Detailed description
Development contributions in the sense of path construction contributions are charged for the final construction of the public roads, squares and residential paths intended for cultivation. It is only because of these development facilities that plots of land can be used in accordance with building regulations. The development contributions serve to compensate for this advantage. A development facility can be constructed and billed as a whole or in sections. The road construction, which sometimes took decades, and the time at which the property was built on are irrelevant.
Those liable to pay contributions and addressees of the notice of determination are those who are registered as owners in the land register at the time the notice is issued ( section 134 of the Building Code ). If there are apartment owners or leaseholders, these are the addressees. Agreements under private law that deviate from this (e.g. in sales contracts) cannot be taken into account.