The town of Aosta adopted December 17, 2002 the following resolution concerning the determination of municipal tax rates on real estate (ICI), for the year 2003: (Omitted) 1) to determine the rates for 2003 to local tax on real estate as follows: a) to the extent of 2 per thousand for owners who, by 31 December 2003 leased grant as a principal residence, property under art. 1 of Law 9 December 1998, n. 431, making use of the agreements referred to in Article. 2, paragraph 3, of the Law; b) to the extent of 6.25 per thousand for non-rented accommodation, so 'as defined in the regulations in the field of municipal tax on real estate as per resolution of the City Council n. 264 of 16 December 1998, as amended; c) the extent of 4 per thousand for all tax requirements other than those mentioned in paragraphs a) and b); 2) to set for the year 2003 EUR 104.00 deduction for main house and € 154,00 the same deduction in favor of the categories and under the following conditions: A) Retired: 1) the possession as the only properties' real estate by the pensioner - and any other members of the family Birth and death - the only accommodation for residential purposes and its appurtenances (cellar and garage); 2) non-working condition throughout the year 2003; 3) the total gross income of the household master reported the year 2002 (including any exempt income for tax purposes) not exceeding € 10,400.00 plus € 5,200.00 for each member of the family Birth and death beyond the first. The increased deduction also applies pro rata against the members of the household master when the conditions referred to in points are met. B) Handicap (under Law 5 February 1992, n. 104, art. 3, paragraph 3, or disability 'not less than eighty per cent recognized by a medical commission set up as part of a public facility) : 1) the possession as the only properties' real estate of the family of the master accommodation only for residential purposes and any appurtenances (cellar and garage); 2) the total gross income of the household master reported the year 2002 (including any exempt income for tax purposes) not exceeding € 15,500.00 plus € 5,200.00 for each additional household member over the first master. The increased deduction also applies against the members of the household master when the conditions referred to in points are met. C) Families: 1) possession of the accommodation only for residential purposes and any appurtenances (cellar and garage), as the only properties' real master of the household; 2) household master reported to January 1, 2003 made up of at least four components, of which at least two minors; 3) the total gross income of the household master reported the year 2002 (including any exempt income for tax purposes) not exceeding € 20,700.00 plus € 5,200.00 for each member of the family after the fourth. The conditions listed above must be, for each category, simultaneously satisfied. The taxable persons covered by the increased tax deduction or reduced the rate to two per thousand are required to give written notice to the common tax service by the deadline for payment of the balance for the year 2003. (Omitted).