Pay development charge
Source: BUS Rheinland-PfalzThe (in particular) road development is a prerequisite for building on a property.
After completion of the development work, the municipality levies a development charge 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 levied after completion of the development work within a four-year assessment period. It is payable after notification of the development charge notice.
The costs actually incurred by the municipality for the construction of the road are distributed to the developed properties according to their area after deducting a municipal share of 10%. The different uses of the developed properties are taken into account according to type and size.
The costs are allocated to all properties that have an actual or latent development benefit from the road. These can be properties that border directly on the road as well as properties that are separated from the road by other properties.
Land within the meaning of the development charge law is the land plot listed in the land register under a consecutive number, insofar as it can be used independently for building purposes. In exceptional cases, several book plots can be combined to form an economic unit if they can only be used for construction purposes together. However, if a property is developed by several development facilities, it is subject to the obligation to pay contributions for each of these facilities. A corner property that is accessed by two roads is subject to a development charge for each of these facilities.
The municipality responsible for the development levies the development charge.
The municipality responsible for the development levies the development charge.
The prerequisite for the collection of a development charge is the enactment of a municipal development charge statute.
The German Building Code (Baugesetzbuch) makes the obligation to pay contributions dependent on strict conditions. For example, the municipality may only demand a development contribution when a road has been constructed for the first time and the development complies with the stipulations of a development plan. The characteristics that must be present for the road to be constructed for the first time are determined by the municipality in its development contribution statutes. It is quite possible that the construction of a road may extend over years or decades. For this reason, development charges can still be levied for roads even if they were only constructed as a temporary provision over a long period of time.
The development charge is calculated by the responsible municipality and determined by notice without - as a rule - requiring the cooperation of the property owner liable to pay the charge.
The development charge notice is issued free of charge.
Fiscal Code (AO)
Municipal Code (GemO)
Legal basis (local law)
Development contribution statutes in the current version
The development charge notice can be contested by means of an objection.
The contribution decision can be contested through administrative channels (objection, action for annulment), but this does not have a suspensive effect.
- Forms/online services available: Yes
- Written form required: No
- Informal application possible: No
- Personal appearance necessary: No
Similar to the development contribution, the municipality levies an expansion contribution.
12.10.2020
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Verbandsgemeinde Bad Marienberg (Westerwald) - Fachbereich 5 - Finanzen - Haushalt
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56470 Bad Marienberg (Westerwald)
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- Bad Marienberg (Westerwald):
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