under the Law on Property Tax, permits for circulation of vehicles created by the Law on Municipal Revenues, and licenses covered by Articles 23 and 32 of the same law and Article 140 of the Law on Alcohol, Spirits and Vinegars; (g) Fines and interest payments created to benefit the municipality, and (h) Other income received by virtue of laws in effect. Article 28. Municipal real estate holdings may be sold, taxed or rented only in case of clearly evident need or usefulness. Such assets may be sold at auction or by public tender. The minimum value for auction or tender shall be the fiscal appraisal, which can be reduced only with the agreement of the council.45 45. The 1992 Executive Order 662 reformed Article 28 of this law, to read as follows: Article 28. Municipal assets allocated for the operation of municipal services, and moneys in term deposits or current accounts, may not be sold or disposed of. Any judicial verdict against a municipality shall be executed by means of a mayoral executive order.46 46. Decree-law No. 1-3,063, adopted in 1980, regulated the transfer of public services to the municipal governments, as established under Article 38 of 1979 decree-law 3,063. The transfer of personnel and the resources necessary for such transfer were regulated in the original version of Articles 4 and 8, as follows: Article 4. Personnel belonging to the public sector agency or entity responsible for a service being transferred to a municipal government shall not be considered within the maximum staff allocation set for the municipality in question. These personnel shall be covered by the provisions of the Labor Code, and their retirement plans and remuneration and pay scale adjustment systems will be governed by provisions applicable to the private sector. Nevertheless, personnel currently in service, within a six-month period of the date of transfer, may opt to remain in their current retirement plan and remuneration system. Their choice must be made in toto, and the retirement plan cannot be separated from the remuneration system. Until this term has ended, staff members will remain under their current remuneration system and retirement plan. Failure to make a choice by the end of this term shall be construed to mean that they are willing to change from their current remuneration system and retirement plan. Any positions that come open in the public sector agency because of personnel transfer shall be eliminated, and if the agency had a fixed maximum personnel allowance, it shall be reduced by the number of people who are transferred. Article 8. By order of the relevant line ministry that must sign along with the Ministry of Finance, the tax authority, if relevant, may allocate budgetary resources to the municipality that assumes responsibility for a particular service, to contribute to the operating expenses that the transferred service will entail. The annual amount of such resources may not exceed the operating costs incurred by the public sector agency that was previously responsible, taking as a base amount the resources allocated for this purpose the year prior to the transfer, updating the amount by application of the corresponding indices.47 A.1.2. Teacher compensation 47. The special, non-taxable allowance for teachers was created under 1981 decree-law 3,551, whose Article 40 stated: Decree-law number 1 that sets the consolidated, coordinated and documented text of Law No. 18,595, Municipal Constitution (evidence file folios 10339 to 10455). 45 Executive Order 662 setting the consolidated text of Law No. 18,695, Municipal Constitution. Text available in Spanish at https://www.bcn.cl/leychile/navegar?idNorma=14962. 46 Decree-law 1-3,063, June 13, 1980, regulating the application of subparagraph two of Article 28 of 1979 decree-law 3,063, available online at: https://www.bcn.cl/leychile/navegar?idNorma=3389&idVersion=1980-06-13. 47 16