Commentary on the resolution of the Provincial Administrative Court in Poznań of 3rd July 2020, III SA/Po 261/20. Subsidy 

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.

Keywords: monument, immovable monument, grant, financing

Streszczenie: Teza uchwały Wojewódzkiego Sądu Administracyjnego w Poznaniu jest jak najbardziej słuszna. Na tle problematyki zawartej opracowaniu pojawił się problem związany z finansowaniem zabytku nieruchomego znajdującego się w innej gminie, będącego własnością jednostki samorządu terytorialnego innej niż ta, w której zabytek się znajduje. W takim przypadku gmina, mimo że zabytek nie znajduje się na jej terenie, musi sfinansować prace remontowo- -konserwatorskie zabytku w ramach opieki właścicielskiej. Dodatkowo ma prawo do otrzymania dotacji na podstawie art. 81 ustawy o ochronie zabytków i opiece nad zabytkami z gminy, która ma ten zabytek w swojej ewidencji. Należy zatem podkreślić, że finansowanie ochrony i opieki nad zabytkami nieruchomymi zależy od dwóch kwestii: lokalizacji pomnika nieruchomego oraz tytułu prawnego do zabytku. Lokalizacja uprawnia do otrzymania dotacji, tytuł prawny do zabytku natomiast zobowiązuje do sfinansowania działań z własnych środków. Gmina będąca właścicielem zabytku nieruchomego na swoim terenie zostaje niejako pozbawiona możliwości dofinansowania ww. zakresu. Z kolei posiadając zabytek w innej gminie, będzie mogła sfinansować opiekę nad nim z dwóch źródeł: z dotacji oraz ze środków własnych.

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.