Laws governing municipal and local taxes and charges
It is on the basis of the laws governing municipal and local taxes and charges that communities levy constantly increasing fees and contributions which apply and are a particular burden for frontage owners of real estate property as they have to pay for
- the construction, development and improvement of roads,
- the connection of piping systems to the sewage system, the intake and disposal of sewage,
- ever-increasing charges for drinking water.
Questions and problems which keep coming up in this field of law are manifold and varied and some of them are rather difficult to answer, especially in consideration of permanently changing assessment policies (as communities and associations stipulate their taxing rules and regulations by way of by-laws and ordinances of their own to begin with). and in view of constantly changing pertinent jurisdiction.
Individuals who are faced with an official directive or order to pay either some sort of contribution or community fee are frequently faced with questions such as, for instance:
- Do I still have to pay for roads/streets which were built decades ago ?
- Is it rightful that I am being called upon to pay local improvement charges ?
- Do I also have to pay for an installation which is not properly working or which does not have any function at all ?
- Were the charges or levies as claimed properly calculated ?
When it comes to this particular domain of legal issues counsel and representation by a lawyer are particularly important, as it is to be noted that sources for mistakes and errors in the computation of levies and charges are quite frequent. On the other hand it is not in all cases or situations worth the while to really use all available potential options of legal remedy.
It is our lawyer colleague who is a certified specialized expert in public law issues who specifically counsels and represents both individuals and also municipalities and communities on the basis of our long years of experience which we have with both authorities and administrative courts, especially in Bavaria.