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LVerbO NRW Landschaftsverbandsordnung NRW
Der Landschaftsverband kann eine Sonderumlage erheben, sofern im Jahresabschluss eine Inanspruchnahme der allgemeinen Rücklage erfolg ist. Eine Sonderumlage ist zu erheben, sofern eine Überschuldung 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 der Kreisordnung für das Land Nordrhein-Westfalen zu bestimmen. Sie kann in Teilbeträgen festgesetzt und erhoben werden. § 55 der Kreisordnung für das Land Nordrhein-Westfalen sowie § 22 Absatz 2 und 3 finden entsprechende Anwendung.
Quelle: Justizportal NRW
Import: