37 administration.” They added that for the effects of the return of the values, payments made as of the year 1991 should be taken into account, as well as the exchange rate used for the payments made in Sucres, and the corresponding interest should be added to said amount. According to the representatives, the amounts paid in taxes and fines on properties without construction, pursuant with the receipts provided, ascends to US$33,805.84 (thirty three thousand eight hundred and five dollars of the United States of America with eighty four cents).164 117. The Commission requested that the Court, as mentioned by the representatives, determine that the State must return all the amounts wrongfully charged to the victim for the taxes and fines between the years 1991 and 2007. 118. The Court observes that Ruling No. C 0704 of the Metropolitan Council of Quito approved on September 27, 2007, in its considering clauses, inter alia, established that: […] That on Monday September 25, 1995, in a public session of the Council of the Metropolitan District of Quito upon considering Report IC-95-284 of the Commission of Expropriations, Auctions, and Valuations, it decided to authorize the modification of the Ruling of the Council of February 24, 1992, in what refers to the change of name of the owners of the properties expropriated in the Bellavista Sector, within the boundaries of the Metropolitan Park, correcting the name of the owners of plot no. 108: Messrs. HEIRS OF GUILLERMO SALVADOR CHIRIBOGA That Art. 312 of the Organic Law of the Municipal Regimen establishes the urban property tax and Art. 318 subparagraph 2 ibid orders the surcharge for properties without constructions that will not affect the park areas; That Art. 326 of the Organic Law of the Municipal Regimen states that: “The following properties are exempt of the payment of the taxes referred to in chapter […]: f) The properties that have been declared of public interest by the Metropolitan Council and that have been submitted to expropriation trials as of the moment of the summons of the defendant until the judgment has been executed, recorded, and included in the national cadastre […];” That Art. 8 of Metropolitan Ordinance No. 181, which includes the expropriation procedure and the establishments of easements within the Municipality of the Metropolitan District of Quito, issued by the Metropolitan Council of May 23, 2006, published in Official Registry No. 376 of October 3, 2006, in which it states “as of the date of the notification in person or through the press of the Ruling of the Council that includes the declaration of public interest, the Financial Office of Income, ex officio and without the need of any additional ruling, will eliminate the values corresponding to the payment of property tax, additional charges, and fines on properties without constructions;” [Decided] 164 The receipts submitted correspond to the years 1991 to 1994, 1997 to 2003 and 2005. Cf. Note that it is entitled, “liquidation of amounts paid in taxes and fines for properties without constructions S. María Salvador Chiriboga (pursuant to documents annex 56)” (case file of Reparations and Costs, tome IV, folio 650); table of quotes of types of change of Sucres in dollars between 1980 and March 2000 (case file of annexes to the brief of pleadings and motions of the representatives, annex 40, folios 3123 to 3125), and receipts (case file of annexes to the brie of pleadings, motions, and evidence of the representatives, annex 56, folios 3187 to 3211).