Special status of health resort municipalities in Poland

The spa municipality is a special type of local government municipalities in Poland. The legal basis of its functioning is the Act of 8 March, 1990 on the local government, but its special status as a health resort, and the list of tasks that implements the municipality’s tax legislator is described in the text of the Act of 28 July, 2008 on spa treatment, spas and conservation areas of the spa and the spa municipalities. Commune defines spa a town, where the entire area or part thereof has been given the status of the spa. The municipality applying for granting the status of a given area of the spa or health resort status is required to draw up the so-called spa sampling, in order to identify opportunities for health and spa resorts in the area. The minister competent for health matters, after confirmation of fulfilment through the conditions necessary to obtain the status of the spa or health resort status, applies to the Council of Ministers for granting a given area the status of the spa or health resort status. The Council of Ministers, by regulation, gives the status of a given area of the spa or health resort area status. A form of cooperation between spa municipalities is the Association of Municipalities of the Polish Republic Health Resorts whose aim is the development of Polish spas and localities of spa values, supporting the development of the spa, tourist and recreational sports in the municipalities belonging to the Association.Artykuł nie zawiera abstraktu w języku polski