The status of state property in the legal system of Iran

As a result of the expansion of the role of states in accountability, which is the result of the political ideology and economic thoughts governing society, the role of states in the new era has increased with an approach "state- social welfare". Therefore, the state has two types of property to provide public services and to do its legal duties: public and state property. In the legal system of the Islamic Republic of Iran, state property is not defined; in return, in the 1987 Act on the State Public Auditing, the article 106 and the subsequent articles contain the considerations and criteria which are useful in determining the components for distinguishing state property from other property, but, in Article 2 of the State Property Regulations of 1993, property purchased or acquired 100% by the state, are called state property; So, these questions arise as to whether we can distinguish between state property in general and in specific sense? With the deletion of the word "public corporations" (State-owned companies) in article 2 of the State Property Regulations of 1995, should one distinguish the property of stateowned enterprises from other state property? Are State Property acquirables? What are the criteria for distinguishing state property from other property? This paper has tried to provide a practical criteria for identifying and determining these properties in practice, given the lack of separation between state property and other property; Therefore, this research aim to investigate and identify the state property, and give suggestions in this regard as to how this property is distinguished from other property.