions, and measures dictated by a state of necessity;

b) the protection of public health and hygiene;

c) measures aimed at managing municipal assets, ensuring the use of common goods, and regulating their increased and exclusive use;

d) measures aimed at regulating traffic within the municipal territory, subject to federal and cantonal law;

e) police functions that cantonal and federal legislation devolves to municipal councils.

3 ... [177]

4 The municipal regulations or special regulations shall establish the relevant fees or tariffs.

5 The Law on collaboration between the Cantonal Police and the Municipal Police of 16 March 2011 and its implementing regulations are reserved. [178]

[176] Para. amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

[177] Para. repealed by Law of 17.2.2014; in force since 1.9.2014 - BU 2014, 191.

[178] Para. introduced by Law of 17.2.2014; in force since 1.9.2014 - BU 2014, 191.

LOC

… [179]

[179] Art. repealed by L 17.2.2014; in force from 1.9.2014 - BU 2014, 191.

LOC

[180] The mayor, the members of the municipal council, and municipal officials designated by the municipal council are appointed as official agents to participate in house searches carried out in accordance with Articles 48 and 49 of the Federal Act on Administrative Criminal Law of 22 March 1974.

General danger. Mandatory services [181]

[180] Art. introduced by L 20.4.2010; in force since 1.1.2011 - BU 2010, 251.

[181] Marginal note amended by L 10.12.2018; in force since 1.7.2019 - BU 2019, 69.

LOC

1 In the event of public danger, the municipality may request persons present in the municipality to provide assistance.

2 Recalcitrants shall be subject to a fine of up to CHF 500.—, without prejudice to criminal proceedings for disobedience to decisions of the authorities. [182]

3 The municipal regulations may provide for exceptional cases in which citizens may be obliged by the municipality to provide days of work, even gratuitously. [183]

[182] Para. amended by Law of 7.5.2008; in force since 1.1.2009 - Official Bulletin 2008, 627.

[183] Para. introduced by Law of 10.12.2018; in force since 1.7.2019 - Official Bulletin 2019, 69.

LOC

[184] 1 In the administration of the municipality, the municipal executive council specifically exercises the following functions

a) prepares the annual budget in accordance with the provisions of the law; [185]

b) ensures the collection of taxes, proceeding with enforcement measures against defaulters at the latest within the second year after they have fallen due;

c) provides for the collection of credits and the payment of commitments within the limits of the budget, the investment of capital, the incurrence and renewal of loans according to the municipality’s liquidity needs; [186]

d) enforces municipal regulations;

e) appoints municipal employees;

f) deliberates on public procurement matters;

g) provides prior notice to the municipal assembly or council of all matters within their competence;

h) administers municipal enterprises, bequests, and municipal assets and annually requests a management report if the administration is entrusted to third parties; [187]

i) issues certificates provided for by laws and regulations.

l) protects the interests of the municipality and its organs in civil, criminal, and administrative proceedings, informing the municipal assembly or council;

m) maintains one or more current accounts through which to make payments and collections referred to in letters b) and c). [188]

The competences delegated according to this law and the municipal regulations for the competences under letters b, c, d, f, h and i are reserved. [189]

2 The municipal executive council exercises the decision-making powers delegated to it pursuant to Art. 13 para. 2.

3 The municipal regulations designate the employees authorized to collect cash and those entitled to collective signature with the mayor or deputy mayor for operations related to the municipality's accounts. [190]

4 The municipal executive council formalizes the collection and payment procedures referred to in letters b) and c) of paragraph 1 in an internal directive. [191]

[184] Art. amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627; previous amendment: BU 1999, 273.

[185] Lit. amended by Law of 14.2.2012; in force since 20.4.2012 - BU 2012, 157.

[186] Lit. amended by Law of 10.12.2018; in force since 1.7.2019 - BU 2019, 69.

[187] Lit. amended by Law of 19.11.2018; in force since 1.7.2019 - BU 2019, 76.

[188] Lit. introduced by Law of 10.12.2018; in force since 1.7.2019 - BU 2019, 69.

[189] Sentence amended by Law of 19.11.2018; in force since 1.7.2019 - BU 2019, 76.

[190] Para. introduced by Law of 10.12.2018; in force since 1.7.2019 - BU 2019, 69.

[191] Para. introduced by Law of 10.12.2018; in force since 1.7.2019 - BU 2019, 69.

LOC

The mayor shall, within five days, arrange for the posting on the municipal bulletin board of resolutions whose publication is required by law or when the general interest so demands.

LOC

1 The municipal council informs the population about communal issues of particular interest.

2 Articles 104 and 105 and the provisions of municipal regulations pursuant to Article 4 are reserved. [192]

[192] Para. amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

[193] Art. repealed by Law 20.2.2001; in force from 1.5.2001 - BU 2001, 99; previous amendment: BU 1999, 273.

LOC

… [194]

[194] Article repealed by Law 20.2.2001; in force from 1.5.2001 - BO 2001, 99; previous amendment: BO 1998, 126.

LOC

… [195]

[195] Art. repealed by Law 20.2.2001; in force from 1.5.2001 - BU 2001, 99.

LOC

… [196]

[196] Art. repealed by L 10.12.2018; effective from 1.7.2019 - BU 2019, 69; previous amendments: BU 1999, 273; BU 2008, 627.

LOC

1. For the issuance of acts, documents, extracts, duplicates, and certificates, the municipality collects chancellery fees, determining their amount and payment methods by ordinance.

2. The municipal regulation establishes the amount of fees for services and interventions of the municipality requested by private individuals and which fall outside the scope of normal duties.

LOC

[197] The municipal ordinance establishes the reimbursement of out-of-pocket expenses, representation expenses, and the remuneration due to the members of the municipality, taking adequate account of the work required for the fulfillment of the public mandate.

[197] Art. amended by L 7.5.2008; in force from 1.1.2009 - BU 2008, 627.

LOC

1 The mayor represents the municipality, presides over the municipal executive, coordinates the activity of the municipal executive college and directs the administration with the powers conferred by law. [198]

2 ... [199]

3 He ensures the execution of municipal resolutions, supervises the activity of employees and, in urgent cases, takes the necessary measures, submitting his actions, as soon as possible, to the ratification of the municipal executive.

4 The mayor immediately informs the relevant Department if he deems a municipal decision manifestly contrary to laws or regulations.

[198] Para. amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627

[199] Para. repealed by Law of 28.11.2005; in force since 1.1.2006 - BU 2006, 30.

LOC

[200] In particular, the mayor, subject to the powers delegated according to the present law and the municipal regulations in relation to sub-paragraphs d, e, f

a) ...;

b) is responsible for the management and transmission to the recipients, for their duties, of correspondence, petitions, reports, and requests addressed to the municipality;

c) reports to the competent authorities crimes of public action that occur within the municipal jurisdiction;

d) signs, jointly with the municipal secretary, the acts of the municipality and ensures their transmission;

e) orders the display of governmental acts and those of the municipality in accordance with art. 111;

f) issues, jointly with the secretary, certificates of domicile and electoral capacity;

g) takes the measures conferred upon him by the LAC.

[200] Art. amended by L 7.5.2008; in force from 1.1.2009 - BU 2008, 627; previous amendment: BU 1999, 273.

LOC

[201] In case of absence, the Mayor is replaced by the Vice-Mayor and, in the absence of the latter, by the municipal councillor with the longest tenure in office, and secondarily by age.

[201] Art. amended by L 28.11.2005; in force since 1.1.2006 - BU 2006, 30.

LOC

In urgent cases requiring the intervention of the Mayor, any municipal officer present must act on their behalf, making an immediate report to the Mayor.

LOC

123 ... [202]

[202] Art. repealed by Law 3.2.1999; effective from 1.1.2000 - BU 1999, 273.

