OSTATNIE ZMIANY LEGISLACYJNE OPŁAT ADIACENCKICH
RECENT LEGISLATIVE CHANGES IN ADJACENCY FEES

Summary/Abstract: All urbanization processes causing the increase of real estate value bring benefits to their owners. This benefit provides to setting an adjacent fee. It is a quasi-tax for the benefit and reimbursement of expenditures by self-government authorities for the utilities. Until 2017, the rules for setting the adjacent fee left many doubts for local authorities, administrative courts and property owners. They have been clarified by the amendment to the Act on Real Estate Management. It applies from August 23, 2017. The purpose of the scientific paper is to discuss changes in issues considered to be doubtful before the amendment. The considerations will include the aspect of the limitation period for determining the adjacent fee, the method of calculating the value of real estate, as well as the question of citizens’ participation in the costs of constructing technical infrastructure devices. Dogmatic method of law research and elements of legal functionalism were used for the analysis.

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