The Colombian Constitutional Court is asked to review the constitutionality of the paragraph a) of article 233 of the Decree 1333 of 1986, and the paragraph c) of article 1 of the Law 97 of 1913.  Norms that allowed the municipalities to impose taxes on extraction of sand, gravel and stone of the riverbeds within their own municipalities.

The applicant considers that the rule contested violates Articles 80, 332 and 334 of the Constitution. In his opinion, the exploitation of non-renewable natural resources can only lead to the payment of taxes in favor of the state, which excludes the application of municipal taxes by such activities, or any intervention of municipalities.

The court ruled against the applicant, considering the paragraph c) of Article 1 of the Law 97 of 1913 was not in anymore in force; and finding temporarily constitutional the paragraph a) of Article 233 of the Decree 97 of 1986, urging the Congress to develop this regulation within the following five years.