LOC

[203] 1 Whoever, following an appointment, finds themselves in a case of incompatibility provided for by Articles 43 and 82, must opt for one of the offices.

2 If they do not opt within fifteen days, it is presumed that they have renounced the appointment.

3 The fifteen-day period starts from the date on which the act of appointment becomes final.

4 In the case of election, the special law is applicable.

[203] Article amended by Law 7.5.2008; in force from 1.1.2009 - BU 2008, 627.

LOC

The municipal council appoints every four years the municipal secretary and the municipal employees provided for by special laws or regulations.

LOC

1 Employees of the municipality are appointed by the municipal council following a public competition announced on the official bulletin board for a period of at least seven days.

2 The municipal council may hire other persons on a contractual basis in case of necessity, according to the procedures set out in the municipal regulations. Competencies delegated according to this law and the municipal regulations are reserved. [204]

[204] Para. amended by Law of 7.5.2008; in force since 1.1.2009 - BO 2008, 627.

LOC

[205] 1 The term of appointment for all municipal employees, including those appointed during the four-year period, expires six months after the municipal elections. Article 135 paragraph 3 is reserved. [206]

2 Unless an extension is granted by the Council of State, reconfirmation is presumed if, within six months of the elections, the municipal executive does not notify the employee, stating the reasons, of the non-reconfirmation; in any case, the notice periods under Article 132 must be observed.

3 Non-reconfirmation may only occur for justified reasons. Employees’ right to be heard must be guaranteed.

[205] Art. modified by Law of 18.10.2010; in force since 1.1.2011 - BU 2010, 541.

[206] Para. modified by Law of 17.2.2014; in force since 1.9.2014 - BU 2014, 191.

LOC

[207] The appointment of municipal employees obtained through fraudulent maneuvers is void.

[207] Article amended by Law 7.5.2008; in force from 1.1.2009 - BU 2008, 627.

LOC

[208] Before taking office, the municipal secretary and employees authorized to prepare expert opinions or contravention reports, as well as those designated by the municipal regulations, shall issue a declaration of fidelity to the Constitution and to the laws, by signing the relevant certificate handed to them by the Municipality.

[208] Art. amended by L 7.10.1998 - BU 1998, 391; in force from 2.6.1999 - FU 1999, 5138.

LOC

[209] 1 For all newly appointed employees, the first year of employment shall be considered a probationary period.

2 For employees whose hiring is subject to obtaining a certificate of suitability, the duration of the probationary period shall be extended until said certificate is obtained.

3 In doubtful cases, the municipality has the right to extend the probationary period up to a maximum of two years.

4 The employment relationship may be terminated at the end of each month with thirty days' notice.

[209] Art. amended by L 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

1 Municipal employees are bound by official secrecy.

2 This obligation also applies once the employment relationship has ceased.

LOC

1 Every employee may terminate the contract with at least three months' notice.

2 The municipal regulations may provide for a longer notice period depending on the function and the duration of employment.

LOC

[210] The public prosecutor shall notify the municipality, as soon as possible but at the latest within three months of the opening of the investigation, of the existence of criminal proceedings against a municipal employee, with the exception of cases irrelevant to the function.

[210] Art. amended by Law of 4.6.2012; in force since 10.8.2012 - BU 2012, 363.

LOC

[211] 1 Violations of official duties by municipal employees, as well as negligence and carelessness in the performance of their assigned tasks, shall be punished by the municipality with the following disciplinary measures, without prejudice to criminal prosecution

a) a warning;

b) a fine of up to CHF 500.—;

c) temporary placement in a provisional situation;

d) transfer to another function;

e) suspension from employment with total or partial deprivation of salary for a maximum period of three months;

f) suspension for a determined period of the allocation of ordinary salary increases;

g) temporary assignment to a lower grade of the staff;

h) dismissal.

2 Such measures are also applicable in the cases referred to in Art. 133.

3 The application of disciplinary sanctions shall be preceded by an inquiry. The employee shall be informed of the accusation made against them and of the results of the inquiry. They may be assisted by a prosecutor. The sanctions shall be reasoned and communicated in writing to the interested party, indicating the means and deadlines for appeal.

4 The Municipal Council may also immediately suspend the employee from their position or provisionally transfer them to another function if a disciplinary inquiry has been initiated against them. The employee shall be guaranteed the right to be heard, subject to urgency. The provisional decision, duly reasoned and indicating the means and deadlines for appeal, shall be immediately notified to the interested party. An appeal against the decision may be lodged with the Council of State within fifteen days, whose decision may be challenged before the Cantonal Administrative Court within the same period. Appeals shall not have suspensive effect. [212]

[211] Art. amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627; previous amendment: BU 1994, 285.

[212] Para. amended by L 24.1.2017; in force since 1.6.2017 - BU 2017, 66; previous amendments: BU 2010, 541; BU 2013, 471.

LOC

[213] **1** Appeals against disciplinary measures may be lodged with the Council of State, whose decision may be challenged before the Cantonal Administrative Court. [214]

**2** The power to impose disciplinary sanctions is time-barred after five years from the date of the transgression; in the presence of criminal proceedings concerning the same facts, this period is automatically extended until one year after the criminal decision becomes legally binding.

[213] Art. introduced by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

[214] Para. amended by Law of 24.9.2013; in force since 1.3.2014 - BU 2013, 471.

LOC

1 **Employment relationships with municipal employees must be governed by the municipal regulation or the organic regulation for employees.**

2 **In addition to the provisions of this law, the regulation establishes the functions, the requirements for hiring, salary classes, service obligations and duties, social benefits, and the provision of guarantees. The regulation may provide for a delegation to the Municipal Council for the regulation of functions, related requirements, and classifications by ordinance. [215]**

3 **Notwithstanding the non-binding provisions of this title, municipalities may adopt the provisions of the LORD. [216]**

[215] Paragraph amended by Law of 24.1.2017; in force since 1.6.2017 - BU 2017, 66.

[216] Paragraph amended by Law of 24.1.2017; in force since 1.6.2017 - BU 2017, 66; previous amendments: BU 1995, 237 and 297; BU 1999, 273.

LOC

[217] The provisions of this law apply to employees of municipal companies; special laws and particular municipal regulations are reserved.

[217] Article amended by Law of 19.11.2018; in force since 1.7.2019 - BU 2019, 76.

LOC

1 The Secretary is responsible for the municipal chancellery and is head of personnel. [218]

2 He directs, supervises, coordinates, and executes the administrative tasks assigned to him by laws, regulations, or requested by the municipality and the mayor.

[218] Subparagraph amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

[219] In particular, the secretary

a) signs the municipal acts together with the mayor or their deputy and, alone, the extracts and copies whose release has been authorized by the municipal executive. The competencies delegated according to the present law and the municipal regulations are reserved;

b) draws up the minutes of the municipal assembly or council and of the municipal executive;

c) is responsible for the correct management of the administrative archive and the historical archive of the Municipality in accordance with the law on archiving and public archives; [220]

d) exercises the functions attributed to them by the LAC;

e) is responsible for the municipal seal and its use.

[219] Art. amended by L 7.5.2008; in force from 1.1.2009 - BU 2008, 627.

[220] Sub-para. amended by L 17.2.2014; in force from 1.9.2014 - BU 2014, 191.

LOC

1 The secretary is subject to the incompatibility of office established for members of the municipal executive in letters a) and b) of Art. 82. [221]

2 The office is also incompatible due to kinship with the mayor in the cases referred to in Art. 83 and, limited to the first degree of kinship, with the spouse, registered partner, and de facto cohabitant, also with regard to members of the municipal executive.

