With the Act Amending the Municipal Tax Act of June 26, 2018 (GVBl. No. 12 of June 29, 2018, p. 449 f.), the Bavarian State Parliament repealed the legal bases for the levying of road improvement contributions in Art. 5 Para. 1 Sentence 3 and Art. 5b of the Municipal Tax Act (KAG) with effect from January 1, 2018 and replaced them with a provision in Art. 5 (1) sentence 3 KAG, according to which, as of this date, contributions will no longer be levied for measures to renew and improve local roads, restricted public roads, parts of local thoroughfares under the construction obligation of the municipalities and street lighting (road development contribution measures) (cf. LT-Drs. 17/21586).
This provision applies to cases in which the material contribution obligations had not yet arisen at the time the Act came into force. In order to ensure that contributions can also no longer be levied in cases in which the substantive contribution obligations had arisen at the time the Act came into force but the personal contribution obligations had not yet arisen, accompanying provisions are made in Article 19 (7) KAG. In addition, transitional provisions in Art. 19 (8) KAG solve the problem of dealing with advance payments determined before January 1, 2018.
The right and duty of the municipalities to levy development contributions pursuant to Art. 5a KAG shall remain unaffected by this Act.
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