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The legal texts and institutional structures ensure the optimal utilization of municipal property in Algeria, enabling it to be an important resource for the operating budget. However, in reality, we notice its poor management and a lack of income, which requires: rationalizing its exploitation and value, adjusting its prices, conducting accurate and complete inventory, modernizing its management by employing modern technologies and working strictly and transparently to collect municipal property revenues and debts. [ABSTRACT FROM AUTHOR]