Art. 111C Law on Construction and Territorial Planning (LCTP)

1. After consultation with the municipality, the Department of Territorial Development determines the amount of the increase in value and that of the contribution at the time when the planning measure or the exceptional authorization becomes effective.

2. In carrying out this task, the Department of Territorial Development may employ external evaluators, who are compensated according to the same principles as cantonal evaluators involved in the assessment and control of official values.

3. The contribution is due as soon as the property is developed or alienated.

4. Generally, any legal act that may result in the levy of a real estate gain tax is considered alienation. A building is considered developed as soon as the construction permit or exceptional authorization is used.

5. When justified by particular circumstances, the Department of Territorial Development may, at the debtor's request, grant payment facilities. In all cases, the alienation of the property or the use of the exceptional authorization causes the contribution to become due.

6. In the event of a delay in payment, the debt bears interest at the rate set by the Government.