For Municipalities with fewer than 300 inhabitants, the Council of State may grant exceptions. [222]

[221] Para. amended by Law of 16.12.1991; in force from 31.1.1992 - BU 1992, 42.

[222] Para. amended by Law of 17.2.2014; in force from 1.9.2014 - BU 2014, 191; previous amendments: BU 2007, 575; BU 2008, 627.

LOC

[223] In the event of a conflict of personal interests or those of a relative within the degrees contemplated by Art. 83, the secretary may not be present at the meeting solely for the agenda item concerning him/her.

[223] Art. amended by L 17.2.2014; in force from 1.9.2014 - BU 2014, 191.

LOC

1 In case of impediment or temporary absence, the secretary shall be replaced by a person designated by the municipality.

2 When the office of municipal secretary becomes vacant, the municipality is obliged to provide for the appointment of a new incumbent within three months.

LOC

[224] 1 The municipal secretary must be of Swiss nationality, enjoy civil rights, and hold the cantonal diploma that qualifies them for the profession.

2 A secretary without the cantonal diploma must obtain it within two years, failing which they shall forfeit their office. The municipal council may grant an extension of one year.

3 The secretary in office is required to attend compulsory continuing education courses.

[224] Art. amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

... [225]

[225] Article repealed by Law 7.5.2008; in force from 1.1.2009 - BU 2008, 627.

LOC

[226] The Council of State is responsible for mandatory basic and continuing education courses for secretaries.

[226] Article amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

1 The municipality punishes with a fine violations of municipal regulations, municipal ordinances, or laws whose application is entrusted to it.

2 The maximum fine is CHF 10,000, subject to special laws.

3 The police may require an offender residing abroad to provide an advance guarantee necessary to cover procedural costs and the fine, or to designate a legal domicile in Switzerland. [227]

[227] Para. introduced by Law of 22.2.2016; in force since 15.4.2016 - BU 2016, 201.

LOC

1 Municipal employees and other staff who become aware of a transgression shall report it to the municipality. [228]

2 Reports may also be made by third parties.

[228] Para. amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

1 The infraction report must indicate the facts, the place, the date, and the period in which the infringements occurred, as well as the legal or regulatory provisions violated.

2 The municipality, subject to the powers delegated according to the present law and the municipal regulations, serves notice thereof to the accused, granting them a peremptory period of fifteen days for written observations. [229]

3 The law on administrative procedure of 24 September 2013 is applicable, for the remainder. [230]

[229] Para. amended by Law of 24.1.2017; in force since 1.6.2017 - BU 2017, 66.

[230] Para. amended by Law of 24.9.2013; in force since 1.3.2014 - BU 2013, 480.

LOC

1. **Once the violation has been ascertained, the municipality imposes the fine; the decision must include references to:**

a) the contravention report;

b) the grounds for the fine;

c) the indication of the violated legal or regulatory provisions and of the provision sanctioning the transgression;

d) the indication of the means and deadlines for appeal.

The powers delegated according to this law and the municipal regulations for fines up to CHF 300 are reserved. [231]

2. **The fine decision may be appealed before the Council of State.** [232]

3. **An appeal against the decision of the Council of State may be lodged with the Cantonal Administrative Court.** [233]

4. **The decision to discontinue the contravention proceedings must be notified to the accused party.**

[231] Paragraph amended by Law of 24.1.2017; in force since 1.6.2017 - BU 2017, 66.

[232] Paragraph amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

[233] Paragraph amended by Legislative Decree of 16.12.1991; in force since 1.3.1992 - BU 1992, 63.

LOC

[234] For the statute of limitations, the law on procedure for contraventions of 20 April 2010 is applicable.

[234] Art. amended by Law of 20.4.2010; in force since 1.1.2011 - BU 2010, 260; previous amendment: BU 2006, 561.

LOC

1 Fines must be paid within one month from the date they become final.

2 The municipality may grant an extension not exceeding two months or allow payment in installments within a maximum period of six months.

3 If the fine is not paid promptly, the municipality proceeds with enforcement action.

4 If collection is not possible, the judge responsible for the execution of sentences, upon application by the municipality and after a 10-day warning, converts the fine into a substitute custodial sentence of up to three months, notifying the enforcement authority. [235] [236]

5 Against the decision converting the fine, the convicted person and the municipality may lodge an appeal with the Court of Criminal Appeals and Revisions in accordance with the Code of Criminal Procedure of 5 October 2007. [237] [238]

[235] Para. amended by Law of 24.6.2010; in force from 1.1.2011 - BU 2010, 318; previous amendments: BU 2007, 17; BU 2010, 251.

[236] Transitional provision: BU 2007, 21 (27 November 2006). - For fines that became final before 1 January 2007, the conversion falls within the competence of the authority designated by previous law (Cantonal Administrative Court).

[237] Transitional provision: BU 2007, 21 (27 November 2006). - For fines that became final before 1 January 2007, the conversion falls within the competence of the authority designated by previous law (Cantonal Administrative Court).

[238] Para. amended by Law of 20.4.2010; in force from 1.1.2011 - BU 2010, 251; previous amendments: BU 1994, 285; BU 2007, 17; BU 2008, 204.

LOC

1. Financial management is governed by the principles of legality, financial balance, thrift, economic efficiency, causality, and compensation of advantages, as well as the prohibition of earmarking revenue.

2. Accounting must provide a clear, complete, and true view of the municipality's financial management, assets, and liabilities.

3. Unless derogations are granted by the Council of State, the accounting period for municipalities extends from January 1st to December 31st.

4. The Council of State shall define, by regulation, the implementing rules for this title.

LOC

1 To support sound financial management, the municipality adopts a financial plan. For municipalities with fewer than 500 inhabitants, the financial plan is optional.

2 The municipal executive submits it to the communal legislature for information and discussion with a municipal message.

3 The financial plan must be updated and submitted to the legislature when there are significant changes, particularly in the presence of important investment projects, and in any case at least once per legislative period, as a rule in conjunction with the budget following the general elections.

4 The communal regulations may provide for more frequent updates to the financial plan.

LOC

The accounting of the Ticino municipalities is kept according to the double-entry system; it is based on the harmonized model according to the recommendations issued by the Conference of Cantonal Finance Directors.

LOC

The administrative account is composed of the current management account and the investment account.

LOC

The elements of the accounting model are the balance sheet, the income statement, the statement of investments, and the annex.

LOC

1. The income statement contains the expenses and revenues of the respective accounting period.

2. They modify equity or the accumulated deficit.

3. In particular, all expenses of a consumption nature, interest, and depreciation must be recognized.

LOC

1 The balance sheet consists of assets and liabilities existing at the time of the annual closing of accounts.

2 Assets are divided into patrimonial assets and administrative assets.

3 Liabilities are divided into third-party capital and equity.

LOC

1 The investment account considers financial movements that serve for the constitution of important administrative and patrimonial assets, as well as subsidized assets, with a useful life of several years.

2 It must indicate the gross and net investment.

3 The legislative body votes on the necessary credit for the realization of the investment and, once the work is completed, in the final resolution approving the annual accounts, it discharges the municipality by simple majority.

LOC

1 The income statement contains the expenses and revenues of the respective accounting period. These modify the equity.

2 The income statement presents

a) the result of ordinary activities, subdivided into the results of operating and financial activities;

b) the result of extraordinary activities;

c) the total result for the financial year, as the sum of the ordinary and extraordinary results. This modifies the surplus or deficit of the financial statements.

3 Expenses and revenues are considered extraordinary when they are not foreseeable, cannot be influenced or controlled, and are not part of operating activities.

LOC

1. The investment account considers the outflows and inflows of the relevant accounting period, aimed at the formation of significant administrative assets with a useful life of several years; the capitalization threshold established in the regulation must be taken into account.

