تأملی بر عوارض غیرقانونی تغییر کاربری در مصوبات شوراها با تکیه بر آراء هیئت عمومی دیوان عدالت اداری

One of the areas upon which City Councils approve illegal fees and Municipals, accordingly, obtain such funds is for order changes. The main arguments for the illegitimacy of these approvals are: Contradiction with rules and regulations ( article 5 of Supreme Council for Urbanization and Architecture, article 100 of municipal rules, laws on how to purchase and possess individuals' lands in public development projects, article 71 of the laws on organization, duties, and authorities of Islamic Councils; detournement de pouvoir (Ultra Vires) all confirm illegitimacy of imposing fees for order changes in different verdicts issued by the general board of Administrative Justice Court. The present paper intends to demonstrate that assigning such fees are against the rules and regulations, contrary to the principles available to determine the municipal taxes, inconsistent with verdicts of the general board of Administrative Justice Court, contrary to the government's public policies, and the religious laws as well. An alternative solution for not receiving illegal fees from citizens is adopting legal actions by prosecuting attorneys, exercising article 121 of the Administrative justice Court's code through its chairman. Anticipation of enacting a Unified Judicial Precedent in cases of differing votes issued by its general board in forthcoming amendments of the Administrative justice court's code.