36 determine the payment of a compensation, in equity,160 for the amount of US$10,000.00 (ten thousand dollars of the United States of America) in favor of Mrs. María Salvador Chiriboga for the standard of non-pecuniary damages. 113. The State must make the payment of the compensation for the standard of nonpecuniary damages directly to the beneficiary within a one-year term computed as of the notification of the present Judgment. D) MEASURES OF RESTITUTION, SATISFACTION, AND GUARANTEES OF NON-REPETITION 1. Restitution 114. The Court should consider the additional charges that have been presented in detriment of the patrimony of María Salvador Chiriboga. In paragraph 115 of the Judgment on the Merits, the Court indicated that Mrs. Salvador Chiriboga has had to incur in the unjust payment of taxes and fines between the years 1991 and 2007, and that the State acknowledged the error it incurred in regarding the collection of taxes and fines, reason for which it ordered the return of what was improperly paid, through a resolution of the municipal council. 115. During the public hearing the State reiterated that the Metropolitan Council of Quito issued two rulings161 that order the estimate and return of what was paid by the Salvador Chiriboga family and this procedure is also being used for other owners affected by other public and expropriated works. According to the State said mistakes have been corrected by the municipal financial office and any charge made for taxes on properties declared of public interest will be returned or will no longer be issued. It added that there is no regulation regarding the payment of interests on the amounts paid, since what is being returned is the amount paid for taxes. Subsequently, documents presented on January 13, 2010,162 indicate that the State with the rulings issued by the Metropolitan Municipality of Quito had complied with the Law on Ordinances in what refers to expropriations, “returning the money paid by the victim with its corresponding interests[, and that] there is a credit note in favor of the owners of the property that has not been picked up by the interested parties.” The amount ascends to $23,984.82 (twenty three thousand nine hundred and eighty four dollars of the United States of America with eighty two cents),163 and is in the custody of the Treasury of the Municipality. 116. Regarding the State’s argument that is has returned the values collected, the representatives stated that said “devolution is not real since it is merely the issuing of a credit note, an instrument that can only be used to pay tax obligations before the same municipal 160 Cf. Case of Neira Alegría et al. V. Perú. Reparations and Costs. Judgment of September 19, 1996. Series C No. 29, para. 56; Case of Gomes Lund et al. (“Guerrilha do Araguaia”) V. Brazil, supra note 8, para. 310, and Case of Cabrera García and Montiel Flores V. México, supra note 8, para. 260. 161 Cf. Order of the Metropolitan Council of Quito No. C 0704 approved on September 27, 2007, that states, “the refund of the cancelled amounts for the concept of property taxes, those and other payments since 1995 to the year 2007 and for the concept of surcharges for properties with no constructions as of 2001 to 2007 of property No. 0210902 in the name of SALVADOR TOBAR GUILLERMO HEREDEROS,” and the lack of issuance of more credit titles for the expropriated property (case file of Reparations and Costs, tome V, folio 1221). According to the State, said order was modified by the Metropolitan Council of Quito, in ordinary public sessions held in October 24, 2007, in that the “generated interests” also be returned” (case file of Reparations and Costs, tome V, folio 1223). 162 Cf. Order SG 554, refund of taxes for the expropriated properties and Order DMF-T-3230 of October 12, 2009 of the Metropolitan Treasurer (E) addressed to the Metropolitan AG. Cf. Order SG 554, supra note 16, folios 1073 and 1223. 163 Pursuant to Order DMF-T-3230 of October 12, 2009, the Metropolitan Treasurer (E) reported that the Office of Financial Revenues, on September 11, 2007, issued a “[n]ote of [c]redit No. 8336 in [f]avor of SALVADOR TOBAR GUILLERMO HEREDEROS, for the amount of USD$23,984.82 [(twenty-three thousand, nine hundred and eighty-four dollars of the United States of America with eighty-two cents)], which has not been retrieved and is in the custody of the Treasury. Cf. Order DMF-T-3230, supra note 16, folio 1073.