2. The investment account must show gross and net investment.

3. Investment inflows are reported in the balance sheet directly as a deduction from the respective administrative asset.

LOC

The appendix is the set of documents attached to the accounts that provide supplementary information for a better understanding of them. The regulation lists these documents.

LOC

1 Each year, depreciation of depreciable assets must be provided for, with differentiated rates according to the type of investment.

2 In any case, the total depreciation cannot be less than 8%.

3 Infrastructure for drinking water supply services and for wastewater treatment, such as sewer systems and treatment plants, are not part of depreciable assets and are depreciated based on the asset's useful life, applying the depreciation rates on the initial value established by the regulation.

4 Undeveloped property land and administrative participations are not part of depreciable assets and are depreciated based on the actual loss suffered by the asset during the financial year.

5 The negative equity must be depreciated within four years.

6 Depreciation expenses, together with interest expenses on municipal debt, must be entered in the current management account budget.

LOC

1 Equity capital consists of equity funds, global budget reserves, revaluation reserves for assets, and the budget surplus or deficit.

2 The budget surplus or deficit corresponds to the cumulative sum of the total operating results from previous years.

3 The budget deficit must be amortized within four years.

LOC

The depreciable asset consists of movable and immovable investment goods, investment contributions, and other expenses of any kind, recorded in the balance sheet assets.

LOC

The regulation defines the services that are entirely financed through earmarked taxes by virtue of the principle of causality or special laws. These are managed through equity funds.

LOC

1 Assets are classified in such a way as to indicate proprietary assets, administrative assets, and any deficit carried forward.

2 Liabilities are classified in such a way as to indicate third-party capital and any owner's equity.

3 Owner's equity consists of the excess of the sum of the book values of administrative and proprietary assets over the sum of commitments; it changes according to the operating results.

LOC

1. Fixed asset accounting provides detailed information on the evolution of investment goods capitalized on the balance sheet.

2. It includes tangible investments in patrimonial assets and all investments in administrative assets.

3. On the balance sheet, fixed assets can be grouped according to the provisions of the regulations.

LOC

1 Public debt is constituted by the difference between the total debts and the value of assets entered in the balance sheet.

2 Self-financing is the algebraic sum of the depreciations on administrative assets and the surplus or deficit of the current management account.

3 The municipality provides for contracting the loans necessary to meet liquidity needs not covered by self-financing. The delegated powers according to the present law and the municipal regulations are reserved.

LOC

1 Administrative assets comprise assets that directly serve the execution of public tasks. Public tasks are those carried out under public law or as a result of choices in the collective interest.

2 Administrative assets are inalienable and cannot be pledged.

LOC

1 Patrimonial assets include assets that do not have a direct public purpose.

2 Patrimonial assets may be alienated, provided that collective interests are not prejudiced.

LOC

1. **Patrimonial assets** are first recorded in the balance sheet at their net acquisition or construction value. Subsequently, they are revalued periodically as established by the regulation.

2. **Administrative assets** are recorded in the balance sheet at their net acquisition or construction value, less their respective depreciation. An exception is made for participations (equity interests), which are to be valued taking into account the criteria established by the regulation.

3. The transfer of patrimonial assets into administrative assets and vice versa occurs at the values stipulated in paragraph 1.

LOC

1 Administrative assets shall be depreciated annually on a straight-line basis according to their useful life, as stipulated in the regulations. The depreciation expense must be included in the budget.

2 Loans and participations shall be depreciated according to the actual loss incurred.

3 If, due to particular events, an administrative asset suffers a loss in value greater than the ordinary depreciation referred to in paragraph 1, a corresponding value adjustment must be made.

4 No increases in value may be recorded for administrative assets, with the exception of Article 164, paragraph 2.

5 Supplementary depreciations are not permitted.

LOC

The municipality provides for the conservation and administration of communal assets in such a way that they are made available for the benefit of the community without prejudice to their integrity.

LOC

1 Alienations, leases, and rentals of movable and immovable property must be made by public tender.

2 The tender must be announced on the official bulletin board at least seven days before the deadline and be open to all interested parties.

3 In exceptional cases, when no damage can result to the municipality or when the general interest justifies it, the legislative body may authorize the municipal executive to proceed by private tender or by direct negotiation.

4 Provisions of special laws are reserved.

LOC

1 The final balance contains

a) the administrative account;

b) the balance sheet.

2 The balance sheet shows all the assets and liabilities of the municipality, including receivables from debtors and payables to creditors.

LOC

Communal property cannot be used for speculation.

LOC

1 The estimated income statement must be presented in the form established by the regulations.

2 It must contain the forecasts of expenses and revenues with explicit indication of the tax requirement. A forecast of communal tax revenue and the presumed total operating result are provided for informational purposes.

3 The estimated budget takes into account expenses and revenues deriving from laws, regulations, and other legal bases and authorizes expenses for tasks without a legal basis; furthermore, it takes into account commitments undertaken by the municipal executive, including those with effect over multiple financial years, adopted in the exercise of its executive powers.

4 The revenues and expenditures of the investment account, for works that have been or are to be voted on, are presented for informational purposes only.

5 The communal legislative body examines the budget chapter by chapter; the formal decision occurs on individual amendments and on the whole.

LOC

1. **Credits entered under individual items may be used by the municipality only for the relevant purpose and up to the amount allocated. Cases of absolute urgency are reserved. Any overruns must be highlighted and justified at the time of the final accounts.**

2. **Credits lapse with the close of the accounting period. Art. 169 para. 3 is reserved.**

3. **Up to an overall annual amount established by the municipal regulations, the municipality may incur new expenses not included in the budget. The regulations shall set the limits by category.**

LOC

1 In the absence of a budget approved by the legislative body, the municipality may incur expenses and collect revenues only if these have a legal basis in other acts, namely in laws, conventions, or statutes; cases of absolute urgency are reserved.

2 If, for two times in a five-year period, the budget is not approved within the legal deadlines, the Council of State shall suspend the payment of cantonal aid, subsidies, and contributions to the municipality until the budget is approved.

3 Should there be repeated delays in the submission of budgets, the Council of State may initiate an administrative inquiry against the municipal bodies.

LOC

1 Municipalities must keep double-entry bookkeeping.

2 The Department shall issue provisions to standardize the chart of accounts, accounting valuation criteria, and differentiated depreciation rates.

LOC

The Communes may derogate from the provisions of Art. 169 by preparing the budget for their services or for communal enterprises with an overall expenditure forecast, supporting it, if necessary, with an internal performance mandate. However, the final accounts must be presented according to the harmonized chart of accounts.

LOC

1 The final balance includes the income statement, the investment account, and the balance sheet, and is examined and approved according to the rules established for the budget.

2 It is presented in the form and with the attachments established by the regulation.

LOC

1 Investment credit authorizes the municipality to incur expenditures for the establishment of significant administrative or patrimonial assets with a multi-year useful life. The competences of Art. 13 are hereby referenced.

2 Investment credit is approved based on the gross expenditure. The municipal message must indicate the expected or presumed revenues. It may include a clause for adjusting the credit to the price level.

3 The investment credit may only be used for the object for which it was allocated and up to the amount of the gross credit granted.

4 Messages containing proposals for investments that are significant in relation to the importance of the municipality must provide sufficient information on the consequences of the investment for the municipality's finances.

LOC

1 Municipalities may use the framework credit for the realization of an investment program structured into multiple work components, functionally distinct from each other but with similar technical content.

It is not permitted for works that, by their nature and purpose, constitute an indivisible unit.

2 The framework credit is also usable for an investment program related to supplies.

3 The regulation defines the conditions for using the framework credit and the minimum contents of the legislative resolution for its appropriation.

