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99012018111000, 99012018111000
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Begriffe im Kontext
- Kauf und Verkauf von Immobilien, einschließlich aller Bedingungen und Pflichten im Zusammenhang mit der Besteuerung, dem Eigentum oder der Nutzung von Immobilien (auch als Zweitwohnsitz)
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According to §§ 127 et seq., the municipalities are obliged to levy development contributions for the initial construction of development facilities (in particular for roads intended for cultivation) from the owners of the land developed by the development system.
The (in particular) road technical development is a prerequisite for the buildability of a property.
After completion of the development work, the municipality will levy a development contribution from the owners of the developed land within a four-year limitation period.
The development contribution is calculated by the competent municipality and determined by decision, without the cooperation of the property owner liable for contribution being required – as a rule – for this.
A prerequisite for the collection of a development contribution is the adoption of a municipal development contribution statute.
The development contribution will be levied after completion of the development work within a four-year determination period.
The development contributions levied by the municipalities are collected after completion of the development work on the basis of actual costs incurred.
The municipality or city responsible for the development charges the development contribution.