ODPOWIEDZIALNOŚĆ GMINY ZA DŁUGI SPADKOWE ZABEZPIECZONE HIPOTECZNIE
LIABILITY OF THE COMMUNE FOR INHERITANCE DEBTS SECURED BY MORTGAGE

Summary/Abstract: The aim of the article is to discuss the inheritance by municipalities of inheritance containing inheritance debts secured by a mortgage on real estate that is also part of the estate. The commune of the testator’s last place of residence is now a necessary heir, and inheritance is one of the sources of its income. As a rule, the liability of the commune in such a situation is limited to the amount of the assets of the estate. Nevertheless, the provisions of the art. 74 Act on land and mortgage registers and mortgage lead to the conclusion that in the case of the existence of mortgage-secured claims, this limitation will not apply, in excess of the assets of the estate and the commune may be forced to cover the liabilities in an amount higher than the assets of the estate, which will lead to a situation that instead of income it will generate she’s a loss on that account.

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