LOC

1 Supplementary credit is the complement to an investment credit.

2 Supplementary credit must be requested as soon as an overrun exceeding 10% of the original gross credit and exceeding CHF 20,000.- is ascertained.

3 For smaller overruns, it is sufficient to request ratification upon completion of the work; this can be done via a dedicated message or through a specific resolution in the device approving the final accounts.

LOC

[240] 1 The tax multiplier for direct taxes of natural persons is the percentage that determines the levy for municipal tax, applied to the commune's basic cantonal tax yield, specifically to income and wealth tax; the percentage shall be rounded to the nearest whole unit. It must amount to at least 40%.

1bis The tax multiplier for direct taxes of legal entities is the percentage that determines the levy for municipal tax, applied to the commune's basic cantonal tax yield, specifically to profit and capital tax; the percentage shall be rounded to the nearest whole unit. It must amount to at least 40% and may not be more than 20 percentage points lower or more than 60 percentage points higher than the tax multiplier for natural persons.

2 The Municipal Assembly or the Municipal Council, upon proposal by the Municipal Executive, shall establish the multipliers referred to in paragraphs 1 and 1bis, as a rule with the approval of the budget for the year to which they refer, but at the latest by 31 May.

3 They may decide to amend the municipal proposals according to paragraph 2 only if such amendment is contained in and adequately assessed in the report of the Finance Committee, taking into account the financial interests of the commune; amendments presented at the session by individual citizens or municipal councillors may only be decided if they fall within a margin of +/- 5 points relative to the multipliers initially proposed by the Municipal Executive and if they have been communicated at least 10 days before the session to the Finance Committee, which shall assess them and provide its preliminary opinion through a brief report.

4 The decision to fix the multipliers is immediately enforceable.

5 If the multipliers are not established in due time, the multipliers of the preceding year shall apply; Article 178 paragraph 2 is reserved.

6 The coordinated municipal multiplier is defined as the ratio between the sum of municipal income and wealth taxes of natural persons as well as profit and capital taxes of legal entities and their respective basic cantonal tax.

[240] Art. amended by L 4.11.2019; in force from 1.1.2025 - BU 2020, 13.

LOC

[241] 1 In setting the multipliers, the Municipal Assembly or the Municipal Council shall take into account the principle of financial equilibrium according to Art. 151 para. 1 and the amount of equity.

2 In the presence of a budget deficit, the Municipality shall increase the multipliers as established by the regulations.

3 The Council of State shall ex officio amend the multipliers if the municipality fails to comply with the provisions of para. 2.

[241] Art. amended by L 4.11.2019; in force from 1.1.2025 - BU 2020, 13.

LOC

1 The Management Committee supervises financial management and accounting; it conducts audits in accordance with the procedures set out in the regulations and directives of the superior authority.

2 For the audit of the formal and material accuracy of the annual accounts, the municipality entrusts a mandate to an external audit body, which prepares a report addressed to the municipal council. The Department issues directives regarding the minimum contents of the report.

3 In the exercise of its powers, the Management Committee reviews the report of the external audit body and has the right to request additional information and audits.

4 The Department sets the requirements for those exercising the functions of an external audit body.

LOC

1 The municipality may provide the administration with a quality management system, including an internal control system based on risk analysis.

2 It may request a cantonal certification of the quality management system. The Council of State shall establish the modalities and competencies for this.

3 Without prejudice to statutory powers, the municipal by-law may also provide for an internal administrative control body, regulating its operating procedures.

LOC

[242] 1 The examination of the management is entrusted to the management committee. Art. 179 para. 2 is reserved.

2 To this end, it is granted the power to examine the records of the municipal administration. The members of the management committee are bound to observe the provisions of Art. 104.

3 The committee shall pronounce on

a) the budget;

b) proposals for matters requiring a decision by the assembly or the municipal council by virtue of Art. 13, unless the examination falls within the exclusive competence of another committee; in this case, the committee may nevertheless claim the right to pronounce on the financial aspects;

c) the annual accounts.

4 The office of member or alternate member of the management committee is mandatory.

[242] Art. amended by L 10.12.2018; in force since 1.7.2019 - BU 2019, 69.

LOC

[243] 1 The following persons may not be part of the commission

a) members of the municipal executive and their substitutes;

b) relatives within the following degrees: spouse, registered partner, de facto cohabitant, parents and children, siblings, parents-in-law with sons-in-law and daughters-in-law, uncles and nephews/nieces by blood, brothers/sisters-in-law;

c) those who are within the aforementioned degrees of kinship with the members of the municipal executive, their substitutes, and the municipal secretary.

For municipalities with fewer than 300 inhabitants, the Council of State may grant exceptions.

2 In municipalities operating under a municipal assembly system, employees of the municipality and its undertakings may not be part of the commission, with the exception of those indicated in Art. 43 para. 3.

[243] Art. amended by L 10.12.2018; in force since 1.7.2019 - BU 2019, 69.

LOC

[244] 1 A person who has held the office of municipal councillor or substitute may be a member of the management committee.

2 However, they may not participate in the discussion and vote on the management concerning them.

[244] Art. amended by L 10.12.2018; in force since 1.7.2019 - BU 2019, 69.

LOC

[245] 1 The management committee shall prepare the written report in accordance with Art. 71.

2 If the committee is unable to submit a substantive report on the accounts, it shall report the reasons to the assembly or the municipal council.

3 The assembly or the municipal council shall set a new deadline not exceeding one month. The municipal executive shall promptly notify the Department thereof.

[245] Art. amended by Law of 10.12.2018; in force since 1.7.2019 - BU 2019, 69.

LOC

... [246]

[246] Art. repealed by L 10.12.2018; in force from 1.7.2019 - BU 2019, 69.

LOC

1 The municipality regulates matters falling within its competence by means of regulations.

2 The approval of regulations must take place through a vote on the whole; voting on individual articles occurs if there are proposals for amendment with respect to the municipal proposal. [249]

[249] Intro. by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

[250] Municipal regulations must be displayed to the public after notice on the municipal notice boards

a) in all municipalities for a period of thirty days during which an appeal to the Council of State is permitted;

b) in municipalities with a municipal council system for a period of sixty days during which a referendum is permitted pursuant to Article 75. [251]

[250] Article amended by Law 17.2.2014; in force from 1.9.2014 - Official Bulletin 2014, 191; previous amendment: Official Bulletin 2013, 471.

[251] Letter amended by Law 14.12.2022; in force from 1.4.2023 - Official Bulletin 2023, 62.

LOC

1 After the exposure periods referred to in Art. 187 have elapsed, the regulations are submitted to the State Council for approval.

2 A similar procedure must be observed for any amendments thereto.

3 The State Council applies a court fee ranging from CHF 100.– to CHF 2,000.– when deciding on ratification. [252]

[252] Par. introduced by Law of 20.9.2016; in force since 1.1.2017 - BU 2016, 443.

LOC

1 The Council of State, in the procedure for approving municipal regulations, availing itself of the supervisory powers conferred upon it by Art. 194, may

a) ex officio make modifications or additions to the regulation to bring it into conformity with the provisions of the Constitution and the laws;

b) approve the regulation, provided that the non-compliant provisions are removed;

c) suspend the approval of the regulation or of individual provisions thereof, with an invitation to the municipality to proceed with the necessary modifications and completions, assigning an adequate deadline for this purpose.

2 The Council of State shall issue the regulation in place of the competent municipal body, limited to provisions of an essential nature, when a municipality, after the established deadline has passed and following a formal warning with the assignment of a new deadline, has failed to do so.

