Functions of the tax auditor in horizontal property

Obligations and functions regarding this important leading member in one of the Assembly’s dependencies. The sections set forth in Law 675 of 2001, on which the entire horizontal property system is based. According to the provisions of Law 675, the assembly is responsible for appointing the fiscal auditor and his alternate, the members of the council and those who will make up the coexistence committee.

This function cannot be delegated because the reviewer is a control body and also because the aforementioned rule warns that the assembly can delegate the attribution of appointing the members of the coexistence committee, but omits such possibility in terms of the council and to the tax auditor.


He may not be the owner or holder of private assets in the building or complex with respect to which he performs his functions, nor be related to the fourth degree of consanguinity, the second degree of affinity or first civil, or commercial ties, or any other circumstance that may subtract him. Independence or objectivity of its concepts or actions, with the administrator and/or the members of the board of directors, when it exists.

Buildings or complexes for residential use may have a Statutory Auditor if so decided by the general assembly of owners. In this case, the Statutory Auditor may be the owner or holder of private assets in the building or complex.