Art. 189. Interventions of horizontal subsidiarity

1. The areas reserved to urban public greenery and buildings of rural origin, reserved to collective social and cultural activities for the neighborhood, with the exclusion of buildings for scholastic and sports use, transferred to the municipality in the context of the conventions and rules prescribed in implementing urban planning instruments, however named, can be contracted with respect to maintenance management, with a preemption right for citizens residing in the districts object of the above conventions and where the above assets or areas exist, in compliance with principles of non-discrimination, transparency and equal treatment. For such purpose, citizens who are residents can create a district consortium that reaches at least 66 percent of the ownership of the subdivision. The regions and municipalities can provide incentives for the direct management of the areas and property set forth in this paragraph by the citizens who have created consortium, including through the reduction of their taxes.

2. With respect to the realization of works of local interest, groups of organized citizens can formulate operational proposals to the competent territorial local entity that can be promptly realized, in compliance with current urban planning instruments or protection clauses of the urban planning instruments that have been adopted, indicating the costs and means of financing, without costs for such entity. The local entity shall act on the proposal, with the involvement, if necessary, of any parties, entities and offices concerned providing restrictions and assistance. The local entities can prepare specific regulations to regulate the activities and processes set forth in this paragraph.

3. After two months have passed from the presentation of the proposal, such proposal shall be considered to have been rejected. Within the same term the local entity can, with a reasoned decision, provide for approval of the proposals formulated in accordance with paragraph 2, also regulating the essential stages of the realization process and time of execution. The realization of the interventions set forth in paragraphs 2 through 5 that regard buildings subject to historical- artistic or landscape-environmental protection shall be subject to the prior issue of the opinion or authorization required by the provisions of current law. Specifically, the provisions of the Code of Cultural Heritage and Landscape, set forth in Legislative Decree No. 42 of 22 January 2004, shall apply.

4. The works that are realized shall be acquired with an original right as part of the non- transferable patrimony of the competent entity.

5. The realization of the works set forth in paragraph 2 cannot in any case result in fiscal or administrative charges to be borne by the implementing group, except for value added tax. The expenses to formulate the proposals and for the realization of the works shall be, until the implementation of fiscal federalism, allowed as a deduction from the income tax of the parties who have incurred them, to the extent of 36 percent, in compliance with the limits on the amount and in the manner set forth in Article 1 of Law No. 449 of 27 December 1997 and relative implementing measures, and for the period of application of the benefits provided by such Article 1. Subsequently, a deduction from the taxes of the competent entity shall be provided.

6. The above is without prejudice to the provisions set forth in Article 43, paragraphs 1, 2, and 3 of Law No. 449 of 27 December 1997 with respect to the enhancement and increase of the patrimony of urban green areas.