3 The regulations are approved by the Council of State with a reservation of third-party rights. The operative part of the approval resolution must be published on the municipal notice board. [253]

[253] Paragraph amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

1 With the approval of the Council of State, the regulations become executive.

2 Approval does not extinguish the right of appeal in every case of application.

LOC

1 A copy of the municipal regulations shall be provided by the municipality to citizens upon request.

2 Municipalities may extend their distribution to other recipients.

LOC

[254] 1 The municipality may issue ordinances to regulate matters within its own competence or delegated by laws or regulations.

2 Ordinances are posted on the municipal notice board for a period of thirty days during which an appeal may be lodged with the Council of State against the provisions contained therein. [255]

[254] Art. amended by L 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[255] Para. amended by L 24.1.2017; in force since 1.6.2017 - BU 2017, 66.

LOC

[257] 1 Within the limits of the Constitution and the laws, the municipality has the power to undertake directly, even under a monopoly regime, the exercise of services of communal interest. Special laws are reserved.

2 The undertaking is decided by the assembly or the municipal council.

[257] Art. introduced by Law 19.11.2018; in force since 1.7.2019 - BU 2019, 76.

LOC

[258] 1 The municipality has the power to establish municipal enterprises for the purpose of managing one or more sectors distinctly from the other branches of the municipal administration.

2 Municipal enterprises do not possess legal personality. Their organization is established in a municipal regulation, taking into account articles 192c-192e.

[258] Art. introduced by Law of 19.11.2018; in force since 1.7.2019 - BU 2019, 76.

LOC

[259] 1 The bodies of municipal companies are the legislative body and the municipal council, which make decisions in accordance with the provisions of Title II.

2 The regulations of municipal companies may provide for an administrative commission appointed every four years by the municipal council, establishing its composition, appointment criteria, powers, functioning, and remuneration of its members. The powers of the municipal council and the provisions of Articles 82, 83, 100, 101, and 104 are reserved.

3 Employees integrated into the organization of municipal companies are employees within the meaning of Title III, Chapter One.

4 The power to delegate according to Articles 9 and 13 is granted to the administrative commission and to the employees referred to in paragraph 3.

[259] Art. introduced by Law of 19.11.2018; in force since 1.7.2019 - BU 2019, 76.

LOC

[260] 1 The regulations of municipal enterprises must contain

– the name and sector of activity of the enterprise;

– the composition, appointment criteria, functioning, competencies, and remuneration of the administrative commission;

– the delegation of decision-making powers to the administrative commission and to officials in accordance with Article 192c;

– the tariffs and fees applied to users for services rendered.

2 Other regulations concerning the sector of the enterprises may be issued.

[260] Art. introduced by Law of 19.11.2018; in force since 1.7.2019 - BU 2019, 76.

LOC

[261] **1 Accounting for municipal enterprises must be kept separate in accordance with the procedures established by the implementing legislation on the financial management and accounting of municipalities. Article 179 is applicable; provisions of special laws and higher directives are also reserved.** [262]

**2 Enterprises are financed by the municipality, to which they pay an adequate interest on capital.**

**3 For services subject to the principle of causality, enterprises cover costs through the levy of causality fees. The regulation on the financial management and accounting of municipalities establishes exceptions thereto. It also establishes the principles and criteria for the transfer of profit to the municipal treasury.**

[261] Art. introduced by L 19.11.2018; in force since 1.7.2019 - BU 2019, 76.

[262] Sub-paragraph amended by L 14.12.2022; in force since 1.4.2023 - BU 2023, 62; previous amendment: BU 2019, 69.

LOC

[265] 1 Subject to specific non-delegable competences, the municipality may resort to external entities for the performance of public tasks; in the forms prescribed by law, it may establish public and private law bodies or decide to participate in them.

1bis The municipal assembly and municipal council may delegate the execution of their resolutions, in accordance with Article 13 paragraph 1 letters e/g and Article 175, to public bodies and private entities of public ownership affected by the subject matter of the resolutions. The implementing regulation shall specify the conditions and modalities thereof. [266]

2 The Municipality is responsible for the execution of tasks in compliance with collective interests and provides for the necessary controls.

3 The Municipal Executive annually informs the Assembly and the Municipal Council about the activity carried out through all external entities as provided for in paragraph 1. The regulation defines the areas in which information must be provided without restrictions.

4 The Municipal Executive, the Assembly, and the Municipal Council may issue binding instructions regarding the activity. In the event of non-compliance with such instructions, the appointing body may revoke the mandate conferred on direct representatives in external entities. [267]

5 The provisions of special laws and federal law are reserved.

[265] Art. amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

[266] Par. introduced by L 14.12.2022; in force since 1.9.2023 - BU 2023, 62.

[267] Par. amended by L 20.4.2009; in force since 1.7.2009 - BU 2009, 274.

LOC

[268] 1 The municipality may enter into public law agreements with public or private entities for the execution of its duties.

2 The agreement must specify, in particular, its purpose, organization, cost allocation, and terms for renewal and termination.

3 It must be adopted by the municipal assembly or council according to the procedures set forth in the municipal regulations, except in cases of exclusive municipal executive competence.

[268] Art. introduced by Law of 7.5.2008; in force since 1.1.2009 - BO 2008, 627.

LOC

[269] 1 The municipality may assign service mandates to public or private entities for the execution of its tasks. The mandate must provide for

- the service and the methods of execution;

- the financial resources;

- the controls;

- mutual rights and obligations;

- duration, power of revocation.

2 Against administrative decisions of the external subject, an appeal may be lodged pursuant to Articles 208 et seq.

3 The mandate must be adopted by the assembly or the municipal council according to the procedures laid down in the municipal regulations.

[269] Art. introduced by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

[270] 1 The municipality may establish public law entities with their own legal personality, also in collaboration with other public bodies and private entities.

2 The municipal assembly or council adopts the entity's statute, in accordance with the procedures provided for municipal regulations.

3 The municipality may assign the task to the entity by means of a service mandate. Art. 193b is applicable.

[270] Art. introduced by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

[271] 1 The statute of the entity must in particular contain

- aims and tasks;

- organs of the entity, their competences and functioning;

- control mechanisms for municipal bodies;

- to what extent the entity is subject to the principles of municipal financial management;

- financing, deficit coverage, distribution of profits;

- any performance mandates;

- modalities of dissolution.

The statute must be approved by the Council of State.

2 The accounts of the entity must be approved by the assembly or the municipal council. The members of the entity's organs are bound by Articles 32 and 100, and those of the Executive also by Article 101. Furthermore, Articles 208 et seq. are applicable.

[271] Art. introduced by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

[272] The entity may be dissolved at any time, unless overriding public interests oppose it, in accordance with the procedures set forth in the articles of association, by decision of the Municipal Legislature ratified by the Council of State.

[272] Art. introduced by the Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

[273] 1 The municipality may grant concessions to third parties for municipal services of public interest.

2 The act of concession must provide for

a) the duration of the concession;

b) clause, notice, and conditions for redemption according to Art. 193h, for the early taking possession of the facilities and for any option of early redemption; furthermore, consequences, deadlines to be observed, rights, and obligations of the parties if the concession provides for the possibility not to redeem the facilities at the expiry date and if there is no renewal thereof.

c) obligations regarding the quality of the product supplied;

d) the obligation for concessionaires to maintain accounts that provide for or allow

– a clear view of the economic result and the financial position relating to the activity carried out within the scope of the concession

– amortizations that take into account the duration of the facilities and their purchase or construction cost

– a verification of the costs underlying the calculation of the tariffs applied to users;

e) the criteria for calculating the tariffs applicable to the Municipality and to private individuals, as well as for the stipulation of special tariffs;

f) the procedure for modifying tariffs, it being understood that the same may be requested with six months' notice for the end of each year of the concession's duration starting from the second year of the concession; the procedure must specifically take into account the evolution of all determining costs;

g) the Municipality's control rights, in particular the right to request the redemption value of the facilities once a year; a copy of the management accounts and the balance sheet must in any case be transmitted annually to the Municipal Council;

h) penalties in case of violation of the concession obligations and the conditions for its revocation in case of serious violation of its provisions.

