ZONING FEE AND BETTERMENT LEVY – CHOSEN LEGAL ASPECTS
 
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Uniwersytet Rolniczy w Krakowie
Publication date: 2016-12-30
 
Acta Sci. Pol. Formatio Circumiectus 2016;15(4):243–252
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ABSTRACT
The topic of the paper was chosen due to many appeals to local administrative-review boards, law complexities, and errors related to calculating betterment levies and zoning fees, which were revealed in the reports of Supreme Audit Chamber, and Regional Accounting Chambers. The aim of the paper is to present, analyse and synthetise chosen verdicts, post-inspection recommendations, and legal acts related to calculating betterment levies and zoning fees. The documentation was analysed in details, which allowed to determine the most frequent errors made in the offices of local governments during calculating of betterment levies and zoning fees. Conclusion focuses on chosen legal aspects of fixing the zoning fees and betterment levies and lists crucial stages related to their calculation.
ISSN:1644-0765