The Collection of Betterment Levies in Relation to the Division of Real Estate in the Rural Commune of Zielona Góra
The Collection of Betterment Levies in Relation to the Division of Real Estate in the Rural Commune of Zielona Góra

Summary/Abstract: The aim of the article is to showcase the practical aspects of collecting bettermentlevies related to an increase in the value of real estate due to its division. As a statutorydeduction, the betterment levy contributes to the budget of its respective municipality.The reason it is collected has to do with an increase in the value of property thatis financially beneficial for the owner or perpetual lessee who has paid their annual feesfor the entire lease period or is exempt from it. In order to achieve the goal of the study,the authors performed a characterisation of proceedings related to establishing the levyin the rural municipality of Zielona Góra in the years 2009–2012. During the analysedperiod 266 decisions were issued regarding the determining of betterment levies. In 2009this number surmounted to 109 decisions, but decreased yearly to finally reach only39 decisions in 2012. The increase in the value of the real estate formulated in the propertyvaluation for the purpose of calculating the levy was decreasing each year from circa8% in 2009 to circa 2% in 2012.

• Details
• Contents