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Political Constitution of Colombia (1991)

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Political Constitution of Colombia (1991). Official Spanish from SUIN-Juriscol. English from Constitute Project / Max Planck, cutoff 2015 — not a gazette.

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Official sourceConstitución Política de Colombia (1991)

Art. 317

Art. 317

Only municipalities may tax real estate. This does not bar other entities from imposing appraisal levies.

An Act shall allocate a percentage of these taxes, which may not exceed the average of existing tax surcharges, to the entities entrusted with the protection and conservation of the environment and the renewable natural resources, in accordance with the development plans of the municipalities of the area under their jurisdiction.

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For reference only. Colombian law changes; confirm the current official text before acting.