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KrO NRW Kreisordnung NRW
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Kommunalrecht
Der Kreis kann eine Sonderumlage erheben, sofern im Jahresabschluss eine Inanspruchnahme der allgemeinen Rücklage erfolg ist. Eine Sonderumlage ist zu erheben, sofern eine Uberschuldung nach § 75 Absatz 7 der Gemeindeordnung für das Land Nordrhein-Westfalen eingetreten ist. Die Sonderumlage ist nach der Inanspruchnahme der allgemeinen Rücklage und unter Beachtung des Rücksichtnahmegebotes nach § 9 Satz 2 zu bestimmen. Sie kann in Teilbeträgen festgesetzt und erhoben werden. § 55 sowie § 56 Absatz 2 und 3 finden entsprechende Anwendung.
Quelle: Justizportal NRW
Import: