Glosa do uchwały Wojewódzkiego Sądu Administracyjnego w Poznaniu z dnia 3 lipca 2020 r., sygn. akt III SA/Po 261/20. Dofinansowanie na zabytek nieruchomy znajdujący się w innej gminie
Commentary on the resolution of the Provincial Administrative Court in Poznań of 3rd July 2020, III SA/Po 261/20. Subsidy

Summary/Abstract: The thesis of the resolution issued by the Provincial Administrative Court in Poznań is correct, although incomplete. Against the background of the issues contained in this thesis, a problem emerged related to the financing of an immovable monument located in another commune, owned by a local government unit other than the one in which the monument is located. In such a case, the commune, despite the fact that the monument is not on its territory, is responsible for financing renovation and conservation works to the monument as part of owner care. Additionally, it has the right to receive a subsidy pursuant to Art. 81 of the Act on the Protection of Monuments and the Guardianship of Monuments from the commune that has registered this monument in its records. It should therefore be emphasized that financing the protection and care of immovable monuments has two criteria. The first is the location of the immovable monument, and the second is the legal title to the monument. The first entitles one to receive a subsidy, while the second obliges one to finance these activities from one’s own funds. A commune that is the owner of an immovable monument on its territory will be deprived of the possibility of subsidizing the monument using the above-mentioned process. In turn, a commune responsible for a monument located in another commune will be able to finance its care from two sources, from subsidies and from its own resources.

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