Legal conditions of setting the adjacent payment by communes

Abstract

The goal of the article is an estimation of legal provisions regulating the adjacent payment from the view of protection of finanacial interests of entities paying this payment. The legal ground for consideration are provisions included in the Property Economy Act of 21st August 1997 (consolidated text: Journal of Laws of 2018 item 2204 with later amendmets). For realization of the article’s goal, several detailed issues have been separated. In the first order the concept of the adjacent payment has been defined on the ground of the Property Economy Act (see article 4 point 11 of the Property Economy Act) and the essence of this payment in doctrinal approach has been presented. Afterwards issues connected with setting the amount of the adjacent payment and property value have been presented. In the last order procedural problems referring to fixing and paying the adjacent payment have been discussed. In summation, conclusions which are the evaluation of the adopted solutions have been formulated. The intruductory thesis telling, that legal construction of the adjacent payment contains mechanisms protecting finanacial interests of entities obligated to paying it has been confirmed. In particular solutions consist in establishing the maximum percentage rates for the adjacent payment (see article 98a item 1 the second sentence, article 107 item 1 the first sentence, article 146 item 2 the first sentence and item 2a of the Property Economy Act) and allowing the possibility of instalment remitting the adjacent payment (see article 147 item 1 and article 98a item 1 the fourth sentence of the Property Economy Act) have been recognized as accurate because they protect interests of entities obliged to remitting the adjacent payment. Moreover, one should stress the possibility of settlement of the adjacent payment by transferring of right to specified parcel of land (see article 98a item 4 and article 107 item 5 of the Property Economy Act). This solutions also has to be recognized as rational.

Keywords

• adjacent payment
• commune
• budget
• territorial self-government
• infrastructure