N. 15.
Law about the right statements in splits farms.

We the Captains Regent of the Most Serene Republic of San Marino
promulgate and send for publishing the following law approved by the Great and General Council
in His Returning models 4 August 1927.
Unique Article || | for the purposes of the new income calculation to attributions rSI to farms that have been the subject of
fractionation and to each other next effect: when the persons concerned have failed to comply with
provisions of article 26 of Law 16 March 1922 and do not respond to the invitation to provide themselves
within twenty days, means that the income distribution between the individual portions of the divided
farms should take place in the ratio of surface area and the transferred portion by ch '
headed in land to the new owner is obliged to direct management.
The operations thereof will be performed by the Tax, except the right to ask the taxpayers
concerned agree on a correction within a deadline of two months
since the last publication of the first day on which role the division took effect.
The distributions made by the Office within the normal conservation of the land registry
will be effective from January 1 of the year following, unless the parties consent the tax adjustment, the effects of which the
'Office, if required, provide the necessary data for free.
Given at Our Residence, this day of August 4, 1927. THE CAPTAINS REGENT

Gino Gozi - Marino Morri
THE SECRETARY OF STATE FOR INTERNAL AFFAIRS
at
Giuliano Gozi