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Article 97
 

1. In accordance with the established by the last paragraph of Basis II of Article 41 of the Constitution, the Institute will dispose of the necessary in order for the remaining resources and properties of the national political parties that lose their legal registration to be allocated to the Federation; for this purpose, it will be as follows, and as set out by the General Council of the Institute in the rules of a general character:


a) If from the counts made by the district councils of the Institute it is deduced that a national political party does not obtain the minimum percentage of votes established in subparagraph b) of paragraph 1 of article 94 of this Law, the Auditing Commission will immediately appoint an asset liquidator responsible for the direct control and monitoring of the use and application of the resources and properties of the party in question. The same will apply in the event that the General Council of the Institute declares the loss of legal registration due to any other of the causes established in this Law;


b) The appointment of the asset liquidator will be notified immediately to the party in question, through its representative before the General Council of the Institute. In the absence of the representative, the notification will be made to the public address of the affected party, or in extreme cases through a courtroom notification;


c) As of his appointment, the asset liquidator will have the broadest powers for acts of administration and possession over all of the properties and resources of the political party that did not reach the minimum percentage of votes referred to in subparagraph a) of this article, due to which all expenses incurred by the party should be expressly authorized by the asset liquidator. The movable assets and real estate that make up the assets of the political party cannot be transferred, encumbered or donated, and


d) Once the General Executive Board issues the declaration of loss of legal registration referred to in article 95 of this Law, or the General Council, in the use of its powers, has declared its decision regarding the cancellation of the legal registration of a national political party for any of the causes established in this Law and published it in the Of f cial Gazette of the Federation, the appointed asset liquidator should:


I. Issue a notification of liquidation of the political party in question, and this noti f cation should be published in the Official Gazette of the Federation in the case of a national political party or in the official gazette or newspaper of the state in the case of a local political party, for the appropriate legal effects;


II. Determine the labor and fiscal obligations, and the obligations with suppliers and creditors, of the political party being liquidated;


III. Determine the amount of resources or the value of the property susceptible to being used for the fulf llment of the obligations;


IV. Order the necessary to cover the obligations set out by the law for the protection and benefit of the workers of the political party being liquidated. Once this has been done, the corresponding fiscal obligations should be covered. If any available resources remain, the other duly documented contracted obligations with suppliers and creditors of the political party being liquidated will be attended to, applying where appropriate the laws on this matter;


V. Prepare a report on the actions that have been carried out, which will include the balance of the remaining properties and resources after establishing the estimates necessary for the previously mentioned purposes; the report will be submitted for the approval of the electoral authority. Once the report with the liquidation balance of the party in question has been approved, the asset liquidator will order the necessary in order the cover the fixed obligations, in the previously mentioned order of precedence;


VI. If any properties or resources remain after carrying out the previous, these will be allocated to the Treasury of the Federation in the case of a national political party, or to the treasury of the corresponding state in the case of a local political party, and


VII. The political party in question should at all times be guaranteed the exercise of the rights that the Constitution and the applicable laws establish for these cases. The decisions of the national or local authority can be legally challenged.