Erschließungsbeitrag zahlen
Rheinland-Pfalz
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99012018111000, 99012018111000
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Typ 3b
Inhalt
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)
Fachlich freigegeben am
Fachlich freigegeben durch
The municipalities levy development charges for the initial construction of development facilities (in particular for the roads intended for construction) from the owners of the properties that are developed by the development facility.
The (in particular) road development is a prerequisite for building on a property.
After completion of the development work, the municipality levies a development contribution from the owners of the developed properties within a four-year assessment period on the basis of the actual costs incurred.
The development charge is calculated by the responsible local authority and determined by notice without - as a rule - requiring the cooperation of the property owner liable to pay the charge.
The prerequisite for the collection of a development charge is the enactment of a municipal development charge statute.
The development charge is levied after completion of the development work within a four-year assessment period. It is payable after notification of the development charge notice.
- Pay development contribution
- after completion of the development work on the basis of actual costs incurred
- determined within a four-year assessment period by means of a development charge notice
- Responsible: Municipality
- Forms/online services available: Yes
- Written form required: No
- Informal application possible: No
- Personal appearance necessary: No