3 Provisions of special and higher law, as well as sectoral directives, are reserved.

[273] Art. introduced by Law of 19.11.2018; in force from 1.7.2019 - BU 2019, 76.

LOC

[274] 1 The deed of concession is adopted by the assembly or the municipal council in accordance with the procedures established for municipal regulations, subject to articles 31 and 61. The same formalities must be observed in the event of renewal, modification, or extension of the deed.

2 The deed is submitted to the Council of State for approval; the concession becomes executive upon such approval.

[274] Art. introduced by Law 19.11.2018; in force from 1.7.2019 - BU 2019, 76.

LOC

[275] 1 Upon the expiry of the concession, and if it is not renewed, the municipality is obliged to take over the public interest service itself. The right to provide otherwise in the concession deed is reserved.

2 The municipality has the right to request early possession of the necessary facilities, if provided for by the concession. The concession may also provide for early redemption.

3 The redemption indemnity corresponds to the real and ascertainable value of the assets at the time of redemption. The indemnity thus determined may be adjusted in case of significant discrepancies with the accounting records and taking into account the following paragraph; from the value thus determined, contributions from third parties for connection and any other investment contributions received are deductible. The right to provide otherwise in the concession deed is reserved.

4 In case of redemption, the municipality succeeds to the rights and obligations relating to the operation of the redeemed public service, provided they were assumed before the notice of redemption; this shall be taken into account in the calculation of the redemption indemnity.

5 Provisions of special laws or sectoral directives are reserved.

[275] Article introduced by Law of 19.11.2018; in force since 1.7.2019 - BU 2019, 76.

LOC

[276] 1 Subject to special statutory provisions and Art. 92 let. a of the Administrative Procedure Act of 24 September 2013, disputes between the municipality and the concessionaire and those between the concessionaire and users shall be decided by way of appeal by the Council of State, whose resolution may be challenged before the Cantonal Administrative Court. The Administrative Procedure Act of 24 September 2013 shall apply in all other respects.

2 Disputes concerning early possession, redemption and the related compensation shall be decided by the Expropriation Tribunal, whose decision may be appealed to the Cantonal Administrative Court in accordance with the Expropriation Act of 8 March 1971.

[276] Art. introduced by Law of 19.11.2018; in force since 1.7.2019 - BU 2019, 76.

LOC

[277] Municipalities, while respecting their autonomy, are subject to the supervision of the Council of State, which designates the competent Department.

[277] Art. amended by L 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

[278] 1 In the exercise of its supervisory duties, the Council of State is empowered to examine the registers, accounting books, and archives of the Municipalities, as well as the use and management of municipal assets.

2 As necessary, specific or periodic inspections of the Municipalities' administration may be ordered.

3 The scope of application of special laws falling under the competence of the Department responsible for their enforcement is excluded from the supervision of municipalities pursuant to this chapter.

Supervisory Procedure [279]

[278] Art. amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627; previous amendment: BU 1999, 273.

[279] Marginal note amended by L 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

[280] 1 The authority, ex officio or upon request, intervenes when it finds indications of poor administration by communal bodies and their members to the detriment of important collective interests, or when it finds a violation of the obligations arising from their office.

2 Individual erroneous or flawed decisions adopted by local bodies do not in themselves constitute an indication or suspicion of poor administration.

[280] Art. amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627; previous amendment: BU 1999, 273.

LOC

[281] 1 The request for intervention is a subsidiary legal remedy, reserved for cases where it is not possible to initiate a normal appeal procedure. If a criminal procedure is pending, the Council of State suspends the supervision procedure.

2 The introduction of the request does not grant the right to substantive consideration. The applicant does not have the role of a party.

3 Generic requests or those containing reports which, based on preliminary assessments, do not indicate the prerequisites for substantive consideration are handled with brief reasoning.

[281] Art. amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627; previous amendment: BU 1999, 273.

LOC

[282] 1 The application must be submitted in writing to the supervisory authority.

2 It must contain

a) a reference to the decision or conduct being challenged;

b) a clear list of the facts, a brief statement of reasons, and an indication of any requested means of proof;

c) the applicant's conclusions.

3 The application must be accompanied by any challenged decision and any useful documentation.

Administrative inquiry; measures of the supervisory authority [283]

[282] Art. amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627; previous amendment: BU 1999, 273.

[283] Marginal note amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

[284] 1 The supervisory authority may adopt specific measures or annul resolutions of municipal bodies when, cumulatively

a) the conduct of the local bodies manifestly violates provisions of the Constitution, laws or regulations;

b) important and preponderant collective interests so require.

Such measures may be preceded by an administrative inquiry.

2 The power to annul resolutions of municipal bodies is time-barred after five years from their becoming final. The right of third parties to claim damages is reserved.

[284] Art. amended by Law of 24.1.2017; in force since 1.6.2017 - BU 2017, 66; previous amendments: BU 1999, 273; BU 2008, 627.

LOC

[285] **1** The Council of State may impose the following measures on incumbent members and substitutes of the municipal executive (municipio), the management committee (commissione della gestione), the municipal council (consiglio comunale) and the presidential offices (uffici presidenziali), who are guilty of non-observance of legal provisions, orders from the supervisory authority, or gross negligence in the exercise of their functions

a) ...;

b) a warning;

c) a fine up to a maximum of fr. 20,000.--;

d) suspension from office for a maximum of six months;

e) dismissal.

**2** The measure referred to in letter e) shall apply in cases of serious and repeated violations in the exercise of their duties.

**3** Every measure must be justified and preceded by an inquiry during which the person concerned is given the opportunity to defend themselves.

**4** The Council of State may order the publication of the measures taken on the municipal bulletin board; in the case of suspension or dismissal, publication is mandatory.

**5** Disciplinary measures shall lapse within five years from the date of the acts.

**6** Fines cannot be charged to the municipal treasury.

**7** … [286]

[285] Art. amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[286] Para. abrogated by Law of 2.12.2008; in force since 27.1.2009 - BU 2009, 21.

LOC

1 If a member of the Municipal Council is prosecuted for crimes or offenses contrary to the dignity of the office, the Council of State may suspend him from his functions. In such a case, he shall be replaced by a substitute in accordance with the provisions of Art. 95 para. 4. [287]

2 The suspension may be decreed by the Council of State when, against a member of a Municipal Council, pursuant to the Federal Law on Debt Enforcement and Bankruptcy, the following measures have been adopted

a) issuance of a certificate of insolvency;

b) declaration of bankruptcy. [288]

3 The person concerned must be heard before the measure is taken.

[287] Para. amended by L 17.12.2014; in force since 1.3.2015 - BU 2015, 51.

[288] Para. amended by L 7.12.1993; in force since 21.1.1994 - BU 1994, 3.

LOC

1 If a member of the Municipal Council is sentenced to imprisonment or a monetary penalty for crimes or offenses contrary to the dignity of the office, the Council of State shall dismiss him from his functions. In such a case, his replacement shall be arranged in accordance with the law on the exercise of political rights. [289]

2 The measure must be reasoned and preceded by an inquiry in which the interested party is given the opportunity to justify himself.

[289] Para. amended by Law of 17.12.2014; in force since 1.3.2015 - BU 2015, 51; previous amendment: BU 2007, 17.

LOC

[290] The judicial authority notifies the Council of State of the final conviction of a municipal council member to a custodial sentence or a monetary penalty for crimes or offences contrary to the dignity of the office; it also notifies the Council of State, as soon as possible but no later than three months from the opening of the investigation, of the existence of criminal proceedings against a municipal council member when the individual concerned is prosecuted for crimes or offences contrary to the dignity of the office.

