The Sierra Sur Water Consortium reviews its fiscal ordinance

The General Assembly of the Sierra Sur Water Consortium has definitively approved the ex officio review file of the tax ordinance that the body published in the BOP of Seville No. 122, dated June 25, 2024. The agreement is now published in the BOP of Seville No. 184, dated September 22, 2026, within the Local Administration section, with the official reference BOP-SE-2026-184027. The resolution concludes the administrative process and opens the period for challenging it.

The announcement, which occupies page 136 of the provincial bulletin, is limited to publicizing the agreement “for general knowledge,” once the file has been definitively approved by the consortium’s governing body. The text does not detail the material content of the review nor the specific articles affected; therefore, the published information is limited to the approval agreement and the avenues for challenge it opens.

The document appears electronically signed in Los Corrales by the vice president of the consortium, Manuel Sánchez Aroca, dated September 4, 2026, and is accompanied by the secure verification code Plu7cnFZ56EqdBT3FZnkYQ==.

Data of the published agreement

Deciding body: the General Assembly of the Sierra Sur Water Consortium.
Object: ex officio review file of the administrative provision corresponding to the tax ordinance.
Reviewed regulation: tax ordinance published in the BOP of Seville No. 122, dated June 25, 2024.
Publication of the agreement: BOP of Seville No. 184, dated September 22, 2026, Local Administration section, page 136.
Official reference: BOP-SE-2026-184027.
Signature: Manuel Sánchez Aroca, vice president, in Los Corrales, on September 4, 2026.

Deadlines and avenues for appeal

Against the agreement, which exhausts the administrative route, an optional appeal for reversal (recurso de reposición) may be filed before the body that issued the notified act, within a period of one month starting from the day following the receipt of the notification, in accordance with articles 123 and 124 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations.

The second route is the contentious-administrative appeal before the Contentious-Administrative Chamber of the High Court of Justice of Seville, within a period of two months from the day following the receipt of the notification, according to article 46 of Law 29/1998, of July 13, regulating the Contentious-Administrative Jurisdiction.

The announcement itself specifies that filing the optional appeal for reversal prevents proceeding to the contentious-administrative route until the former is expressly resolved or is dismissed by administrative silence.

Background: the ordinance of June 2024

The regulation subject to the proceedings is the tax ordinance that the consortium published in the BOP of Seville No. 122, dated June 25, 2024. The ex officio review is the channel provided for in administrative procedure legislation for an administration to declare, on its own motion, the nullity of its provisions and acts when any of the legally defined circumstances occur.

The Consorcio de Aguas de la Sierra Sur is the supra-municipal entity composed of the consortium municipalities of the region regarding water services, such that the reviewed ordinance is part of the tax framework used to finance those services. In any case, the bulletin does not specify the material scope of the review nor its impact on the bills.

Closing

Publication in the BOP of Seville gives validity and general publicity to the agreement and marks the starting point of the deadlines for those wishing to challenge it. For the consortium municipalities and their residents, the announcement opens the door to a change in the tax framework of the water service, although the bulletin does not yet detail the content of the review nor its concrete effect on the settlements.

Source: BOP de Sevilla, No. 184, dated September 22, 2026, Local Administration, p. 136 (official reference: BOP-SE-2026-184027).