Los municipios que sean capitales de departamento, y los que tengan un presupuesto anual no menor de un millón de pesos ($1.000.000.00) moneda corriente, quedan autorizados para cobrar el impuesto de parques y arborización.
Ley 14 de 1944 →In force
Article 1
Ley 14 de 1944 · Por la cual se autoriza a determinados Municipios para la creación del impuesto de parques y arborización
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Text of the article
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Constitutional history
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