[290] Article amended by L 17.12.2014; in force since 1.3.2015 - BU 2015, 51; previous amendment: BU 2012, 363.

LOC

1 When a municipality finds itself unable to constitute its organs or in difficulty in ensuring normal administration, or when the municipal council deliberately and continuously evades the duties of its office, the supervisory authority may, after a warning, directly or through one or more delegates, assist or substitute the municipal council in the administration of the municipality, for as long as the reasons that justified the intervention persist.

2 The communal assembly or the communal council shall, however, retain their prerogatives.

LOC

[292] Should the grounds for intervention referred to in Art. 201 persist, the Council of State may initiate ex officio the aggregation procedure under the Law on Municipal Aggregations and Separations.

c) cantonal support [293]

[292] Article amended by L 16.12.2003; in force since 13.2.2004 - BU 2004, 59.

[293] Marginal note amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

1 The Council of State may, in the event of proven insolvency of a municipality or when the municipality could not otherwise avoid an imminent financial collapse, grant it a loan or a non-repayable contribution.

2 It may grant a guarantee to a credit institution on behalf of a municipality that is denied access to credit facilities on the money market. [294]

3 In these cases, the municipality must be subjected to special supervisory measures which shall be laid down in a specific resolution.

Investigation costs [295]

[294] Sub-paragraph amended by Law of 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

[295] Marginal note amended by Law of 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

LOC

1 The Council of State and the departmental services responsible for supervisory duties shall recover investigation costs. [296]

2 Costs charged to the municipality shall be borne by the municipal treasury.

3 If the application is unfounded, the applicant shall be liable to pay the costs. [297]

[296] Sub-paragraph amended by L 3.2.1999; in force since 1.1.2000 - BU 1999, 273.

[297] Sub-paragraph introduced by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627.

LOC

… [298]

[298] Article repealed by Law 20.9.2016; effective from 1.1.2017 – BU 2016, 443; previous amendments: BU 1999, 273; BU 2008, 627.

LOC

[299] 1 If the municipal accounts or part thereof, as well as credit overruns, are not approved, the municipal executive shall immediately report it to the Council of State; the latter shall decide on the matter, it being understood that the provisional accounts are as a rule returned to the municipal bodies for new deliberation by the legislative body. [300]

2 The Council of State may involve the management committee in the investigative proceedings.

[299] Art. amended by L 7.5.2008; in force since 1.1.2009 - BU 2008, 627; previous amendment: BU 1999, 273.

[300] Para. amended by L 17.2.2014; in force since 1.9.2014 - BU 2014, 191.

LOC

[301] 1 Anyone whose legitimate interests are harmed has the right to appeal to the Cantonal Administrative Court against decisions issued by the Council of State as the supervisory authority in application of this chapter.

2 The Municipality is entitled to appeal if its autonomy is harmed.

[301] Art. amended by L 2.12.2008; in force since 27.1.2009 - BU 2009, 21; previous amendment: BU 1999, 273.

LOC

1 Appeals against decisions of municipal bodies may be lodged with the Council of State, whose decisions are appealable to the Cantonal Administrative Court, unless the law provides otherwise.

2 The appeal has a suspensive effect, unless the law or the challenged decision provides otherwise. In this case, the appellant may request the president of the appeals authority to suspend the decision.

3 Appeals against resignations, replacements, and appointments do not have a suspensive effect and do not suspend the taking office of the elected persons. [302]

[302] Para. introduced by Law of 14.12.2022; in force since 1.4.2023 - BU 2023, 62.

LOC

Those entitled to appeal against decisions of municipal bodies are

a) every citizen of the municipality;

b) any other person or entity that demonstrates a legitimate interest.

LOC

Decisions on municipal matters issued by an incompetent body are null and void and of no effect.

LOC

All decisions of municipal bodies are voidable

a) when the legal norms for convocation have been violated, and when such violation was influential on the deliberations;

b) when the meeting was held in a premises prohibited by law.

LOC

The individual decisions of municipal bodies are subject to annulment

a) if contrary to provisions of the Constitution, law, or regulations;

b) when persons not entitled to vote were allowed to vote, and when this could have influenced the deliberations;

c) if the vote was not carried out according to the provisions of law;

d) if resulting from illicit practices, or when there were disorders or intimidations such as to presume that citizens were unable to freely express their vote;

e) when essential formalities prescribed by laws or regulations were violated.

LOC

1 Decisions of municipal bodies affected by absolute nullity may be challenged at any time.

2 In other cases, the appeal must be submitted in writing within thirty days of the notification or the date of publication of the challenged decision. [303]

3 The Law on Administrative Procedure of 24 September 2013 is applicable, subject to the provisions of other special laws. [304]

[303] Para. amended by Law of 24.9.2013; in force since 1.3.2014 - BU 2013, 471.

[304] Para. amended by Law of 24.9.2013; in force since 1.3.2014 - BU 2013, 480.

LOC

[306] 1 Appeals against decisions of the Department and the authorities subordinate to it may be lodged with the Council of State.

2 Appeals against decisions of the Council of State may be lodged with the Cantonal Administrative Court.

[306] Art. introduced by Law of 2.12.2008; in force since 27.1.2009 - BU 2009, 21.

LOC

… [307]

[307] Art. repealed by Law 23.11.2015; in force from 1.1.2017 - BO 2016, 39; previous amendment: BO 2008, 627.

LOC

[308] 1 The Council of State shall arrange for the introduction of the new second-generation harmonized accounting model (MCA2) in all municipalities, establishing the timing and procedures and issuing the necessary directives.

2 In the event of phased introduction, for municipalities awaiting the introduction of the new accounting plan and until that time, articles 153 to 161, 164, 165, 169 para. 1, and 173 para. 2 are not applicable. In these areas, previous regulations remain in force. [309]

[308] Art. amended by L 10.12.2018; in force since 1.7.2019 - BU 2019, 69.

[309] Transitional law available at the end of the Act.

LOC

... [310]

[310] Art. repealed by Law 7.5.2008; in force since 1.1.2009 – BO 2008, 627; previous amendment: BO 1999, 273.

LOC

[311] For the tax periods from 2025 to 2029 inclusive, notwithstanding Art. 177 para. 1 bis of the LOC, the tax multiplier for legal entities cannot be lower than the tax multiplier for natural persons.

[311] Art. reintroduced by Law of 4.11.2024; in force from 1.1.2025 - BU 2025, 1; previous amendment: BU 2008, 627.

LOC

[312] 1 Municipal enterprises under previous law and their respective regulations must be adapted to the provisions of Articles 192 b-e within the term set by the Council of State in the regulation.

2 Articles 193f, 193g, and 193h are not applicable to concessions in existence at their entry into force; to these, until their expiry, Articles 35, 36, and 38 of the Law on the Municipalization of Public Services of 12 December 1907 are applicable. [313] Provisions of special law are reserved.

[312] Art. reintroduced by L 19.11.2018; in force since 1.7.2019 - BU 2019, 76; previous amendment: BU 2008, 627.

[313] Articles accessible at the end of this law.

LOC

The Council of State shall issue the implementing regulations of this Act.

LOC

[314] Art. repealed by Law 7.5.2008; in force from 1.1.2009 - BU 2008, 627.

LOC

1 Once the deadlines for exercising the right of referendum have expired, the present law shall be published in the Official Bulletin of Laws and Executive Acts.

2 The Council of State shall determine the date of entry into force. [315]

Published in OB 1987, 173.

[315] Entry into force: July 7, 1987, with the exception of Art. 68 para. 2 and Art. 82 lit. b) and c) which entered into force on April 24, 1988 – OB 1987, 173.

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